9911796707
TMI BlogSection 120(1) and (2) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities Supersession of Notification No. S.O. 994(E), dated the 9th September, 2004.X X X X Extracts X X X X X X X X Extracts X X X X ..... h function of Transfer Pricing Officers as mentioned in section 92CA for the purpose of sections 92C and 92D of the Act, in respect of such territorial areas specified in the corresponding entries in column (4) or of such persons or classes of persons mentioned in column (5) of the schedule before :- "SCHEDULE" Sl. No. Designation of Income-tax Authorities Head quarter Territorial area Persons or Class of persons (1) (2) (3) (4) (5) 1 Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-1(1), Delhi Delhi Areas lying within the territorial limits of National Capital territory of Delhi Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officers having their office in the territorial area indicated in Column (4) and having their names beginning with any of the alphabets 'A' or 'B' or 'C' or 'D' or 'E' or 'F'. Areas lying within the territorial limits of States of Haryana, Punjab, Himachal Pradesh, 2[the Union territory of Jammu and Kashmir, Union territory of Ladakh] and Union territory of Chandigarh. Persons or class of persons who are ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing within the territorial limits of States of Haryana, Punjab, Himachal Pradesh, 2[the Union territory of Jammu and Kashmir, Union territory of Ladakh] and Union territory of Chandigarh. Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officers having their office in the territorial area indicated in Column (4) 5 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(2)(1), Delhi Delhi Areas lying within the territorial limits of National Capital territory of Delhi Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officers having their office in the territorial area indicated in Column (4) and having their names beginning with any of the alphabets 'A' or 'B' or 'C' or 'D' or 'E' or 'F'. Areas lying within the territorial limits of States of Haryana, Punjab, Himachal Pradesh, 2[the Union territory of Jammu and Kashmir, Union territory of Ladakh] and Union territory of Chandigarh. Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officers having their office in the territo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mu and Kashmir, Union territory of Ladakh] and Union territory of Chandigarh. Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officers having their office in the territorial area indicated in Column (4) 9 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(3)(2), Delhi Delhi Areas lying within the territorial limits of National Capital territory of Delhi Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officers having their office in the territorial area indicated in Column (4) and having their names beginning with any of the alphabets 'A' or 'B' or 'C' or 'D' or 'E' or 'F'. Areas lying within the territorial limits of States of Haryana, Punjab, Himachal Pradesh, 2[the Union territory of Jammu and Kashmir, Union territory of Ladakh] and Union territory of Chandigarh. Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officers having their office in the territorial area indicated in Column (4) 10 Additional/ Joint Commissioner of Income-tax (Transfer Pricing Office) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rritory of Delhi Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officers having their office in the territorial area indicated in Column (4) and having their names beginning with any of the alphabets 'G' or 'H' or T or 'J' or 'K' or 'L' or 'M' or 'N'. Areas lying within the territorial limits of state of Rajasthan. Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officers having their office in the territorial area indicated in Column (4) 14 Deputy/ Assistant Commissioner of Income-tax Transfer Pricing Officer) -2(2)(1), Delhi Delhi Areas lying within the territorial limits of National Capital territory of Delhi Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officers having their office in the territorial area indicated in Column (4) and having their names beginning with any of the alphabets 'G' or 'H' or T or 'J' or 'K' or 'L' or 'M' or 'N'. Areas lying within he territorial limits of state of Rajasthan. Persons or cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... office in the territorial area indicated in Column (4) 18 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 2(3)(2), Delhi Delhi Areas lying within the territorial limits of National Capital territory of Delhi Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officers having their office in the territorial area indicated in Column (4) and having their names beginning with any of the alphabets 'G' or 'H' or 'I' or 'J' or 'K' or 'L' or 'M' or 'N'. Areas lying within the territorial limits of state of Rajasthan. Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officers having their office in the territorial area indicated in Column (4) 19 Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-3(1), Delhi Delhi Areas lying within the territorial limits of National Capital territory of Delhi Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officers having their office in the territorial area indicated in Column (4) and having their na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Delhi Delhi Areas lying within the territorial limits of National Capital territory of Delhi Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officers having their office in the territorial area indicated in Column (4) and having their names beginning with numerals, special character/ symbol and with any of the alphabets 'O' or 'P' or 'Q' or 'R' or 'S' or 'T' or 'U' or 'V' or 'W' or 'X' or 'Y' or 'Z'. Areas lying within the territorial limits of state of Uttar Pradesh and Uttarakhand. Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officers having their office in the territorial area indicated in Column (4) 23 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(2)(1), Delhi Delhi Areas lying within the territorial limits of National Capital territory of Delhi Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officers having their office in the territorial area indicated in Column (4) and having their names beginning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Areas lying within the territorial limits of National Capital territory of Delhi Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officers having their office in the territorial area indicated in Column (4) and having their names beginning with numerals, special character/ symbol and with any of the alphabets 'O' or 'P' or 'Q' or 'R' or 'S' or 'T' or 'U' or 'V' or 'W' or 'X' or Y or 'Z'. Areas lying within the territorial limits of state of Uttar Pradesh and Uttarakhand. Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officers having their office in the territorial area indicated in Column (4) 27 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 3(3)(2), Delhi Delhi Areas lying within the territorial limits of National Capital territory of Delhi Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officers having their office in the territorial area indicated in Column (4) and having their names beginning with numerals, speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rea indicated in column (4) and having their names beginning with any of the alphabets 'A' or 'B' or 'C or 'D'. 32 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(1)(1), Mumbai Mumbai Areas lying within the territorial limits of Municipal Corporation of Greater Mumbai, Navi Mumbai Municipal Corporation and Districts of Thane and Raigarh in the state of Maharashtra. Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officers having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'A' or 'B' or 'C or 'D'. 33 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(1)(2), Mumbai Mumbai Areas lying within the territorial limits of Municipal Corporation of Greater Mumbai, Navi Mumbai Municipal Corporation and Districts of Thane and Raigarh in the state of Maharashtra. Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officers having their office in the territorial area indicated in column (4) and having their names beginning wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax (Transfer Pricing Officer)-1 (3)(1), Mumbai Mumbai Areas lying within the territorial limits of Municipal Corporation of Greater Mumbai, Navi Mumbai Municipal Corporation and Districts of Thane and Raigarh in the state of Maharashtra. Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officers having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'A' or 'B' or 'C' or 'D'. 39 Deputy/ Assistant Commissioner of income-tax (Transfer Pricing Officer)-1 (3)(2), Mumbai Mumbai Areas lying within the territorial limits of Municipal Corporation of Greater Mumbai, Navi Mumbai Municipal Corporation and Districts of Thane and Raigarh in the state of Maharashtra. Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officers having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'A' or 'B' or 'C or 'D'. 40 Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)- 2(1), Mumbai Mumbai Are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer)-2(2)(1), Mumbai Mumbai Areas lying within the territorial limits of Municipal Corporation of Greater Mumbai, Navi Mumbai Municipal Corporation and Districts of Thane and Raigarh in the state of Maharashtra. Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officers having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'E' or V or 'G' or 'H' or T or 'J' or 'K'. 45 Deputy/ Assistant Commissioner of Income-tax Transfer Pricing Officer)-2(2)(2), Mumbai Mumbai Areas lying within the territorial limits of Municipal Corporation of Greater Mumbai, Navi Mumbai Municipal Corporation and Districts of Thane and Raigarh in the state of Maharashtra. Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officers having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'E' or 'F' or 'G' or 'H' or 'I' or 'J' or 'K'. 46 Additional/ Joint Commissioner of Income-tax (T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istant Commissioner of Income-tax (Transfer Pricing Officer)-3(1)(1), Mumbai Mumbai Areas lying within the territorial limits of Municipal Corporation of Greater Mumbai, Navi Mumbai Municipal Corporation and Districts of Thane and Raigarh in the state of Maharashtra. Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officers having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'L' or 'M' or 'N' or 'O' or 'P' or 'Q' or 'R'. 51 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(1)(2), Mumbai Mumbai Areas lying within the territorial limits of Municipal Corporation of Greater Mumbai, Navi Mumbai Municipal Corporation and Districts of Thane and Raigarh in the state of Maharashtra. Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officers having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 1' or 'M' or 'N' or 'O' or 'P' or 'Q' o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M' or 'N' or 'O' or 'P' or 'Q' or 'R'. 56 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(3)(1), Mumbai Mumbai Areas lying within the territorial limits of Municipal Corporation of Greater Mumbai, Navi Mumbai Municipal Corporation and Districts of Thane and Raigarh in the state of Maharashtra. Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officers having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'L' or 'M' or 'N' or 'O' or 'P' or 'Q' or 'R'. 57 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(3)(2), Mumbai Mumbai Areas lying within the territorial limits of Municipal Corporation of Greater Mumbai, Navi Mumbai Municipal Corporation and Districts of Thane and Raigarh in the state of Maharashtra. Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officers having their office in the territorial area indicated in column (4) and having their names beginning with any o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rashtra. Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officers having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'S' or 'T' or 'U' or 'V' or 'W' or 'X' or 'Y' or 'Z', numerals, special character/ symbol. 62 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-4(2)(1), Mumbai Mumbai Areas lying within the territorial limits of Municipal Corporation of Greater Mumbai, Navi Mumbai Municipal Corporation and Districts of Thane and Raigarh in the state of Maharashtra. Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officers having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'S' or T or 'U' or 'V' or 'W' or 'X' or 'Y' or 'Z', numerals, special character/ symbol. 63 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-4(2)(2), Mumbai Mumbai Areas lying within the territorial limits of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or 'Z', numerals, special character/ symbol. 67 Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-1, Pune Areas lying within the territorial limits of State of Maharashtra other than areas lying within the territorial limits of Municipal Corporation of Greater Mumbai, Navi Mumbai Municipal Corporation and Districts of Thane and Raigarh in the state of Maharashtra. Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officers having their office in the territorial area indicated in column (4) 68 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(1), Pune Pune Areas lying within the territorial limits of State of Maharashtra other than areas lying within the territorial limits of Municipal Corporation of Greater Mumbai, Navi Mumbai Municipal Corporation and Districts of Thane and Raigarh in the state of Maharashtra. Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officers having their office in the territorial area indicated in column (4) 69 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(2), Pune Pune Areas l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l area indicated in column (4) 74 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1, Ahmedabad Ahmedabad Areas lying within the territorial limits of States of Gujarat, Madhya Pradesh, Chhattisgarh and Union Territories of Daman and Diu and Dadra and Nagar Haveli. Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officers having their office in the territorial area indicated in column (4) 75 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2, Ahmedabad Ahmedabad Areas lying within the territorial limits of States of Gujarat, Madhya Pradesh, Chhattisgarh and Union Territories of Daman and Diu and Dadra and Nagar Haveli. Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officers having their office in the territorial area indicated in column (4) 76 Additional/ Joint Commissioner of Income-tax(Transfer Pricing Officer)-1 (1), Bangalore Bangalore Areas lying within the territorial limits of State of Karnataka Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officers having their office in the territo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or assessable within jurisdiction of Assessing Officers having their office in the territorial area indicated in column (4) Areas lying within the territorial limits of State of Goa Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officers having their office in the territorial area indicated in column (4) 80 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(2)(1), Bangalore Bangalore Areas lying within the territorial limits of State of Karnataka Persons or class of persons who are having their names beginning with alphabets 'A' or 'B' or 'C' or 'D' or 'E' or 'F' or 'G' or 'H' or 'I' or 'J' and who are assessed or assessable within jurisdiction of Assessing Officers having their office in the territorial area indicated in column (4) Areas lying within the territorial limits of State of Goa Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officers having their office in the territorial area indicated in column (4) 81 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns or class of persons who are having their names beginning with alphabets 'A' or 'B' or 'C' or 'D' or 'E' or 'F' or 'G' or 'H' or 'I' or 'J' and who are assessed or assessable within jurisdiction of Assessing Officers having their office in the territorial area indicated in column (4) Areas lying within the territorial limits of State of Goa Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officers having their office in the territorial area indicated in column (4) 85 Additional/ Joint Commissioner of income-tax(Transfer Pricing Officer)-2 (1), Bangalore Bangalore Areas lying within the territorial limits of State of Karnataka Persons or class of persons who are having their names beginning with alphabets 'K' or V or 'M' or 'N' or 'O' or 'P' or 'Q' or 'R' or 'S' or 'T' or 'U' or 'V' or 'W' or 'X' or 'Y' or 'Z' numeric, special character/ symbol and who are assessed or assessable within jurisdiction of Assessing Officers having their of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;Q' or 'R' or 'S' or 'T' or 'U' or 'V' or 'W' or 'X' or 'Y' or 'Z', numeric, special character/ symbol and who are assessed or assessable within jurisdiction of Assessing Officers having their office in the territorial area indicated in column (4) 90 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(2)(2), Bangalore Bangalore Areas lying within the territorial limits of State of Karnataka Persons or class of persons who are having their names beginning with alphabets 'K' or 'L' or 'M' or 'N' or 'O' or 'P' or 'Q' or 'R' or 'S' or 'T' or 'U' or 'V' or 'W' or 'X' or 'Y' or 'Z', numeric, special character/ symbol and who are assessed or assessable within jurisdiction of Assessing Officers having their office in the territorial area indicated in column (4) 91 Additional/ Joint Commissioner of Income-tax(Transfer Pricing Officer)-2 (3), Kochi Kochi Areas lying within the territorial limits of State of Kerala and Union territory of Lakshadweep Persons or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... office in the territorial area indicated in column (4) 98 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(1), Chennai Chennai Areas lying within the territorial limits of state of Tamil Nadu and Union territory of Puducherry except Yanam territory Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officers having their office in the territorial area indicated in column (4) 99 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(1), Chennai Chennai Areas lying within the territorial limits of state of Tamil Nadu and Union territory of Puducherry except Yanam territory Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officers having their office in the territorial area indicated in column (4) 100 Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-3, Chennai Chennai Areas lying within the territorial limits of state of Tamil Nadu and Union territory of Puducherry except Yanam territory Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officers having their office in the territor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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