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2
NOTIFICATION
New Delhi, Dated the 3rd November, 2014
(Income-tax)
S.O. 2814(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. 881(E), dated the 14th September, 2001 published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 14th September, 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 Commissioners of Income-tax specified in column (2) of the Schedule hereto
annexed having their headquarters at the places specified in the corresponding entries in
column(3) of the said Schedule, shall exercise such powers and perform such functions as
specified in column (6) in respect of all cases of persons or classes of persons specified in
column (5) in such territorial areas specified in the corresponding entries in column (4) of the
said Schedule and in respect of all incomes or classes of income thereof;
(b) authorises the Commissioners of Income tax referred to in this notification, to issue orders in
writing empowering the Additional Commissioners of Income tax or Joint Commissioners of
Income tax, who are subordinate to them to exercise the powers and perform the functions of
Additional Commissioners of Income tax or Joint Commissioner of Income tax, in respect of
such territorial areas or of such persons or classes of persons or of such incomes or classes of
income or of such cases or classes of cases specified in the corresponding entries in column (4)
of the said Schedule;
(c) 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 Officer, who are subordinate to
them, in respect of such specified area or persons or classes of persons or incomes or classes of
income or cases or classes of cases, in respect of which such Additional Commissioners of
Income-tax or Joint Commissioners of Income tax are authorised under clause (b) of this
notification.
SCHEDULE
Sl.
No.
Designation of
Income tax
Authorities
Headquarters
Territorial Area
Persons or class of persons
Powers and functions
(1)
(2)
(3)
(4)
(5)
(6)
1
Commissioner of
Income-tax
(International
Taxation)-1,
Delhi
Delhi
(i) Areas
lying
within
the
territorial limits
of
National
Capital
Territory
of
1. For the territorial area mentioned at
(i) in column (4), following persons
having their names beginning with
any of the alphabets ‘A’ or ‘B’ or ‘C’
or ‘D’ or ‘E’ or ‘F’ or ‘G’ and with
(a) All functions and
powers
including
functions
and
powers
relating to Tax Deduction
at source under sections
194E,
194LB,
sub-
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17
Delhi;
(ii) Areas
lying
within
the
territorial limits
of
State
of
Rajasthan
numerals, special character/ symbol.
(a) persons
being
non-residents
including foreign companies within
the meaning of sub section (23A) of
section 2 of the Income tax Act,
1961 and having a Permanent
Establishment in terms of the
applicable Double Tax Avoidance
Agreement, in the areas mentioned
in column(4) or having a Business
Connection or having any source of
income which (i) is received or
deemed to be received in India; (ii)
accrues or arises or deemed to
accrue or arise in India in the areas
mentioned in 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
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 column(4),
(d)
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 column (4);
(e) any other person responsible for
deducting tax at source under
Chapter XVII or Chapter XVII-B of
the Income tax Act, 1961 within the
territorial
area
mentioned
in
column(4)
2. For the territorial area mentioned at
(ii) in column(4)
(a) persons
being
non-residents
including
foreign
companies
within the meaning of sub-section
(23A) of section 2 of the Income
tax Act, 1961 and having a
Permanent Establishment in terms
of the applicable Double Tax
Avoidance Agreement, in the
areas mentioned in column(4) or
having a Business Connection or
having any source of income
which (i) is received or deemed to
be received in India; (ii) accrues
or arises or deemed to accrue or
arise in India in the areas
mentioned in 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
column (4),
section (2) of section
194LBA,
sections
194LC,
194LD,
195,
196A, 196B, 196C, 196D
and 197 of the Income
tax Act, 1961 in respect
of persons mentioned at
items 1(a) and 2(a) of
column (5).
(b) All functions and
powers relating to Tax
Deduction
at
source
under
sections
194E,
194LB, sub-section (2) of
section
194LBA,
sections 194LC, 194LD,
195, 196A, 196B, 196C,
196D and 197 of the
Income tax Act, 1961 on
payments made to non-
residents
and
foreign
companies in respect of
persons
mentioned
at
items 1(b), 1(c ), 1(d),
1(e), 2(b), 2(c ), 2(d) and
2(e), of column (5).
18
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(ii)]
(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
column(4),
(d) 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 column (4);
(e) any other person responsible for
deducting
tax
at
source
under
Chapter XVII or Chapter XVII-B of
the Income tax Act, 1961 within the
territorial
area
mentioned
in
column(4)
2
Commissioner of
Income-tax
(International
Taxation)-2,
Delhi
Delhi
(i)
Areas
lying within the
territorial
limits
of
National
Capital Territory
of Delhi;
(ii)
Areas
lying within the
territorial
limits
of
States
of
Haryana, Punjab,
Himachal
Pradesh,
Jammu
and Kashmir and
Union
Territory
of Chandigarh.
1. For the territorial area mentioned at
(i) in column (4), following persons
having their names beginning with
any of the alphabets ‘H’ or ‘I’ or ‘J’
or ‘K’ or ‘L’ or ‘M’ or ‘N’ or ‘O’ or
‘P’.
(a)
persons being non-residents
including foreign companies within
the meaning of sub section (23A) of
section 2 of the Income tax Act, 1961
and
having
a
Permanent
Establishment
in
terms
of
the
applicable Double Tax Avoidance
Agreement, in the areas mentioned in
column(4) or having a Business
Connection or having any source of
income which (i) is received or
deemed to be received in India; (ii)
accrues or arises or deemed to accrue
or arise in India in the areas
mentioned in 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 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
column(4),
(d) 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 column (4);
(e) any other person responsible for
deducting
tax
at
source
under
Chapter XVII or Chapter XVII-B of
the Income tax Act, 1961 within the
territorial
area
mentioned
in
column(4)
2. For the territorial area mentioned at
(ii) in column(4)
(a) All functions and
powers
including
functions
and
powers
relating to Tax Deduction
at source under sections
194E,
194LB,
sub-
section (2) of section
194LBA,
sections
194LC,
194LD,
195,
196A, 196B, 196C, 196D
and 197 of the Income
tax Act, 1961 in respect
of persons mentioned at
items 1(a) and 2(a) of
column (5).
