Control of income-tax authorities - U/s 118 of the Income-tax Act, 1961 - the Transfer Pricing Officer - hierarchy - 60/2014 - Income Tax

[TO PUBLISHED IS GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION 3, SUB-SECTION (II)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF DIRECT TAXES (INCOME - TAX) NOTIFICATION NO. 60/2014 New Delhi, Dated the 3rd November, 2014 S.O. 2817(E) - In exercise of the powers conferred by section 118 of the Income-tax Act, 1961 (43 of 1961) and in supersession of the notification of the Government of India, the Central Board of Direct Taxes number S.O. 279 (E), dated the 12th March, 2003, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub section (ii), dated the 12th March, 2003 , except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby directs that, - (a) the Transfer Pricing Officer referred to in the explanation to section 92CA of the said Act , as specified in column (6) of the Schedule below shall be subordinate to the Additional/ Joint Commissioner of Income Tax (Transfer Pricing Officer) specified in column (5) of the 1 [ Schedule ] ; (b) the Transfer Pricing Officer referred to in the explanation to section 92CA of the said Act , as specified in column (5) of the Schedule below shall be subordinate to the Commissioner of Income-tax specified in column (4) of the 1 [ Schedule ] . 2 [ (c) the Commissioner of Income-tax as specified in column (4) of the Schedule below shall be subordinate to the Chief Commissioner of Income-tax specified in column (3) of the said Schedule. ] S.No Principal Chief Commissioner of Income Tax Chief Commissioner of Income - tax Commissioner of Income-tax Transfer Pricing Officer (Additional/ Joint Commissioner of Income Tax) Transfer Pricing Officer (Deputy / Assistant Commissioner of Income Tax) (1) (2) (3) (4) (5) (6) 1 Principal Chief Commissioner of Income-tax (International Taxation), Delhi 3 [ Chief Commissioner of Income-tax (International Taxation), Delhi ] Commissioner of Income-tax (Transfer Pricing) - I, Delhi Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-1(1). Delhi (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(1)(I), Delhi (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(1)(2), Delhi Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-1(2). Delhi (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(2)(1), Delhi (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(2)(2), Delhi Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-1(3). Delhi (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(2)(1), Delhi (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(2)(2), Delhi Commissioner of Income-tax (Transfer Pricing)-2, Delhi Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-2(1). Delhi (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(1)(1), Delhi (ii) 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 (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(2)(1), Delhi (ii) 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 (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(3)(1), Delhi (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(3)(2), Delhi Commissioner of Income-tax (Transfer Pricing)-3, Delhi Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-3(1). Delhi (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(1)(1), Delhi (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(1)(2), Delhi Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-3(2). Delhi (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(2)(1), Delhi (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(2)(2), Delhi Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-3(3). Delhi (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(3)(1), Delhi (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(3)(2), Delhi Commissioner of Income-tax (International Taxation and Transfer Pricing), Kolkata Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) - Kolkata Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1, Kolkata (ii)Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2, Kolkata 2 Principal Chief Commissioner of Income-tax (International Taxation), Delhi Chief Commissioner of Income-tax (International Taxation) (West Zone), Mumbai Commissioner of Income-tax (Transfer Pricing), Mumbai-1 Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) - 1 (1), Mumbai (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(1)(1), Mumbai (ii) 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 (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(2)(1), Mumbai (ii) 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 (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(3)(1), Mumbai (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(3)(2), Mumbai Commissioner of Income-tax (Transfer Pricing), Mumbai-2 Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) - 2 (1), Mumbai (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(1)(1), Mumbai (ii) 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 (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(2)(1), Mumbai (ii) 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 (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(3)(1), Mumbai (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(3)(2), Mumbai Commissioner of Income-tax (Transfer Pricing), Mumbai-3 Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) - 3 (1), Mumbai (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(1)(1), Mumbai (ii) 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 i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(2)(1), Mumbai (ii) 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 i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(3)(1), Mumbai (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(3)(2), Mumbai Commissioner of Income-tax (Transfer Pricing), Mumbai-4 Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) - 4 (1), Mumbai (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 4(1)(1), Mumbai (ii) 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 (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 4(2)(1), Mumbai (ii) 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 (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 4(3)(1), Mumbai (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 4(3)(2), Mumbai Commissioner of Income-tax (International Taxation and Transfer Pricing), Pune Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) -1, Pune (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(1), Pune (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(2), Pune Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) -2, Pune (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(1), Pune (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(2), Pune Commissioner of Income-tax (International Taxation and Transfer Pricing), Ahmedabad Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer), Ahmedabad (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1, Ahmedabad (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2, Ahmedabad 3 Principal Chief Commissioner of Income-tax (International Taxation), Delhi Chief Commissioner of Income-tax (International Taxation) (South Zone), Bangalore Commissioner of Income-tax (Transfer Pricing)-1, Bangalore Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) - 1(1), Bangalore (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(1)(1), Bangalore (ii) 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 (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(2)(1), Bangalore (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(2)(2) Bangalore Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) - 1(3), Ban galore (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(3)(1), Bangalore (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(3)(2) Bangalore Commissioner of Income-tax (Transfer Pricing)-2, Bangalore Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) - 2(1), Bangalore (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(1)(1), Bangalore (ii) 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 (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(2)(1), Bangalore (ii) 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 (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(3)(1), Bangalore (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(3)(2) Bangalore Commissioner of Income-tax (Transfer Pricing)-2, Chennai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) -1, Chennai (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(1), Chennai (ii)Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(2), Chennai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) -2, Chennai (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(1), Chennai (ii)Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(2), Chennai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) -3, Chennai i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(1), Chennai (ii)Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(2), Chennai Commissioner of Income-tax (International Taxation and Transfer Pricing), Hyderabad Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer), Hyderabad i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1, Hyderabad (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2, Hyderabad (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3, Hyderabad 2. This notification shall com into force with effect from the 15th day of November, 2014. [F.No.187/29/2014 (ITA).I)] Deepshikha Sharma Director ************* NOTES:- 1. Substituted vide NOTIFICATION NO. 82/2022 dated 08-07-2022 before it was read as, Table 2. Substituted vide NOTIFICATION NO. 82/2022 dated 08-07-2022 before it was read as, (c) the Commissioner of Income-tax as specified in column (4) of the table below shall be subordinate to the Principal Chief Commissioner/ the Chief Commissioner of Income-tax specified in column (1) or (2) of the said Schedule. 3. Inserted vide NOTIFICATION NO. 82/2022 dated 08-07-2022