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TMI BlogAmendment in Notification No S.O. 1386(E), dated the 10th August, 2007X X X X Extracts X X X X X X X X Extracts X X X X ..... rd of Direct Taxes, hereby" ; (ii) for the Schedule, the following Schedule shall be substituted, namely:- SCHEDULE Serial number Designation of Income-tax authorities Head quarter Territorial area Persons or class of persons Powers and functions (1) (2) (3) (4) (5) (6) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Chapters 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 havi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siding 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 Chapters 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 Chapters XIII, XXI, XXII and XXIII of the said Act, in respect of persons men ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apter XVII of the Income-tax Act, 1961, including related powers and functions under Chapters 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 func ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Chapters 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 Chapters 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect 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 functio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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