Shifting of registered office and business of the company, Income Tax

[Ashish Gupta]

We have shifted registered office of the company as well as whole business from Kolkata (West Bengal) to Maharashtra. Whether we need order of commissioner, Kolkata under section 127 of IT Act for shifting of our IT file/jurisdiction to new place or a simple letter for shifting of file will be sufficient.

Posts / Replies

[Surender Gupta]

Yes, I think a simple application stating the facts and details may be submitted before the original income tax authorities i.e. before Director General or Chief Commissioner or Commissioner of your earlier jurisdiction.