9911796707
TMI BlogAmendment in Notification number S.O. 881(E), dated the 14th September, 2001 - Jurisdiction of Director of Income-tax (International Taxation)X X X X Extracts X X X X X X X X Extracts X X X X ..... int Directors of Income Tax, who are subordinate to them to exercise the powers and perform the functions of Additional Commissioners of Income tax or Joint Commissioner of Income-tax, in respect of such territorial areas or of such persons or classes of persons or of such incomes or classes of income or of such cases or classes of cases specified in the corresponding entries in column (4) of the Schedule;" (iii) for para (c), the following para shall be substituted, namely:- "(c) the Additional Directors of income-tax and Joint Directors 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 Officer, who are subordinate to them, in respect of such specified area or persons or classes of persons or incomes or classes of income of cases or classes of case, in respect of which such Additional Directors of income- tax or Joint Directors of Income Tax are authorized under clause (b) of this notification." (iv) for the Schedule, the following Schedule shall be substituted, namely:- S. No. Designation of the Income-tax Authorities Headquarter Territorial Area Perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome from business or profession and whose principal place of business is within the territorial area mentioned in column (4); d) persons being companies registered under the Companies Act, 1956 and having registered office or principal place of business in the area mentioned in column (4); e) any other person responsible for deducting tax at source under Chapter XVII or Chapter XVII-B of the Income Tax Act, 1961, within the territorial area mentioned in column (4). a) all functions and powers including functions and powers relating to Tax Deduction at Source under section 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 in respect of persons mentioned at item I(a) and II(a) of column (5) b) all functions and powers relating to Tax Deduction at source under section 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income Tax Act, 1961 on payments made to non-residents and foreign companies in respect of persons mentioned at item I(b), I(c), I(d), I(e), II(b), II(c), II(d) and II(e) of column (5). 2. Director of Income-tax (International Taxation), Delhi-II New Delhi (i) Areas lying within the territorial limits of National Capital Territory of Delhi (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ritorial area mentioned in column (4); c) persons being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); d) persons being companies registered under the Companies Act, 1956 and having registered office or principal place of business in the area mentioned in column (4); e) any other person responsible for deducting tax at source under Chapter XVII or Chapter XVII-B of the Income Tax Act, 1961, within the territorial area mentioned in column (4). III. For the territorial areas mentioned at (III) in Column (4), a) Persons being non-residents including foreign companies within the meaning of sub-section (23A) of section 2 of the Income-tax Act, 1961 and having a ?Permanent Establishment? in terms of the applicable Double Tax Avoidance Agreement, in the areas mentioned in column (4) or having a ?Business Connection? or having any source of income accruing or arising or deemed to be accruing or arising in the areas mentioned in column (4); a) All functions and powers including functions and powers relating to Tax Deduction at Source under section 194E, 195, 196A, 196B, 196C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts made to non-residents and foreign companies in respect of persons mentioned at item (b), (c), (d), and (e) of column (5). 4. Director of Income-tax (International Taxation), Bangalore Bangalore, Karnataka Areas lying within the territorial limits of state of Karnataka, Goa and Andhra Prades a) Persons being non-residents including foreign companies within the meaning of sub-section (23A) of section 2 of the Income-tax Act, 1961 and having a ?Permanent Establishment? in terms of the applicable Double Tax Avoidance Agreement, in the areas mentioned in column (4) or having a ?Business Connection? or having any source of income accruing or arising or deemed to be accruing or arising in the areas mentioned in column (4); b) persons being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); c) persons being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); d) persons being companies registered under the Companies Act, 1956 and having registered office or principa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ource under section 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income Tax Act, 1961 on payments made to non-residents and foreign companies in respect of persons mentioned at item (b), (c), (d), and (e) of column (5). 6. Director of Income-tax (International Taxation), Kolkata Kolkata, West Bengal (i) Areas lying within the territorial limits of state of West Bengal, Orissa, Sikkim and Union Territory of Andaman & Nicobar Islands. (ii) Areas lying within the territorial limits of State of Bihar, Jharkhand, Assam, Manipur, Nagaland, Arunachal Pradesh, Meghalaya, Mizoram and Tripura. I. For the territorial area mentioned at (i) in Column (4): a) Persons being non-residents including foreign companies within the meaning of sub-section (23A) of section 2 of the Income-tax Act, 1961 and having a ?Permanent Establishment? in terms of the applicable Double Tax Avoidance Agreement, in the areas mentioned in column (4) or having a ?Business Connection? or having any source of income accruing or arising or deemed to be accruing or arising in the areas mentioned in column (4); b) persons being other than companies deriving income from sources other than income from business or p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance Agreement, in the areas mentioned in column (4) or having a ?Business Connection? or having any source of income accruing or arising or deemed to be accruing or arising in the areas mentioned in column (4); b) persons being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); c) persons being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); d) persons being companies registered under the Companies Act, 1956 and having registered office or principal place of business in the area mentioned in column (4); e) any other person responsible for deducting tax at source under Chapter XVII or Chapter XVII-B of the Income Tax Act, 1961, within the territorial area mentioned in column (4). II. For the territorial area mentioned at (ii) in column (4). a) Persons being non-residents including foreign companies within the meaning of sub-section (23A) of section 2 of the Income-tax Act, 1961 and having a ?Permanent Establishment? in terms of the applicable Double Tax Avoi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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