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162 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION (Income-tax) New Delhi, the 22nd October, 2014 S.O. 2752(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income Tax Act, 1961 (43 of 1961), and in supersession of Government of India, Central Board of Direct Taxes, notification number S.O. 732(E) dated the 31st July, 2001, published in the Gazette of India, Extra-Ordinary, Part-II, Section 3, Sub-section (ii), dated the 31st July, 2001 except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes, hereby,- (a) directs that the Principal Commissioners of Income-tax or Commissioners of Income-tax specified in column (2) of the Schedule-I annexed hereto, having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule-I, shall exercise the powers and perform the functions in respect of such cases or classes of cases specified in the corresponding entries in column (6) of the said Schedule-I, of such persons or classes of persons being residents or not ordinarily residents in India as per section 6 of the Income-tax Act, 1961 and as specified in the corresponding entries in column (5) of the said Schedule-I, in such territorial areas specified in the corresponding entries in column (4) of the said Schedule-I, in respect of all incomes or classes of income thereof; (b) directs that the Principal Commissioners of Income-tax or Commissioners of Income-tax specified in column (2) of the Schedule-II annexed hereto, having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule-II, shall exercise the powers and perform the functions in respect of any cases or classes of cases, of any persons or classes of persons in respect of all incomes or classes of income, in such territorial areas specified in the corresponding entries in column (4) of the said Schedule-II; (c) authorises the Principal Commissioners of Income-tax or Commissioners of Income-tax specified in column (2) of the said Schedule-I to issue orders in writing for exercise of the powers and performance of the functions by the Additional Commissioners of Income-tax or Joint Commissioners of Income-tax, who are subordinate to them, in respect of such cases or classes of cases specified in the corresponding entries in column (6) of the said Schedule-I, of such persons or classes of persons specified in the corresponding entries in column (5) of the said Schedule-I, in such territorial areas specified in the corresponding entries in column (4) of the said Schedule-I, in respect of all incomes or classes of income thereof; (d) authorises the Principal Commissioners of Income-tax or Commissioners of Income-tax specified in column (2) of the said Schedule-II to issue orders in writing for exercise of the powers and performance of the functions by the Additional Commissioners of Income-tax or Joint Commissioners of Income-tax, who are subordinate to them, in respect of any cases or classes of cases, of any persons or classes of persons in respect of all incomes or classes of income, in such territorial areas specified in the corresponding entries in column (4) of the said Schedule-II; (e) authorises the Additional Commissioners of Income-tax or Joint Commissioners of Income-tax referred to in clauses (c) and (d) of this notification, to issue orders in writing for exercise of the powers and performance of the functions by the Assessing Officers, who are subordinate to them, in respect of such specified area or persons or classes of persons or incomes or classes of incomes or cases or classes of cases, in respect of which such Additional Commissioners of Income-tax or Joint Commissioners of Income-tax are authorised by the Principal Commissioners of Income-tax or Commissioners of Income-tax referred to in clause (c) and (d) of this notification. Explanation :- For the purposes of this notification,- (i) “residing” means,- (a) in the case of an individual, place of residence, unless otherwise provided in this notification; (b) in the case of an Hindu undivided family, place of residence of the Karta; and (c) in the case of a firm or an association of persons or a body of individuals or a local authority and all other artificial juridical persons other than companies, the place where the head office is located. (ii) in cases of companies whose names begin with any of the numericals (hereinafter “numeric companies”), the Principal Commissioners of Income-tax or Commissioners of Income-tax who exercise the powers and perform the functions in respect of companies whose names begin with the alphabet which is same as that of the first alphabet of ¹Hkkx IIµ[k.M 3 (ii)º Hkkjr dk jkti=k % vlk/kj.k 163 the name of the numeric companies in words, shall exercise the powers and perform the functions in respect of those numeric companies. (iii) column (2) of the schedule specifies the designation of Income-tax authorities as “Principal Commissioner/ Commissioner of Income-tax”. The designation is to be understood as Principal Commissioner of Income-tax or Commissioner of Income-tax. For example, “Principal Commissioner/ Commissioner of Income-tax, Ahmedabad-1” refers to an income tax authority, which could either be Principal Commissioner of Income-tax, Ahmedabad-1, or Commissioner of Income-tax, Ahmedabad-1. Note: The Income-tax authorities referred to in column (2) of the schedule annexed to this notification shall not exercise powers and perform functions, which have specifically been assigned through separate notification(s), to an Income-tax authority having designation other than those mentioned in column (2) below. 2. This notification shall come into force with effect from 15th day of November, 2014. SCHEDULE-I Sl. No Designation of Income-tax authorities Headquarters Territorial Areas Persons or classes of persons Cases or classes of cases (1) (2) (3) (4) (5) (6) 1 Principal Commissioner/ Commissioner of Income-tax, Ahmedabad-1 Ahmedabad, Gujarat In the State of Gujarat – (a) District of Ahmedabad (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (b) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of companies mentioned in item (a) of column (5) whose names begin with the alphabet “A” or “B” or “C” or “D”; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in items (a) and (c) of this column ; (c) all the cases of persons referred to in (a), (b) and (c) of column (5) who are registered as member with National Stock Exchange, Bombay Stock Exchange, Ahmedabad Stock Exchange, Commodity Exchanges, Over The Counter Exchange of India and any other Exchange dealing with securities and commodities; (d) all cases of persons referred to in (a), (b) and (c) of column (5) being sub-brokers
