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TMI BlogSection 120(1) and (2) of the Income-tax, 1961 - Jurisdiction of income-tax authoritiesX X X X Extracts X X X X X X X X Extracts X X X X ..... tries 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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-t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erritorial 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 territori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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