notification no. 58 /2014 f. no.187/29/2014 ita.i / so 2815 e section 120 1 and 2 of the income tax act 1961 income tax authorities jurisdiction of transfer pricing officers delhi

ुैैैैं 2 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,— (a) 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 the powers and perform the functions in respect of territorial areas or of such persons or class of persons in respect of which the Additional/Joint Commissioners of Income-tax (Transfer Pricing Officers) and Deputy/Assistant Commissioners of Income-tax (Transfer Pricing Officers) specified in the corresponding column (4) of the said Schedule having jurisdiction vested in them. 32 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] "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 ¹Hkkx IIµ[k.M 3 (ii)º Hkkjr dk jkti=k % vlk/kj.k 33 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 34 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] (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 ¹Hkkx IIµ[k.M 3 (ii)º Hkkjr dk jkti=k % vlk/kj.k 35 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