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 ..... ned in column (3) shall exercise such powers and perform such 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' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he jurisdiction of Assessing Officers having their office in the territorial area indicated in Column (4) 4 Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-1(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) 5 Deputy/ Assistant Commissioner of Income-tax (Transfer Pric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) 8 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(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 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 [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ational 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) 12 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(1)(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 T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) 16 Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-2(3), 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'. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers 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) 20 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(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 numerals, special character/ symbol and with any of the alphabets 'O' o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 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) 24 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 ..... al 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, special character/ symbol and with any of the alphabets 'O' or V or 'Q' or 'R' or 'S' or 'T' or 'U' or 'V' or 'W' or 'X' or 'Y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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'. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome-tax Transfer Pricing Officer)-1(3), 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 in area indicated in column (4) and having their names beginning with any of the alphabets 'A' or 'B' or 'C' or 'D'. 38 Deputy/ Assistant Commissioner of Income-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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 T or 'J' or 'K'. 43 Additional/ Joint Commissioner of income-tax (Transfer Pricing Officer)-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 T or 'J' or 'K'. 44 Deputy/ Assistant Commissioner of income-tax (Transfer Pricing Officer)-2(2)(1), Mumbai Mumbai Areas lying wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d having their names beginning with any of the alphabets 'E' or F or 'G' or 'H' or 'I' or 'J' or 'K'. 48 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(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 'E' or 'F' or 'G' or 'H' or 'I' or 'J' or 'K'. 49 Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39; or 'R'. 53 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(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 laving 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 '0' or 'P' or 'Q' or 'R'. 54 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(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 offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Officer)-4(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. 59 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-4(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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al character/ symbol. 63 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-4(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 'S' or T or 'U' or 'V' or 'W' or 'X' or Y or 'Z', numerals, special character/ symbol. 64 Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)- 4(3), 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 Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 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) 70 Additional/ Joint Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 juri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax(Transfer Pricing Officer)-1(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 '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) 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' ..... 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 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) 84 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(3)(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 'A' or 'B' or 'C' or 'D' or 'E' or 'F' or 'G' or 'H' or 'I' or 'J' a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) 88 Additional/ Joint Commissioner of Income-tax(Transfer Pricing Officer)-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) 89 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(2)(1), Bangalore Bangalore Areas lying within the territorial limits of State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itory of Lakshadweep 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) 94 Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-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) 95 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(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) 96 Deputy/ Assista ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer)-3(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) 102 Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(2),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) 103 Additional/ Joint [Commissioner of Income-tax (Transfer Pricing Officer), Hyderabad Hyderabad Areas lying within the territorial limits of states of Andhra Pradesh and Telangana and Yanam territory of Union territory of Puducherry Persons or class of persons who are assessed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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