Section 120(1) and (2) of the Income-tax, 1961 - Jurisdiction of income-tax authorities - 224/2007 (S.O. 1386) - Income Tax

Superseded vide NOTIFICATION NO. 55/2014 Dated the 30 th October, 2014 Section 120(1) and (2) of the Income-tax, 1961 - Jurisdiction of income-tax authorities NOTIFICATION NO. 224/2007, DATED 10-8- 2007 1 In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income- tax Act, 1961 (43 of 1961), and in supersession of the notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes vide number S.O. 882(E) dated the 14th September 2001, the Central Board of Direct Taxes, hereby:- (a) directs that the Commissioners of Income-tax specified in column (2) of the Schedule hereto annexed, having their headquarters at the places specified in the corresponding entry in column (3) of the said schedule, shall exercise the powers and perform the functions specified in column (6), in respect of such cases or classes of cases or such persons or classes of person specified in the corresponding entries in column (5), in the territorial areas mentioned in column (4) of the said schedule; (b) authorises the Commissioners of Income-tax referred to in this notification to issue orders in writing for the exercise of the powers and performance of the functions by the Joint Commissioners of Income-tax, who are subordinate to them, in respect of such persons or classes of persons in respect of such income or classes of income or of such cases or classes of cases specified in the corresponding entry in column (5) of the said schedule; and (c) further authorises the Joint Commissioners of Income-tax referred to in clause (b) of this notification, to issue orders in writing for the exercise of the powers and performance of the functions, by the Assessing Officers, who are subordinate to them, in respect of such persons or classes of persons in respect of such income or classes of income, or cases or classes of cases specified in the corresponding entries in column (5) of the said schedule, in respect of which such Joint Commissioners of Income-tax are authorized by the Commissioners of Income-tax under clause (b) of this notification. 2 SCHEDULE Serial number Designation of Income-tax authorities Head quarter Territorial area Persons or class of persons Powers and functions 1. Commissioner of Income-tax (TDS), Chandigarh Chandigarh Areas lying within the territorial limits of States of Punjab, Haryana, Jammu and Kashmir, Himachal Pradesh and Union territory of Chandigarh. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons being companies as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column (4); (d) any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII of the Income tax Act, 1961, within the territorial area mentioned in column (4). All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961, including related powers and functions under chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5), other than sections 194E, 195, 196A, 196B, 196C, 196D and 197 in so far as assigned to Director of Income-tax (International Taxation). 3 [2 Commissioner of Income-tax (TDS)-l, Delhi New Delhi Area within the limits of National Capital Territory of Delhi (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act 1961, including related powers and functions under Chapter XIII , XXI, XXII and XXIII of the said Act , in respect of persons mentioned in column (5), whose names start with alphabets A to N, other than Sections 194E , 195 , 196A , 196B , 196C , 196D and 197 in so far as assigned to Director of Income Tax (International Taxation).] (b) Persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) Persons being companies registered under the Companies Act, 1956 , and having registered office in the area mentioned in column (4): (d) Any other person located in the territorial area mentioned in column (4) with name beginning with the alphabet mentioned in column (6) 3 [2A Commissioner of Income-tax (TDS)-II Delhi New Delhi Area within the limits of National Capital Territory of Delhi (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area, mentioned in column (4); All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961 , including related powers and functions under Chapter XIII , XXI, XXII and XXIII of the said Act , in respect of persons mentioned in column (5), whose names start with alphabets O to Z, other than Sections 194E , 195 , 196A , 196B , 196C, 196D and 197 in so far as assigned to Director of Income Tax (International Taxation).] (b) Persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) Persons being companies registered under the Companies Act, 1956 , and having registered office in the area mentioned in column (4); (d) Any other person located in the territorial area mentioned in column (4) with name beginning with the alphabet mentioned in column (6). 3. Commissioner of Income-tax (TDS), Jaipur Jaipur Areas lying within the territorial limits of State of Rajasthan. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column 4; (c) persons being companies as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column (4); (d) any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII of the Income-tax Act, 1961, within the territorial area mentioned in column (4). All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961, including related powers and functions under chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5), other than sections 194E, 195, 196A, 196B, 196C, 196D and 197 in so far as assigned to Director of Income-tax (International Taxation). 4. Commissioner of Income-tax (TDS), Ahmedabad Ahmedabad Areas lying within the territorial limits of State of Gujarat and Union Territories of Daman and Diu and Dadra and Nagar Haveli. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons being companies as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column (4); (d) any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII of the Income-tax Act, 1961, within the territorial area mentioned in column (4). All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961, including related powers and functions under chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5), other than sections 194E, 195,196A, 196B, 196C, 196D and 197 in so far as assigned to Director of Income-tax (International Taxation). 5. Commissioner of Income-tax (TDS), Mumbai Mumbai Areas lying within the territorial limits of Municipal Corporation of Greater Mumbai and Navi Mumbai in the State of Maharashtra. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons being companies as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column (4); (d) any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII of the Income-tax Act, 1961, within the territorial area mentioned in column (4). All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961, including related powers and functions under chapter XIII-C, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5), other than sections 194E, 195, 196A, 196B, 196C, 196D and 197 in so far as assigned to Director of Income-tax (International Taxation). 6. Commissioner of Income-tax (TDS), Pune Pune Territorial area under the jurisdiction of CCIT, Pune, CCIT-II, Pune, CCIT Nasik and CCIT, Thane in the State of Maharashtra, specified in number S.O. 732(E) dated the 31st July, 2001 and S.O.733(E) dated the 31st July, 2001. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons being companies as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column (4); (d) any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII of the Income-tax Act, 1961, within the territorial area mentioned in column (4). All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961, including related powers and functions under chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5), other than sections 194E, 195,196A, 196B, 196C, 196D and 197 in so far as assigned to Director of Income-tax (International Taxation). 7. Commissioner of Income-tax (TDS), Nagpur Nagpur Territorial area under the jurisdiction of CCIT, Nagpur in the State of Maharashtra, specified in number S.O. 732(E) dated the 31st July, 2001 And S.O.733(E) dated the 31st July, 2001. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons being companies as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column (4); (d) any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII of the Income-tax Act, 1961, within the territorial area mentioned in column (4) . All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961, including related powers and functions under chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5), other than sections 194E, 195, 196A, 196B, 196C, 196D and 197 in so far as assigned to Director of Income-tax (International Taxation). 8. Commissioner of Income-tax (TDS), Bangalore Bangalore Areas lying within the territorial limits of States of Karnataka and Goa. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column 4; (c) persons being companies as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column (4); (d) any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII of the Income-tax Act, 1961, within the territorial area mentioned in column (4). All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961, including related powers and functions under chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5), other than sections 194E, 195, 196A, 196B, 196C, 196D and 197 in so far as assigned to Director of Income-tax (International Taxation). 9. Commissioner of Income-tax (TDS), Cochin Cochin Areas lying within the territorial limits of State of Kerala and Union Territory of Lakshadweep. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons being companies as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column (4); (d) any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII of the Income-tax Act, 1961, within the territorial area mentioned in column (4). All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961, including related powers and functions under chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5), other than sections 194E, 195, 196A, 196B, 196C, 196D and 197 in so far as assigned to Director of Income-tax (International Taxation). 10. Commissioner of Income-tax (TDS), Chennai Chennai Areas lying within the territorial limits of State of Tamil Nadu and Union territory of Pondicherry. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons being companies as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column (4); (d) any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII of the Income-tax Act, 1961, within the territorial area mentioned in column (4). All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961, including related powers and functions under chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5), other than sections 194E, 195, 196A, 196B, 196C, 196D and 197 in so far as assigned to Director of Income-tax (International Taxation). 11. Commissioner of Income-tax (TDS), Hyderabad Hyderabad Areas lying within the territorial limits of State of Andhra Pradesh (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column 4; (c) persons being companies as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column (4); (d) any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII of the Income-tax Act, 1961, within the territorial area mentioned in column (4). All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961, including related powers and functions under chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5), other than sections 194E, 195, 196A, 196B, 196C, 196D and 197 in so far as assigned to Director of Income-tax (International Taxation). 12. Commissioner of Income-tax (TDS), Bhubaneswar Bhubaneswar Areas lying within the territorial limits of State of Orissa. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column 4; (c) persons being companies as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column (4); (d) any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII of the Income-tax Act, 1961, within the territorial area mentioned in column (4). All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961, including related powers and functions under chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5), other than sections 194E, 195, 196A, 196B, 196C, 196D and 197 in so far as assigned to Director of Income-tax (International Taxation). 13. Commissioner of Income-tax (TDS), Kolkata Kolkata Areas lying within the territorial limits of States of West Bengal, Sikkim and Union territory of Andaman and Nicobar Islands. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons being companies as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column (4); (d) any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII of the Income-tax Act, 1961, within the territorial area mentioned in column (4). All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961, including related powers and functions under chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5), other than sections 194E, 195, 196A, 196B, 196C, 196D and 197 in so far as assigned to Director of Income-tax (International Taxation). 14. Commissioner of Income-tax (TDS), Bhopal Bhopal (i) Areas lying within the territorial limits of State of Madhya Pradesh (ii) Areas lying within the territorial limits of State of Chhatisgarh (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons being companies as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column (4); (d) any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII of the Income-tax Act, 1961, within the territorial area mentioned in column (4). a) For the territorial area mentioned at (i) in column (4): All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961, including related powers and functions under chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5). (b) For the territorial area mentioned at (ii) in column (4): All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961, including related powers and functions under chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5), other than sections 194E, 195, 196A, 196B, 196C, 196D and 197 in so far as assigned to Director of Income-tax (International Taxation). 15. Commissioner of Income-tax (TDS), Lucknow Lucknow Territorial area under the jurisdiction of CCIT, Lucknow, CCIT, Allahabad and CCIT Bareilly in the State of Uttar Pradesh, specified in number S.O. 732(E) the 31st July, 2001 and S.O.733(E) dated the 31st July, 2001. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column 4; (c) persons being companies as defined under clause (17) of section of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column (4); (d) any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII of the Income-tax Act, 1961, within the territorial area mentioned in column (4). All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961 including related powers and functions under chapter XIII, XXI, XXII and XXII of the said Act, in respect of persons mentioned in column (5). 16 Commissioner of Income-tax (TDS), Kanpur Kanpur Territorial area under the jurisdiction of CCIT, Kanpur, CCIT, Ghaziabad and CCIT Dehradun in the State of Uttar Pradesh and Uttaranchal, specified in number S.O. 732(E) dated the 31st July, 2001, S.O.733(E) dated 31.7.2001 and S.O. 185(E) dated the 12th February, 2007. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons being companies as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column (4); (d) any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII of the Income-tax Act, 1961, within the territorial area mentioned in column (4). All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961, including related powers and functions under chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5), other than sections 194E, 195,196A, 196B, 196C, 196D and 197 in so far as assigned to Director of Income-tax (International Taxation). 17. Commissioner of Income-tax (TDS), Patna Patna Areas lying within the territorial limits of States of Bihar and Jharkhand. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons being companies as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column (4); (d) any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII of the Income-tax Act, 1961, within the territorial area mentioned in column (4). All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961, including related powers and functions under chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5). 18. Commissioner of Income-tax (TDS), Guwahati Guwahati Areas lying within the territorial limits of States of Assam, Manipur, Nagaland, Arunachal Pradesh, Meghalaya, Mizoram and Tripura. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons being companies as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column (4); (d) any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII of the Income-tax Act, 1961, within the territorial area mentioned in column (4). All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961, including related powers and functions under chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5). 4 [Note:- 1. 'Alphabet' mentioned in serial no.2 and 2A of the Schedule means the alphabet, with which the first name of the person begins the prefix titles such as Shri, Smt., M/s etc. shall be ignored for this purpose. 2. In the case of officers of Government Ministries, Departments, Organisations, Local bodies, Institutions, the Alphabet with which the name of Ministries, Departments, Organisations, Local bodies, Institutions, as the case may be, begins e.g. for Drawing and Disbursement Officers in the Ministry of Defence, Alphabet shall be 'D'.] ---------------------------------- Note : 1. Has been substituted vide Notification No. 272/2007 dated 8/11/2007 2. Has been substituted vide Supra 3. Substituted vide NOTIFICATION NO. 70/2013 DATED 18-9-2013 , before it was read as, 2. Commissioner of Income-tax (TDS), Delhi Delhi Areas lying within the territorial limits of National Capital territory of Delhi. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons being companies as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column (4); (d) any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII of the Income-tax Act, 1961, within the territorial area mentioned in column (4). All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961, including related powers and functions under chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5), other than sections 194E, 195, 196A, 196B, 196C, 196D and 197 in so far as assigned to Director of Income-tax (International Taxation). All powers and functions relating 4. Inserted vide NOTIFICATION NO. 70/2013 DATED 18-9-2013 ,