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TMI BlogAmendment in Notification No. S.O. 881(E), dated 14-9-2001X X X X Extracts X X X X X X X X Extracts X X X X ..... s Headquarter Territorial Area Persons or class of persons Powers and functions (1) (2) (3) (4) (5) (6) 1 Director of Income Tax (International Taxation) Delhi-1 New Delhi (i) Areas lying within the territorial limits of National Capital Territory of Delhi I. For the territorial area mentioned at (i) in column (4) following persons having their names beginning with any of the alphabets 'A' to 'M', namely:- (a) All functions and powers including functions and powers relating to Tax Deductions at Source under sections 194E, 195 , 196A , 196B , 196C , 196D and 197 of the Income-tax Act, 1961 in respect of persons mentioned at items I(a) and II(a) of column (5) against serial number 1. (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) against serial number 1 or having a 'Business Connection' or having any source of inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g within the territorial area mentioned in column (4) against serial number 1; (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) against serial number 1; (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) against serial number 1; (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) against serial number 1; 2 Director of Income Tax (International Taxation) Delhi-II New Delhi (i) Areas lying within the territorial limits of National Capital Territory of New Delhi I. For the territorial area mentioned at (i) in column (4) following persons having their names beginning with any of the alphabets 'N' or 'Z'. (a) All functions and powers i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) Territorial area under the jurisdiction of CCIT, Kanpur, CCIT, Ghaziabad and CCIT Dehradun in the State of Uttar Pradesh and Uttaranchal specified in S.O. 732(E), dated 31-7-2001, S.O. 733(E), dated 31-7-2001 and S.O. 185(E), dated 12-2-2007 II. For the territorial area mentioned at (ii) in column (4) against serial number 2. (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) against serial number 2; (b) Person 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) against serial number 2; (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) agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any source of income accruing or arising or deemed to be accruing or arising in the areas mentioned in column (4) against serial number 3; (b) all functions and powers relating to Tax Deduction at Source under sections 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 items (b), (c), (d) and (e) of column (5) against serial number 3. (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) against serial number 3; (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) against serial number 3; (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) against serial number 3; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... place of business in the area mentioned in column (4) against serial number 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) against serial number 4; 5 Director of Income-tax (International Taxation), Bangalore Bangalore, Karnataka Area lying within the territorial limit of State of Karnataka, Goa and Andhra Pradesh (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) against serial number 5 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) against serial number 5; (a) All functions and powers including functions and powers relating to Tax Deduction at Source under sections 194E, 195 , 196A , 196B , 196C , 196D and 197 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns and powers relating to Tax Deduction at Source under sections 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 items (b), (c), (d) and (e) of column (5) against serial number 6. (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) against serial number 6; (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) against serial number 6; (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) against serial number 6; (e) any other person responsible for deducting tax at source under Chapter XVII or Chapter XVII-B of the Income-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... II-B of the Income-tax Act, 1961, within the territorial area mentioned in column (4) against serial number 7; (ii) Area lying within the territorial limit of State of Bihar, Jharkhand, Assam, Manipur, Nagaland, Arunachal Pradesh, Meghalaya, Mizoram and Tripura. II. For the territorial area mentioned at (ii) in column (4) against serial number 7. (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) against serial number 7 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) against serial number 7. (c) all functions and powers excluding functions and powers relating to Tax Deduction at Source under Chapter XVII-B of Income-tax Act, 1961 in respect of persons mentioned at item II (a) of column (5) against serial number 7. 8 Director of Income-tax (International Taxation), Ahmedabad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin the territorial limit of Madhya Pradesh II For the territorial area mentioned at (ii) in column (4) against serial number 8. (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) against serial number 8 or having a 'Business Connection' or having any source of income accruing or arising deemed to be accruing or arising in the areas mentioned in column (4) against serial number 8. (c) all functions and powers excluding functions and powers relating to Tax Deduction at Source under Chapter-XVII-B of the Income-tax Act, 1961 in respect of persons mentioned at item II(a) of column (5) against serial number 8. 9 Director of Income-tax (International Taxation), Pune. Pune, Maharashtra (i) Area lying within the territorial limit of state of Maharashtra excluding the areas within Metropolitan Council of Greater Mumbai and District of Thane and Raigarh in the State of Maharashtra For the territorial area mentioned at col ..... X X X X Extracts X X X X X X X X Extracts X X X X
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