Jurisdiction the powers u/s 120 - S. O. 1546 - Income Tax

Jurisdiction the powers u/s 120 NOTIFICATION NO. S. O. 1546 DATED 13-4-1999 In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, and till other powers enabling me in this behalf, I, the Chief Commissioner of Income-tax, Calcutta, hereby direct that the officers mentioned in column 2 shall exercise jurisdiction in respect of all matters relating to the tax deduction at source under section 195 of the Income-tax Act, 1961, in respect of the assessees mentioned in column 3 of the Schedule below. SCHEDULE Sl. No. Circle/Ward Jurisdiction 1. ACIT (TDS) Circle-21(1), Calcutta All the matters relating to section 195 of the Income-tax Act, 1961, in respect of all public sector and airlines cases, banks, foreign banks, private banks and banks established by mutual funds which are assessed or assessable outside the charge of West Bengal but file annual returns under the provisions of TDS in Range-21, Calcutta, in the charge of the Commis sioner of Income-tax, West Bengal VII, Calcutta. 2. ITO (TDS), Ward-21(6), Calcutta. All the matters relating to section 195 of the Income-tax Act, 1961, in respect of all the asses sees except all public sector and airlines cases, banks, foreign banks, private banks and banks established by mutual funds which are asses sed or assessable outside the charge of West Bengal but file annual return under the provi sions of TDS in Range-21, Calcutta, in the charge of the Commissioner of Income-tax, West Bengal VII, Calcutta. This order shall take effect from the date of the order. [No. AC/HQ/Planning/345/99-2000]