Under section 118 of the Income-tax Act, 1961 the Transfer Pricing Officer referred - 050/2003 - Income Tax

Extract

Superseded vide NOTIFICATION NO. 60/2014 dated the 3rd November, 2014 Under section 118 of the Income-tax Act, 1961 the Transfer Pricing Officer referred Notification No. 50 of 2003, dt. 12th March, 2003 S.O. 279(E) - In exercise of the powers conferred by section 118 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby directs that : (a) the Transfer Pricing Officer referred to in the Explanation to section 92CA of the said Act, as specified in column (4), of the Table below shall be subordinate to the Director of Income-tax specified in column (3) of the Table; (b) the Director of Income-tax, as specified in column (3), shall be subordinate to the Director General of Income-tax specified in column (2) of the aforesaid. Table. 4 [TABLE Serial Number Chief Commissioner/ Director General of Income-tax Commissioner/ Director of Income-tax Transfer Pricing Officer (1) (2) (3) (4) 1. Director General of Income-tax (International Taxation), Delhi Director of Income-tax (Transfer Pricing), Delhi-I ( i )Joint Commissioner of Income-tax (Transfer Pricing Officer)-I (1), Delhi ( ii )Joint Commissioner of Income-tax (Transfer Pricing Officer-)-I (2), Delhi ( iii )Joint Commissioner of Income-tax (Transfer Pricing Officer)-I (3), Delhi ( iv )Joint Commissioner of Income-tax (Transfer Pricing Officer)-I, Chandigarh ( v )Joint Commissioner of Income-tax (Transfer Pricing Officer)-I, Jaipur ( vi )Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-I (4), Delhi ( vii ) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-I (5), Delhi ( viii )Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-I (6), Delhi ( ix )Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)- II, Chandigarh ( x )Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II, Jaipur 2. Director General of Income-tax (International Taxation), Delhi Director of Income-tax (Transfer Pricing), Delhi- II ( i )Joint Commissioner of Income-tax (Transfer Pricing Officer)-II (1), Delhi ( ii )Joint Commissioner of Income-tax (Transfer Pricing Officer-)-II (2), Delhi ( iii )Joint Commissioner of Income-tax (Transfer Pricing Officer)-II(3), Delhi ( iv )Joint Commissioner of Income-tax (Transfer Pricing Officer)-II(4), Delhi ( v )Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II (5), Delhi ( vi )Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II(6), Delhi ( vii ) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II(7), Delhi ( viii )Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II(8), Delhi ( ix )Joint Commissioner of Income-tax (Transfer Pricing Officer)-I, Kanpur ( x )Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II, Kanpur 3. Director General of Income-tax (International Taxation), Delhi Director of Income-tax (Transfer Pricing), Mumbai-I ( i )Joint Commissioner of Income-tax (Transfer Pricing Officer)-I(1), Mumbai ( ii )Joint Commissioner of Income-tax (Transfer Pricing Officer)-I(2), Mumbai ( iii )Joint Commissioner of Income-tax (Transfer Pricing Officer)-I(3), Mumbai ( iv ) Joint Commissioner of Income-tax (Transfer Pricing Officer)-I(4), Mumbai ( v )Joint Commissioner of Income-tax (Transfer Pricing Officer)-I(5), Mumbai ( vi )Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-I(6), Mumbai ( vii ) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-I(7), Mumbai ( viii )Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-I(8), Mumbai ( ix )Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-I(9), Mumbai ( x )Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-I(10), Mumbai 4. Director General of Income-tax (International Taxation), Delhi Director of Income-tax (Transfer Pricing), Mumbai-II ( i )Joint Commissioner of Income-tax (Transfer Pricing Officer)-II(1), Mumbai ( ii )Joint Commissioner of Income-fax (Transfer Pricing Officer)-II(2), Mumbai ( iii )Joint Commissioner of Income-tax (Transfer Pricing Officer)-II(3), Mumbai ( iv )Joint Commissioner of Income-tax (Transfer Pricing Officer)-II(4), Mumbai ( v )Joint Commissioner of Income-tax (Transfer Pricing Officer)-II(5), Mumbai ( vi )Joint Commissioner of Income-tax (Transfer Pricing Officer)-II(6), Mumbai ( vii ) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-I 1(7), Mumbai ( viii )Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II(8), Mumbai ( ix )Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-I 1(9), Mumbai ( x )Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II(10), Mumbai ( xi )Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II(11), Mumbai ( xii ) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II(12), Mumbai 6 [ 5. Director General of Income-tax (International Taxation), Delhi Director of Income-tax (Transfer Pricing), Bangalore ( i ) Joint Commissioner of Income-tax (Transfer Pricing Officer)-I, Bangalore ( ii ) Joint Commissioner of Income-tax (Transfer Pricing Officer)-II, Bangalore ( iii ) Joint Commissioner of Income-tax (Transfer Pricing Officer)-III, Bangalore ( iv ) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-IV, Bangalore ( v ) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-V, Bangalore ( vi ) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-VI, Bangalore ] 6. Director General of Income-tax (International Taxation), Delhi Director of Income-tax (Transfer Pricing), Kolkata ( i )Joint Commissioner of Income-tax (Transfer Pricing Officer)-I, Kolkata ( ii )Joint Commissioner of Income-tax (Transfer Pricing Officer)-II, Kolkata ( iii )Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-III, Kolkata ( iv )Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-IV, Kolkata 7. Director General of Income-tax (International Taxation), Delhi Director of Income-tax (Transfer Pricing), Chennai ( i )Joint Commissioner of Income-tax (Transfer Pricing Officer)-I, Chennai ( ii )Joint Commissioner of Income-tax (Transfer Pricing Officer)-II, Chennai ( iii )Joint Commissioner of Income-tax (Transfer Pricing Officer)-III, Chennai ( iv ) Joint Commissioner of Income-tax (Transfer Pricing Officer)-I, Cochin ( v )Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-IV, Chennai ( vi )Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-V, Chennai ( vii ) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-VI, Chennai ( viii )Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II, Cochin 5 [ 8. Director General of Income-tax (International Taxation), Delhi Director of Income-tax (Transfer Pricing), Pune (i) Joint Commissioner of Income-tax (Transfer Pricing Officer)-I, Pune (ii) Joint Commissioner of Income-tax (Transfer Pricing Officer)-II, Pune (iii) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-III, Pune (iv) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-IV, Pune 9. Director General of Income-tax (International Taxation), Delhi Director of Income-tax (Transfer Pricing), Ahmedabad (i) Joint Commissioner of Income-tax (Transfer Pricing Officer)-I, Ahmedabad (ii) Joint Commissioner of Income-tax (Transfer Pricing Officer)-I, Raipur (iii) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II, Ahmedabad (iv) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II, Raipur ] ] 7 [ 10. Director General of Income-tax (International Taxation), Delhi Director of Income-tax (Transfer Pricing), Hyderabad (i) Joint Commissioner of Income-tax (Transfer Pricing Officer)-I, Hyderabad (ii) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II, Hyderabad. ] This Notification shall come into force with effect from the date of publication in the Official Gazette. [F. No. 500/18/2002-FTD] ******* Notes 1. Inserted vide Notification No. 146 of 2004, dated 18-05-2004 2. Substituted vide Notification No. 260/2005, dated 15-12-2005 before it was read as S.No. Chief Commissioner/Director General of Income-tax Commissioner/Director of Income-tax Transfer Pricing Officer (1) (2) (3) (4) 1. Director General of Income-tax (International Taxation) Director of Income-tax (Transfer Pricing), Delhi. (i) Joint Commissioner of Income-tax (Transfer Pricing Officer-I), Delhi. (ii) Joint Commissioner of Income-tax (Transfer Pricing Officer-II), Delhi. 2. Director of Income-tax (Transfer Pricing), Mumbai. (i) Joint Commissioner of Income-tax (Transfer Pricing Officer-I), Mumbai. (ii) Joint Commissioner of Income-tax (Transfer Pricing Officer-II), Mumbai. 1 [(iii) Joint Commissioner of Income-tax (Transfer Pricing Officer-III), Mumbai ] 3. Director of Income-tax (Transfer Pricing), Bangalore (i) Joint Commissioner of Income-tax (Transfer Pricing Officer-I),Bangalore. (ii) Joint Commissioner of Income-tax (Transfer Pricing Officer-II), Bangalore. 4. Director of Income-tax (Transfer Pricing), Kolkata (i) Joint Commissioner of Income-tax (Transfer Pricing Officer-I), Kolkata. (ii) Joint Commissioner of Income-tax (Transfer Pricing Officer-II), Kolkata. 5. Director of Income-tax (Transfer Pricing), Chennai (i) Joint Commissioner of Income-tax (Transfer Pricing Officer-I), Chennai. (ii) Joint Commissioner of Income-tax (Transfer Pricing Officer-II), Chennai. 3. Substituted vide NOTIFICATION NO. 261/2006, DATED 14-9-2006 before it was read as 2 [TABLE S. No. Chief Commissioner/ Director General of Income-tax Commissioner/Director of Income-tax Transfer Pricing Officer (1) (2) (3) (4) 1. Director General of Income-tax (International Taxation), Delhi Director of Income-tax (Transfer Pricing), Delhi (i) Joint Commissioner of Income- tax (Transfer Pricing Officer-I), Delhi (ii) Joint Commissioner of Income- tax (Transfer Pricing Officer-II), Delhi (iii) Joint Commissioner of Income-tax (Transfer Pricing Officer-III), Delhi 2. Director General of Income-tax (International Taxation), Delhi Director of Income-tax (Transfer Pricing), Mumbai (i) Joint Commissioner of Income-tax (Transfer Pricing Officer-I), Mumbai (ii) Joint Commissioner of Income-tax (Transfer Pricing Officer-II), Mumbai (iii) Joint Commissioner of Income-tax (Transfer Pricing Officer-III), Mumbai (iv) Joint Commissioner of Income-tax (Transfer Pricing Officer-IV), Mumbai (v) Joint Commissioner of Income-tax (Transfer Pricing Officer-V), Mumbai 3. Director General of Income-tax (International Taxation), Delhi Director of Income-tax (Transfer Pricing), Bangalore (i) Joint Commissioner of Income-tax (Transfer Pricing Officer-I), Bangalore (ii) Joint Commissioner of Income-tax (Transfer Pricing Officer-II), Bangalore (iii) Joint Commissioner of Income-tax (Transfer Pricing Officer), Hyderabad. 4. Director General of Income-tax (International Taxation), Delhi Directorof Income-tax (Transfer Pricing),Kolkata (i) Joint Commissioner of Income-tax (Transfer Pricing Officer-I), Kolkata (ii) Joint Commissioner of Income-tax (Transfer Pricing Officer-II), Kolkata 5. Director General of Income-tax (International Taxation), Delhi Director of Income-tax (Transfer Pricing), Chennai (i) Joint Commissioner of Income-tax (Transfer Pricing Officer-I, Chennai (ii) Joint Commissioner of Income-tax (Transfer Pricing Officer-II), Chennai ] 4. Substituted vide NOTIFICATION NO. 232/2007, DATED 22-8-2007 before it was read as 3 [TABLE Serial No. Chief Commissioner/ Director General of Income-tax Commissioner/ Director of Income-tax Transfer Pricing Officer (1) (2) (3) (4) 1. Director General of Income-tax (International Taxation), Delhi Director of Income-tax (Transfer Pricing), Delhi (i) Joint Commissioner of Income-tax (Transfer Pricing Officer-I), Delhi (ii) Joint Commissioner of Income-tax (Transfer Pricing Officer-ll), Delhi (iii) Joint Commissioner of Income-tax (Transfer Pricing Officer-Ill), Delhi (iv) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer-IV), Delhi (v) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer-V), Delhi 2. Director General of Income-tax (International Taxation), Delhi Director of Income-tax (Transfer Pricing), Mumbai (i) Joint Commissioner of Income-tax (Transfer Pricing Officer-I), Mumbai (ii) Joint Commissioner of Income-tax (Transfer Pricing Officer-ll), Mumbai (iii) Joint Commissioner of Income-tax (Transfer Pricing Officer-Ill), Mumbai (iv) Joint Commissioner of Income-tax (Transfer Pricing Officer-IV), Mumbai (v) Joint Commissioner of Income-tax (Transfer Pricing Officer-V), Mumbai (vi) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer-VI), Mumbai (vii) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer-VII), Mumbai 3. Director General of Income-tax (International Taxation), Delhi Director of Income-tax (Transfer Pricing), Bangalore (i) Joint Commissioner of Income-tax (Transfer Pricing Officer-I), Bangalore (ii) Joint Commissioner of Income-tax (Transfer Pricing Officer-ll), Bangalore (iii) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer-Ill), Bangalore (iv) Joint Commissioner of Income-tax (Transfer Pricing Officer), Hyderabad. 4. Director General of Income-tax (International Taxation), Delhi Director of Income-tax (Transfer Pricing), Kolkata (i) Joint Commissioner of Income-tax (Transfer Pricing Officer-I), Kolkata (ii) Joint Commissioner of Income-tax (Transfer Pricing Officer-ll), Kolkata (iii) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer-Ill), Kolkata 5. Director General of Income-tax (International Taxation), Delhi Director of Income-tax (Transfer Pricing), Chennai (i) Joint Commissioner of Income-tax (Transfer Pricing Officer-I), Chennai (ii) Joint Commissioner of Income-tax (Transfer Pricing Officer-ll), Chennai (iii) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer-Ill), Chennai ] 5. Substituted vide NOTIFICATION NO 249/2007 Dated: 28-09-2007 before it was read as 8. Director General of Income-tax (International Taxation), Delhi Director of Income-tax (Transfer Pricing), Pune ( i )Joint Commissioner of Income-tax (Transfer Pricing Officer)-I, Pune ( ii )Joint Commissioner of Income-tax (Transfer Pricing Officer)-II, Pune ( iii )Joint Commissioner of Income-tax (Transfer Pricing Officer)-I, Ahemdabad ( iv )Joint Commissioner of Income-tax (Transfer Pricing Officer)-I, Raipur ( v )Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-III, Pune ( vi )Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-IV, Pune ( vii ) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II, Ahemdabad ( viii )Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II, Raipur 6. Substituted vide Notification No.63/2011[F.No.187/03/2011-ITA.I] Dated 30-12-2011 before it was read as 5. Director General of Income-tax (International Taxation), Delhi Director of Income-tax (Transfer Pricing), Bangalore ( i )Joint Commissioner of Income-tax (Transfer Pricing Officer)-I, Bangalore ( ii )Joint Commissioner of Income-tax (Transfer Pricing Officer)-II, Bangalore ( iii )Joint Commissioner of Income-tax (Transfer Pricing Officer)-III, Bangalore ( iv )Joint Commissioner of Income-tax (Transfer Pricing Officer)-I, Hyderabad ( v )Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-IV, Bangalore ( vi )Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-V, Bangalore ( vii ) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-VI, Bangalore ( viii )Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II, Hyderabad 7. Inserted vide Notification No.63/2011[F.No.187/03/2011-ITA.I] Dated 30-12-2011

60/2014 - Dated: 3-11-2014 - Income Tax - Control of income-tax authorities - U/s 118 of the Income-tax Act, 1961 - the Transfer Pricing Officer - hierarchy