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The Central Board of Direct Taxes directs that specified Commissioners of Income-tax exercise powers and perform functions over territorial areas or persons in respect of which specific Transfer Pricing Officers hold jurisdiction. The specified authorities include Commissioners in Delhi, Kolkata, Mumbai, Pune, Ahmedabad, Bangalore, Chennai, and Hyderabad. This notification takes effect on the 15th day of November, 2014.
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NOTIFICATION
New Delhi, the 3rd November, 2014 (Income -tax)
S.O. 2815(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), the Central Board of Direct Taxes hereby directs that,—
"SCHEDULE”
| S. No. | Designation of Income-tax Authorities | Headquarters | Transfer Pricing Officers |
|---|---|---|---|
| (1) | (2) | (3) | (4) |
| 1 | Commissioner of Income-tax (Transfer Pricing)-1, Delhi | Delhi | Additional/Joint Commissioner of Income-tax (Transfer Pricing Officer)-1(1), Delhi Deputy/Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 1(1)(1), Delhi Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer) –1(1)(2), Delhi Additional/Joint Commissioner of Income-tax (Transfer Pricing Officer)-1(2), Delhi Deputy/Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 1(2)(1), Delhi Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer) –1(2)(2), Delhi Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-1(3), Delhi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 1(3)(1), Delhi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 1(3)(2), Delhi |
| 2 | Commissioner of Income-tax (Transfer Pricing)-2, Delhi | Delhi | Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-2(1), Delhi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 2(1)(1), Delhi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 2(1)(2), Delhi Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-2(2), Delhi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 2(2)(1), Delhi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 2(2)(2), Delhi Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-2(3), Delhi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 2(3)(1), Delhi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 2(3)(2), Delhi |
| 3 | Commissioner of Income-tax (Transfer Pricing)-3, Delhi | Delhi | Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-3(1), Delhi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 3(1)(1), Delhi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 3(1)(2), Delhi Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-3(2), Delhi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 3(2)(1), Delhi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 3(2)(2), Delhi Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-3(3), Delhi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 3(3)(1), Delhi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 3(3)(2), Delhi |
| 4 | Commissioner of Income-tax (International Taxation and Transfer Pricing), Kolkata | Kolkata | Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer), Kolkata Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1, Kolkata Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2, Kolkata |
| 5 | Commissioner of Income-tax (Transfer Pricing)-1, Mumbai | Mumbai | Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)- 1(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(1)(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(1)(2), Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)- 1(2), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(2)(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(2)(2), Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)- 1(3), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(3)(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(3)(2), Mumbai |
| 6 | Commissioner of Income-tax (Transfer Pricing)-2, Mumbai | Mumbai | Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)- 2(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(1)(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(1)(2), Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)- 2(2), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(2)(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(2)(2), Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)- 2(3), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(3)(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(3)(2), Mumbai |
| 7 | Commissioner of Income-tax (Transfer Pricing)-3, Mumbai | Mumbai | Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)- 3(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(1)(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(1)(2), Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)- 3(2), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(2)(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(2)(2), Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)- 3(3), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(3)(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(3)(2), Mumbai |
| 8 | Commissioner of Income-tax (Transfer Pricing)-4, Mumbai | Mumbai | Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)- 4(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-4(1)(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-4(1)(2), Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)- 4(2), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-4(2)(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-4(2)(2), Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)- 4(3), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-4(3)(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-4(3)(2), Mumbai |
| 9 | Commissioner of Income-tax (International Taxation and Transfer Pricing), Pune | Pune | Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-1, Pune Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(1), Pune Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(2), Pune Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-2, Pune Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(1), Pune Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(2), Pune |
| 10 | Commissioner of Income-tax (International Taxation and Transfer Pricing), Ahmedabad | Ahmedabad | Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer), Ahmedabad Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1, Ahmedabad Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2, Ahmedabad |
| 11 | Commissioner of Income-tax (Transfer Pricing)-1, Bangalore | Bangalore | Additional/ Joint Commissioner of Income-tax(Transfer Pricing Officer)-1(1), Bangalore Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(1)(1), Bangalore Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(1)(2), Bangalore Additional/ Joint Commissioner of Income-tax(Transfer Pricing Officer)-1(2), Bangalore Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(2)(1), Bangalore Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(2)(2), Bangalore Additional/ Joint Commissioner of Income-tax(Transfer Pricing Officer)-1(3), Bangalore Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(3)(1), Bangalore Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(3)(2), Bangalore |
| 12 | Commissioner of Income-tax (Transfer Pricing)-2, Bangalore | Bangalore | Additional/ Joint Commissioner of Income-tax(Transfer Pricing Officer)-2(1), Bangalore Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(1)(1), Bangalore Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(1)(2), Bangalore Additional/ Joint Commissioner of Income-tax(Transfer Pricing Officer)-2 (2), Bangalore Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(2)(1), Bangalore Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(2)(2), Bangalore Additional/ Joint Commissioner of Income-tax(Transfer Pricing Officer)-2(3), Kochi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(3)(1), Kochi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(3)(2), Kochi |
| 13 | Commissioner of Income-tax (Transfer Pricing), Chennai | Chennai | Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-1, Chennai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(1), Chennai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(2), Chennai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-2, Chennai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(1), Chennai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(1), Chennai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-3, Chennai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(1), Chennai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(2),Chennai |
| 14 | Commissioner of Income-tax (International Taxation and Transfer Pricing), Hyderabad | Hyderabad | Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer), Hyderabad Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1, Hyderabad Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2, Hyderabad Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3, Hyderabad |