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The Central Board of Direct Taxes directs specific income-tax authorities to exercise powers and perform functions over designated territorial areas, persons, incomes, or cases. This notification supersedes notification number S.O. 888(E) dated the 17th September, 2001. The affected authorities include the Principal Chief Commissioner of Income Tax (International Taxation), Chief Commissioner of Income Tax (International Taxation) (West Zone), and Chief Commissioner of Income Tax (International Taxation) (South Zone). The changes take effect on the 15th day of November, 2014.
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NOTIFICATION
New Delhi, the 22nd October, 2014
(Income-tax)
S.O. 2756(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 notification of the Government of India, Central Board of Direct Taxes, number S.O. 888(E), dated the 17th September, 2001, published in the Gazette of India, Extraordinary, Part II,
Section 3, sub-section (ii), except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby directs that the Income-tax authorities specified in column (2) of the Schedule below, having headquarters at the places specified in the corresponding entries in column (3) of the said Schedule, shall exercise the powers and perform the functions in respect of such territorial areas or of such persons or classes of persons or such incomes or classes of incomes or of such cases or classes of cases in respect of which the Income-tax authorities specified in the corresponding entries in column (4) of the said Schedule having jurisdiction vested in them.
SCHEDULE
| Serial No. | Designation of the Income-tax Authorities | Headquarters | Jurisdiction |
|---|---|---|---|
| (1) | (2) | (3) | (4) |
| 1. | Principal Chief Commissioner of Income Tax (International Taxation) | Delhi | (i) Chief Commissioner of Income Tax (International Taxation),(West Zone), Mumbai (ii) Chief Commissioner of Income Tax (International Taxation),(South Zone), Bangalore (iii) Commissioner of Income Tax (International Taxation)-1, Delhi (iv) Commissioner of Income Tax (International Taxation)-2, Delhi (v) Commissioner of Income Tax (International Taxation)-3, Delhi (vi) Commissioner of Income Tax (Transfer Pricing)-1, Delhi (vii) Commissioner of Income Tax (Transfer Pricing)-2, Delhi (viii) Commissioner of Income Tax (Transfer Pricing)-3, Delhi (ix)Commissioner of Income Tax (International Taxation and Transfer Pricing), Kolkata |
| 2. | Chief Commissioner of Income Tax (International Taxation),(West Zone), Mumbai | Mumbai | (i) Commissioner of Income Tax (International Taxation)-1, Mumbai (ii) Commissioner of Income Tax (International Taxation)-2, Mumbai (iii) Commissioner of Income Tax (International Taxation)-3, Mumbai (iv) Commissioner of Income Tax (International Taxation)-4, Mumbai (v) Commissioner of Income Tax (Transfer Pricing)-1, Mumbai (vi) Commissioner of Income Tax (Transfer Pricing)-2, Mumbai (vii) Commissioner of Income Tax (Transfer Pricing)-3, Mumbai (viii) Commissioner of Income Tax (Transfer Pricing)-4, Mumbai (ix) Commissioner of Income Tax (International Taxation and Transfer Pricing), Ahmedabad (x) Commissioner of Income Tax (International Taxation and Transfer Pricing), Pune |
| 3. | Chief Commissioner of Income Tax (International Taxation),(South Zone), Bangalore | Bangalore | (i) Commissioner of Income Tax (International Taxation), Bangalore (ii) Commissioner of Income Tax (International Taxation), Chennai (iii) Commissioner of Income Tax (Transfer Pricing)-1, Bangalore (iv) Commissioner of Income Tax (Transfer Pricing)-2, Bangalore (v) Commissioner of Income Tax (Transfer Pricing), Chennai (vi) Commissioner of Income Tax (International Taxation and Transfer Pricing), Hyderabad |
This notification shall come into force with effect from 15th day of November, 2014.
[Notification No. 54/2014/F. No. 187/ 35 /2014 (ITA.I)]
DEEPSHIKHA SHARMA, Director
