Section 120(1) and (2) of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities - 263/2001 - S.O. 881 (E) - Income Tax

Superseded vide NOTIFICATION NO. 57/2014 dated the 3rd November, 2014 MINISTRY OF FINANCE (Department of Revenue) CENTRAL BOARD OF DIRECT TAXES NOTIFICATION NO. 263/2001 (INCOME-TAX) New Delhi, the 14th September, 2001 S.O. 881 (E) - In exercise of the powers conferred in sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961) , and in partial supersession of the notification of the Government of India, Central Board of Direct Taxes vide SRC 1214 dated 1.7.1952, 6563 dated 7.1.1986 S.O. 121 dated 18.1.2001 and S.O. 732(E) dated 31.07.2001 , in so far as they relate to the persons or class of persons mentioned in column 5(a) of the Schedule to this notification, corresponding to serial numbers 1 to 5, except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes, hereby authorises - (a) the Directors 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, to exercise such powers and perform such functions of the Commissioner of Income-tax, as specified in column (6) in respect of all cases of persons or classes of persons specified in column (5) in such territorial areas specified in the corresponding entries in column (4) of the said Schedule and in respect of all incomes or classes of income thereof; (b) the Directors of Income-tax referred to in this notification to issue orders in writing empowering the Joint Directors of Income-tax, who are subordinate to them, to exercise the powers and perform the functions of Joint Commissioner of Income-tax in respect of such territorial areas or of such persons or classes of persons or of such incomes or classes of income or of such cases or classes of cases specified in the corresponding entries in column (4) of the Schedule; (c) the Joint Directors of Income-tax referred to in clause (b) of this notification, to issue orders in writing for the exercise of the powers and performance of the functions, by the Assessing Officers, who are subordinate to them, in respect of such specified area or persons or classes of persons or incomes or classes of income or cases or classes of cases, in respect of which such Joint Directors of Income-tax are authorised under clause (b) of this notification. 2. This notification shall come into force with effect from the date of publication in the Official Gazette. [F. No 187/5/2001 ITA-I] PROMILA BHARDWAJ, Secy. Central Board of Direct Taxes. SCHEDULE S. No. Designation of the Income-tax authorities Head quarter Territorial area Persons or class of persons Powers and functions (1) (2) (3) (4) (6) 1. Director of Income-tax (International Taxation), Delhi New Delhi Area within the limits of National Capital Region. (a) Persons being non-residents including foreign companies within the meaning of sub-section (23A) of section 2 of the Income-tax Act, 1961 and having a Permanent Establishment in terms of the applicable Double Tax Avoidance Agreement, in the areas mentioned in column (4), or having a 'Business Connection' or having any source of income accruing or arising or deemed to be accruing or arising in the areas mentioned in column (4); (a) All functions and powers including functions and powers relating to Tax Deduction at Source under sections 195 and 197 of the Income-tax Act, 1961 in respect of persons mentioned at item (a) of column (5); (b) persons being other than companies deriving income from sources other than income from business or professions and residing within the territorial area mentioned in column (4); (c) persons being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (d) persons being companies registered under the Companies Act, 1956 , and having registered office in the area mentioned in column (4). (b) all functions and powers relating to Tax Deduction at Source under sections 195 and 197 of the Income-tax Act, 1961 on payments made to non-residents and foreign companies, in respect of persons mentioned at item (b), (c) and (d) of column (5). 2 Director of Income-tax (International Taxation), Mumbai Mumbai, Maharashtra Area within the limits of,- (a) Mumbai Municipal Corporation, and (b) Navi Mumbai Municipal Corporation within the Thane district of Maharashtra (a) Persons being non-residents including foreign companies within the meaning of sub-section (23A) of section 2 of the Income-tax Act, 1961 and having a 'Permanent Establishment' in terms of the applicable in Double Tax Avoidance Agreement, in the areas mentioned in column (4), or having a 'Business Connection' or having any source of income accruing or arising or deemed to be accruing or arising in the areas mentioned in column (4); (a) All functions and powers including functions and powers relating to Tax Deduction at Source under sections 195 and 197 of the Income-tax Act, 1961 in respect of persons mentioned at item (a) of column (5); (b) persons being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (c) persons being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (d) persons being companies registered under the Companies. Act, 1956, and having registered office in the area mentioned in column (4). (b) all functions and powers relating to Tax Deduction at Source under sections 195 and 197 of the Income-tax Act, 1961 on payments made to non-residents and foreign companies, in respect of persons mentioned at item (b), (c) and (d) of column (5). 3. Director of Income-tax (International Taxation), Chennai Chennai, Tamil Nadu Area within the limits of,- Chennai Municipal Corporation within the State of Tamil Nadu. (a) Persons being non-residents including foreign companies within the meaning of sub-section (23A) of section 2 of the Income-tax, Act, 1961 and having a 'Permanent Establishment' in terms of the applicable Double Tax Avoidance Agreement, in the areas mentioned in column- (4), or having a 'Business Connection' or having any source of income accruing or arising or deemed to be accruing or arising in the areas mentioned in column (4); (a) All functions and powers including functions and powers relating to Tax Deduction at Source under sections 195 and 197 of the Income-tax Act, 1961 in respect of persons mentioned at item (a) of column (5); (b) persons being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (c) persons being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (d) persons being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). (b) all functions and powers relating to Tax Deduction at Source under sections 195 and 197 of the Income-tax Act, 1961 on payments made to non-residents and foreign companies, in respect of persons mentioned at item (b), (c) and (d) of column (5). 4. Director of Income-tax (International Taxation) Kolkata Kolkata West Bengal Area within the limits of,- Districts of Kolkata, Howrah, North 24 Perganas, and South 24 Perganas within the State of West Bengal (a) Persons being non-residents including foreign companies within the meaning of sub-section (23 A) of section 2 of the Income-tax, Act, 1961 and having a 'Permanent Establishment' in terms of the applicable Double Tax Avoidance Agreement, in the areas mentioned in column (4), or having a Business Connection or having any source of income accruing or arising or deemed to be accruing or arising in the areas mentioned in column (4); (a) All functions and powers including functions and powers relating to Tax Deduction at Source under sections 195 and 197 of the Income-tax Act, 1961 in respect of persons mentioned at item (a) of column (5); (b) persons being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (c) persons being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (d) persons being companies registered under the Companies Act, 1956 , and having registered office in the area mentioned in column (4). (b) All functions and powers relating to Tax Deduction at Source under sections 195 and 197 of the Income-tax Act, 1961 on payments made to non-residents and foreign companies, in respect of persons mentioned at item (b), (c) and (d) of column (5). 5. Commissioner of Income-tax (International Taxation), Banglaore Bangalore, Karnataka Area within the limits of,- Districts of Bangalore within the State of Karnataka (a) Person being non-residents including foreign companies within the meaning of sub-section (23A) of section 2 of the Income-tax, Act, 1961 and having a 'Permanent Establishment 1 in terms of the applicable Double Tax Avoidance Agreement, in the areas mentioned in column (4), or having a Business Connection' or having any source of income accruing or arising or deemed to be accruing or arising in the areas mentioned in colulrm (4); (a) All functions and powers including functions and powers relating to Tax Deduction at Source under sections 195 and 197 of the Income-tax Act, 1961 in respect of persons mentioned at item (a) of column (5); (b) persons being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (c) persons being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (d) persons being companies registered under the Companies Act, 1956 , and having registered office in the area mentioned in column (4). (b) All functions and powers relating to Tax Deduction at Source under sections 195 and 197 of the Income-tax Act, 1961 on payments made to non-residents and foreign companies, in respect of persons mentioned at item (b), (c) and (d) of column (5).