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NOTIFICATION
New Delhi, the 3rd November, 2014
(Income-Tax)
S.O. 2816(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.994(E), dated the 9th September, 2004, published in the Gazette of
India, Extraordinary, Part II, section 3, Sub Section (ii), dated the 9th September, 2004, except as respects
things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby directs
that the Transfer Pricing Officers mentioned in column (2) having their headquarters mentioned in column (3)
shall exercise such powers and perform such function of Transfer Pricing Officers as mentioned in section
92CA for the purpose of sections 92C and 92D of the Act, in respect of such territorial areas specified in the
corresponding entries in column (4) or of such persons or classes of persons mentioned in column (5) of the
schedule before :—
"SCHEDULE”
Sl.
No.
Designation of
Income-tax
Headquarters
Territorial area
Persons or Class of persons
¹Hkkx IIµ[k.M 3 (ii)º
Hkkjr dk jkti=k % vlk/kj.k
57
Authorities
(1)
(2)
(3)
(4)
(5)
1 Additional/
Joint
Commissioner
of
Income-tax
(Transfer
Pricing
Officer)-1(1), Delhi
Delhi
Areas lying within the territorial
limits of National Capital Territory
of Delhi
Persons or class of persons who are
assessed or assessable within the
jurisdiction of Assessing Officers
having their office in the territorial
area indicated in column (4) and
having their names beginning with
any of the alphabets 'A' or ‘B’ or ‘C’
or ‘D’ or ‘E’ or 'F'.
Areas lying within the territorial
limits
of
States
of
Haryana,
Punjab, Himachal Pradesh, Jammu
and Kashmir and Union Territory
of Chandigarh.
Persons or class of persons who are
assessed or assessable within the
jurisdiction of Assessing Officers
having their office in the territorial area
indicated in column (4)
2 Deputy/
Assistant
Commissioner
of
Income-tax
(Transfer
Pricing
Officer) - 1(1)(1),
Delhi
Delhi
Areas lying within the territorial
limits of National Capital Territory
of Delhi
Persons or class of persons who are
assessed or assessable within the
jurisdiction of Assessing Officers
having their office in the territorial
area indicated in column (4) and
having their names beginning with
any of the alphabets 'A' or ‘B’ or ‘C’
or ‘D’ or ‘E’ or 'F'.
Areas lying within the territorial
limits
of
States
of
Haryana,
Punjab, Himachal Pradesh, Jammu
and Kashmir and Union Territory
of Chandigarh.
Persons or class of persons who are
assessed or assessable within the
jurisdiction of Assessing Officers
having their office in the territorial area
indicated in column (4)
3
Deputy Commissioner
or
Assistant
Commissioner
of
Income-tax (Transfer
Pricing
Officer)
–
1(1)(2), Delhi
Delhi
Areas lying within the territorial
limits of National Capital Territory
of Delhi
Persons or class of persons who are
assessed or assessable within the
jurisdiction of Assessing Officers
having their office in the territorial
area indicated in column (4) and
having their names beginning with
any of the alphabets 'A' or ‘B’ or ‘C’
or ‘D’ or ‘E’ or 'F'.
Areas lying within the territorial
limits
of
States
of
Haryana,
Punjab, Himachal Pradesh, Jammu
and Kashmir and Union Territory
of Chandigarh.
Persons or class of persons who are
assessed or assessable within the
jurisdiction of Assessing Officers
having their office in the territorial
area indicated in column (4)
4
Additional/
Joint
Commissioner
of
Income-tax (Transfer
Pricing
Officer)-1(2),
Delhi
Delhi
Areas lying within the territorial
limits of National Capital Territory
of Delhi
Persons or class of persons who are
assessed or assessable within the
jurisdiction of Assessing Officers
having their office in the territorial
area indicated in column (4) and
having their names beginning with
any of the alphabets 'A' or ‘B’ or ‘C’
or ‘D’ or ‘E’ or 'F'.
Areas lying within the territorial
limits
of
States
of
Haryana,
Punjab, Himachal Pradesh, Jammu
and Kashmir and Union Territory
of Chandigarh.
Persons or class of persons who are
assessed or assessable within the
jurisdiction of Assessing Officers
having their office in the territorial
area indicated in column (4)
5
Deputy/
Assistant
Commissioner
of
Income-tax (Transfer
Pricing
Officer)
-
Delhi
Areas lying within the territorial
limits of National Capital Territory
of Delhi
Persons or class of persons who are
assessed or assessable within the
jurisdiction of Assessing Officers
having their office in the territorial
58
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(ii)]
1(2)(1), Delhi
area indicated in column (4) and
having their names beginning with
any of the alphabets 'A' or ‘B’ or ‘C’
or ‘D’ or ‘E’ or 'F'.
Areas lying within the territorial
limits
of
States
of
Haryana,
Punjab, Himachal Pradesh, Jammu
and Kashmir and Union Territory
of Chandigarh.
Persons or class of persons who are
assessed or assessable within the
jurisdiction of Assessing Officers
having their office in the territorial
area indicated in column (4)
6
Deputy Commissioner
or
Assistant
Commissioner
of
Income-tax (Transfer
Pricing
Officer)
–
1(2)(2), Delhi
Delhi
Areas lying within the territorial
limits of National Capital Territory
of Delhi
Persons or class of persons who are
assessed or assessable within the
jurisdiction of Assessing Officers
having their office in the territorial
area indicated in column (4) and
having their names beginning with
any of the alphabets 'A' or ‘B’ or ‘C’
or ‘D’ or ‘E’ or 'F'.
Areas lying within the territorial
limits
of
States
of
Haryana,
Punjab, Himachal Pradesh, Jammu
and Kashmir and Union Territory
of Chandigarh.
Persons or class of persons who are
assessed or assessable within the
jurisdiction of Assessing Officers
having their office in the territorial
area indicated in column (4)
7
Additional/
Joint
Commissioner
of
Income-tax (Transfer
Pricing
Officer)-1(3),
Delhi
Delhi
Areas lying within the territorial
limits of National Capital Territory
of Delhi
Persons or class of persons who are
assessed or assessable within the
jurisdiction of Assessing Officers
having their office in the territorial
area indicated in column (4) and
having their names beginning with
any of the alphabets 'A' or ‘B’ or ‘C’
or ‘D’ or ‘E’ or 'F'.
Areas lying within the territorial
limits
of
States
of
Haryana,
Punjab, Himachal Pradesh, Jammu
and Kashmir and Union Territory
of Chandigarh.
Persons or class of persons who are
assessed or assessable within the
jurisdiction of Assessing Officers
having their office in the territorial
area indicated in column (4)
8
Deputy/
Assistant
Commissioner
of
Income-tax (Transfer
Pricing
Officer)
-
1(3)(1), Delhi
Delhi
Areas lying within the territorial
limits of National Capital Territory
of Delhi
Persons or class of persons who are
assessed or assessable within the
jurisdiction of Assessing Officers
having their office in the territorial
area indicated in column (4) and
having their names beginning with
any of the alphabets 'A' or ‘B’ or ‘C’
or ‘D’ or ‘E’ or 'F'.
Areas lying within the territorial
limits
of
States
of
Haryana,
Punjab, Himachal Pradesh, Jammu
and Kashmir and Union Territory
of Chandigarh.
Persons or class of persons who are
assessed or assessable within the
jurisdiction of Assessing Officers
having their office in the territorial
area indicated in column (4)
9
Deputy/
Assistant
Commissioner
of
Income-tax (Transfer
Pricing
Officer)
-
1(3)(2), Delhi
Delhi
Areas lying within the territorial
limits of National Capital Territory
of Delhi
Persons or class of persons who are
assessed or assessable within the
jurisdiction of Assessing Officers
having their office in the territorial
area indicated in column (4) and
having their names beginning with
any of the alphabets 'A' or ‘B’ or ‘C’
or ‘D’ or ‘E’ or 'F'.
Areas lying within the territorial
limits
of
States
of
Haryana,
Persons or class of persons who are
assessed or assessable within the
