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The Central Board of Direct Taxes directs that the Transfer Pricing Officers exercise powers and perform functions under section 92CA for the purpose of sections 92C and 92D of the Act in respect of specified territorial areas and classes of persons. This notification replaces number S.O. 994(E), dated the 9th September, 2004, except for things done or omitted before the supersession. The notification comes into force with effect from the 15th day of November, 2014.
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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 Authorities | Headquarters | Territorial area | Persons or Class of persons |
|---|---|---|---|---|
| (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) - 1(2)(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) | |||
| 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, 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) | |||
| 10 | Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-2(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 'G' or ‘H’ or ‘I’ or ‘J’ or ‘K’ or ‘L’ or ‘M’ or 'N'. |
| Areas lying within the territorial limits of state of Rajasthan. | 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) | |||
| 11 | Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 2(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 'G' or ‘H’ or ‘I’ or ‘J’ or ‘K’ or ‘L’ or ‘M’ or 'N'. |
| Areas lying within the territorial limits of state of Rajasthan. | 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) | |||
| 12 | Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 2(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 'G' or ‘H’ or ‘I’ or ‘J’ or ‘K’ or ‘L’ or ‘M’ or 'N'. |
| Areas lying within the territorial limits of state of Rajasthan. | 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) | |||
| 13 | Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-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 'G' or ‘H’ or ‘I’ or ‘J’ or ‘K’ or ‘L’ or ‘M’ or 'N'. |
| Areas lying within the territorial limits of state of Rajasthan. | 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) | |||
| 14 | Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 2(2)(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 'G' or ‘H’ or ‘I’ or ‘J’ or ‘K’ or ‘L’ or ‘M’ or 'N'. |
| Areas lying within the territorial limits of state of Rajasthan. | 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) | |||
| 15 | Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 2(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 'G' or ‘H’ or ‘I’ or ‘J’ or ‘K’ or ‘L’ or ‘M’ or 'N'. |
| Areas lying within the territorial limits of state of Rajasthan. | 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) | |||
| 16 | Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-2(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 'G' or ‘H’ or ‘I’ or ‘J’ or ‘K’ or ‘L’ or ‘M’ or 'N'. |
| Areas lying within the territorial limits of state of Rajasthan. | 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) | |||
| 17 | Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 2(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 'G' or ‘H’ or ‘I’ or ‘J’ or ‘K’ or ‘L’ or ‘M’ or 'N'. |
| Areas lying within the territorial limits of state of Rajasthan. | 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) | |||
| 18 | Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 2(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 'G' or ‘H’ or ‘I’ or ‘J’ or ‘K’ or ‘L’ or ‘M’ or 'N'. |
| Areas lying within the territorial limits of state of Rajasthan. | 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) | |||
| 19 | Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-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 numerals, special character/ symbol and with any of the alphabets 'O' or ‘P’ or ‘Q’ or ‘R’ or ‘S’ or ‘T’ or ‘U’ or ‘V’ or ‘W’ or ‘X’ or ‘Y’ or 'Z'. |
| Areas lying within the territorial limits of state of Uttar Pradesh and Uttarakhand. | 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) | |||
| 20 | Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 3(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 numerals, special character/ symbol and with any of the alphabets 'O' or ‘P’ or ‘Q’ or ‘R’ or ‘S’ or ‘T’ or ‘U’ or ‘V’ or ‘W’ or ‘X’ or ‘Y’ or 'Z'. |
| Areas lying within the territorial limits of state of Uttar Pradesh and Uttarakhand. | 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) | |||
| 21 | Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 3(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 numerals, special character/ symbol and with any of the alphabets 'O' or ‘P’ or ‘Q’ or ‘R’ or ‘S’ or ‘T’ or ‘U’ or ‘V’ or ‘W’ or ‘X’ or ‘Y’ or 'Z'. |
| Areas lying within the territorial limits of state of Uttar Pradesh and Uttarakhand. | 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) | |||
| 22 | Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-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 numerals, special character/ symbol and with any of the alphabets 'O' or ‘P’ or ‘Q’ or ‘R’ or ‘S’ or ‘T’ or ‘U’ or ‘V’ or ‘W’ or ‘X’ or ‘Y’ or 'Z'. |
