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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 30th October, 2014
(INCOME-TAX)
S.O. 2793(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 the notification of the Government of India, Central Board of Direct
Taxes number S.O. 1386(E), dated the 10th August, 2007 and in partial suppression of the notification number S.O. 2752
dated 22nd October, 2014 published in the Gazette of India, Part-II, sub-section (ii), in so far as it relates to the persons or
classes of persons mentioned in column (5) of the Schedule of this notification, except as respects things done or omitted
to be done before such supersession, the Central Board of Direct Taxes, hereby,-
(a)
directs that the Commissioners of Income-tax specified in column (2) of the Schedule annexed hereto, having
their headquarters at the places specified in the corresponding entry in column (3) of the said Schedule, shall exercise the
powers and perform the functions specified in column (6) of the said schedule, in respect of all cases of 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), in the territorial areas mentioned in column (4) of the said Schedule;
(b)
authorises the Commissioners of Income-tax referred to in this notification to issue orders in writing for the
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 persons or classes of persons specified in
the corresponding entry in column (5) of the said Schedule; and
(c)
further authorises the Additional Commissioners of Income-tax or Joint Commissioners of Income-tax referred
to in clause (b) of this notification, to issue orders in writing for the exercise of the powers and performance of the
functions, by the Assessing Officers, who are subordinate to them, in respect of such persons or classes of persons
specified in the corresponding entries in column (5) of the said schedule, in respect of which such Additional
Commissioners of Income-tax or Joint Commissioners of Income-tax are authorised by the Commissioners of Income-
tax under clause (b) of this notification.
2. For the purposes of this notification, “located” means,-
(a) in the case of persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956,
its registered office or the place of business or any office or branch or division or unit;
(b) in the case of persons other than companies deriving income from business or profession, the principal place of such
business or profession or the place of business or any office or branch or division or unit;
(c) in case of persons other than companies, deriving income from sources other than business or profession, being-
(i) an individual, the place of residence, unless otherwise provided in this notification;
(ii) an Hindu undivided family, the place of residence of the Karta;
(iii) 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 of office;
(d) in the case of any other person, the office of the person responsible for deducting or collecting tax at source.
3. Note :
(a) ‘Alphabet’ mentioned in serial numbers.11, 12, 22 and 23 of the Schedule means the alphabet, with which the first
name of the person begins. The prefix titles such as Shri, Smt., M/s etc. shall be ignored for this purpose. Further in
the case of offices of Government, Ministries, Departments, Organisations, Local bodies, Institutions, the ‘Alphabet’
would mean the alphabet with which the name of such Ministries, Departments, Organisations, Local bodies,
Institutions, as the case may be, begins. For example, in case of Drawing and Disbursement Officers in the Ministry
of External Affairs, the ‘Alphabet’ shall be ‘E’.
12
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(ii)]
4. This notification shall come into force with effect from 15th day of November, 2014.
SCHEDULE
1
Commissioner
of Income-tax
(TDS),
Ahmedabad
Ahmedabad,
Gujarat
(a) In the State of
Gujarat -
Districts of
Ahmedabad,
Aravali,
Banaskantha,
Botandm
Gandhinagar,
Mehsana, Patan,
Sabarkanta,
Surendranagar,
Rajkot, Kutchh,
Junagadh,
Amreli,
Porbander,
Jamnagar,
Devbhoomi
Dwarka,
Gir
Somnath, Morbi;
(b) District of Diu in
the Union terri-
tory of Daman
and Diu
Any person responsible
for
deducting
or
collecting tax at source
for the purposes of
Chapter XVII B or
XVIIBB located in the
territorial
area
mentioned in column
(4)
All
powers
and
functions
relating to deduction of tax or
collection of tax under Chapter
XVII of the Income-tax Act,
1961, including related powers
and functions under Chapter
XIII, XXI, XXII and XXIII of
the said Act, in respect of
persons mentioned in column
(5), other than sections 194E,
194LB, sub-section (2) of
section
194LBA,
sections
194LC, 194LD, 195, 196A,
196B, 196C, 196D and 197 of
the said Act, in so far as
assigned to Commissioner of
Income-tax
(International
Taxation and Transfer Pricing),
Ahmedabad.
2
Commissioner
of Income-tax
(TDS),
Vadodara
Vadodara,
Gujarat
(a) In the State of
Gujarat -
Districts of
Vadodara,
Chotaudepur,
Kheda, Anand,
Panchmahal,
Dahod, Bharuch,
Narmada,
Mahisagar, Surat,
Tapi, Navsari,
Valsad, The
Dangs;
(b) District of
Daman in the
Union territory of
Daman and Diu;
(c) Union territory
of Dadra and
Nagar Haveli.
Any person responsible
for
deducting
or
collecting tax at source
for the purposes of
Chapter XVII B or
XVIIBB located in the
territorial
area
mentioned in column
(4)
All
powers
and
functions
relating to deduction of tax or
collection of tax under Chapter
XVII of the Income-tax Act,
1961, including related powers
and functions under Chapter
XIII, XXI, XXII and XXIII of
the said Act, in respect of
persons mentioned in column
(5), other than sections 194E,
194LB, sub-section (2) of
section
194LBA,
sections
194LC, 194LD, 195, 196A,
196B, 196C, 196D and 197 of
the said Act, in so far as
assigned to Commissioner of
Income-tax
(International
Taxation and Transfer Pricing),
Ahmedabad.
3
Commissioner
of Income-tax
(TDS),
Bangalore
Bangalore,
Karnataka
In the State of
Karnataka -
Bangalore Urban,
Bangalore Rural,
Kolar,
Chikkaballapur,
Ramanagaram,
Mysore, Mandya,
Hassan, Tumkur,
Chikkmagalur,
Chamarajanagar,
Kodagu.
Any person responsible
for deducting or
collecting tax at source
for the purposes of
Chapter XVII B or
XVIIBB located in the
territorial area
mentioned in column
(4)
All
powers
and
functions
relating to deduction of tax or
collection of tax under Chapter
XVII of the Income-tax Act,
1961, including related powers
and functions under Chapter
XIII, XXI, XXII and XXIII of
the said Act, in respect of
persons mentioned in column
(5), other than sections 194E,
194LB, sub-section (2) of
section
194LBA,
sections
194LC, 194LD, 195, 196A,
196B, 196C, 196D and 197 of
the said Act, in so far as
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13
assigned to Commissioner of
Income-tax
(International
Taxation), Bangalore.
4
Commissioner
of Income-tax
(TDS), Panaji
Panaji, Goa
(a) In the States of
Karnataka -
Districts of
Belgaum,
Bijapur,
Bagalkot,
Karwar,
Udupi,
Mangalore,
Bidar,
Gulbarga,
Yadagiri,
Raichur,
Koppal,
Bellary,
Gadag,
Dharwad,
Haveri,
Shimoga,
Davangere
and
Chitradurga;
(b) State of Goa.
Any person responsible
for deducting or
collecting tax at source
for the purposes of
Chapter XVII B or
XVIIBB located in the
territorial area
mentioned in column
(4)
All
powers
and
functions
relating to deduction of tax or
collection of tax under Chapter
XVII of the Income-tax Act,
1961, including related powers
and functions under Chapter
XIII, XXI, XXII and XXIII of
the said Act, in respect of
persons mentioned in column
(5), other than sections 194E,
194LB, sub-section (2) of
section
194LBA,
sections
194LC, 194LD, 195, 196A,
196B, 196C, 196D and 197 of
the said Act, in so far as
assigned to Commissioner of
Income-tax
