TMI BlogSection 120(1) and (2) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities Supersession of Notification No. S.O. 881(E), dated 14-9-2001.X X X X Extracts X X X X X X X X Extracts X X X X ..... g their headquarters at the places specified in the corresponding entries in column(3) of the said Schedule, shall exercise such powers and perform such functions 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) authorises the Commissioners of Income tax referred to in this notification, to issue orders in writing empowering the Additional Commissioners of Income tax or Joint Commissioners of Income tax, who are subordinate to them to exercise the powers and perform the functions of Additional Commissioners of Income tax or 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 said Schedule; (c) authorises the Additional Commissioners of Income tax or Joint Commissioners of Income tax referred to in clause (b) of this notification, to issue orders in writing for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of business in the area mentioned in column (4); (e) any other person responsible for deducting tax at source under Chapter XVII or Chapter XVII-B of the Income tax Act, 1961 within the territorial area mentioned in column(4) 2. For the territorial area mentioned at (ii) in column(4) (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 which (i) is received or deemed to be received in India; (ii) accrues or arises or deemed to accrue or arise in India in the areas mentioned in column(4) (b) persons 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 other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column(4), (d) persons being comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4), (c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column(4), (d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (e) any other person responsible for deducting tax at source under Chapter XVII or Chapter XVII-B of the Income tax Act, 1961 within the territorial area mentioned in column(4) 2. For the territorial area mentioned at (ii) in column(4) (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 which (i) is received or deemed to be received in India; (ii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 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 which (i) is received or deemed to be received in India; (ii) accrues or arises or deemed to accrue or arise in India in the areas mentioned in column(4) (b) persons 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 other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column(4), (d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (e) any other person responsible for deducting tax at source under Chapter XVII or Chapter XVII-B of the Income tax Act, 1961 within the territorial area mentioned in column(4) 2. For the territorial area mentioned at (ii) in column(4) (a) persons being n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the territorial area mentioned in column(4) (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 which (i) is received or deemed to be received in India; (ii) accrues or arises or deemed to accrue or arise in India in the areas mentioned in column (4) (b) persons 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 other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column(4), (d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (e) any other person responsible for deducting tax at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (e) any other person responsible for deducting tax at source under Chapter XVII or Chapter XVII-B of the Income tax Act, 1961 within the territorial area mentioned in column(4) (a) All functions and powers including functions and powers relating to Tax Deduction at source under sections 194E , 194LB , sub-section (2) of section 194LBA , sections 194LC , 194LD , 195 , 196A , 196B , 196C , 196D and 197 of the Income tax Act, 1961 in respect of persons mentioned at items 1(a) and 2(a) of column (5). (b) All functions and powers relating to Tax Deduction at source under sections 194E , 194LB , sub-section (2) of section 194LBA , sections 194LC , 194LD , 195 , 196A , 196B , 196C , 196D and 197 of the Income tax Act, 1961 on payments made to nonresidents and foreign companies in respect of persons mentioned at items 1(b), 1(c), 1(d), 1(e), 2(b), 2(c), 2(d) and 2(e), of column (5). 6 Commissioner of Income-tax (International Taxation)-2, Mumbai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of persons mentioned at items 1(b),1(c),1(d),1(e), 2(b), 2(c), 2{d) and 2(e), of column (5). 7 Commissioner of Income-tax (International Taxation)-3, Mumbai Mumbai Areas lying within the territorial limits of Municipal Corporation of Greater Mumbai, Navi Mumbai Municipal Corporation and Districts of Thane and Raigarh in the state of Maharashtra. For the territorial area mentioned in column (4), following persons having their names beginning with any of the alphabets 'J' or 'K' or 'L' or 'M' or 'N' or 'O' or 'P' or 'Q'. (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 which (i) is received or deemed to be received in India; (ii) accrues or arises or deemed to accrue or arise in India in the areas mentioned in colum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance Agreement, in the areas mentioned in column(4) or having a Business Connection or having any source of income which (i) is received or deemed to be received in India; (ii) accrues or arises or deemed to accrue or arise in India in the areas mentioned in column (4) (b) persons 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 other than companies deriving income from business of profession and whose principal place of business or profession is within the territorial area mentioned in column (4) (d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (e) any other person responsible for deducting tax at source under Chapter XVII or Chapter XVII-B of the Income Tax Act, 1961 with the territorial area mentioned in column (4). (a) All functions and powers including functions and powers relating to Tax Deduction at source under sections 194E , 194LB , sub-section (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n (2) of section 194 LBA, sections 194LC , 194LD , 195 , 196A , 196B , 196C , 196D and 197 of the Income tax Act, 1961 in respect of persons mentioned at items 1(a) and 2(a) of column (5). (b) All functions and powers relating to Tax Deduction at source under sections 194E , 194LB , sub-section (2) of section 194LBA , sections 194LC , 194LD , 195 , 196A , 196B , 196C , 196D and 197 of the Income tax Act, 1961 on payments made to non-residents and foreign companies in respect of persons mentioned at items 1(b), 1(c), 1(d), 1(e), 2(b), 2(c), 2(d), and 2(e), of column (5). 10 Commissioner of Income-tax (International Taxation and Transfer Pricing)-Pune Pune Areas lying within the territorial limits of State of Maharashtra other than areas lying within the territorial limits of Municipal Corporation of Greater Mumbai, Navi Mumbai Municipal Corporation and Districts of Thane and Raigarh in the state of Maharashtra. For the territorial area mentioned in column(4) (a) persons being non-residents including foreign companies within the meaning of sub section (23A) of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 which (i) is received or deemed to be received in India; (ii) accrues or arises or deemed to accrue or arise in India in the areas mentioned in column(4) (b) persons 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 other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column(4), (d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (e) any other person responsible for deducting tax at source under Chapter XVII or Chapter XVII-B of the Income tax Act, 1961 within the territorial area mentioned in column(4) (a) All functions and powers inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... functions and powers relating to Tax Deduction at source under sections 194E , 194LB , sub-section (2) of section 194LBA , sections 194LC , 194LD , 195 , 196A , 196B , 196C , 196D and 197 of the Income tax Act, 1961 in respect of persons mentioned at items 1(a) and 2(a) of column (5). (b) All functions and powers relating to Tax Deduction at source under sections 194E , 194LB , sub-section (2) of section 194LBA, sections 194LC , 194LD , 195 , 196A , 196B , 196C , 196D and 197 of the Income tax Act, 1961 on payments made to nonresidents and foreign companies in respect of persons mentioned at items 1(b), 1(c), 1(d), 1(e), 2(b), 2(c), 2(d) and 2(e), of column (5). 13 Commissioner of Income-tax (International Taxation and Transfer Pricing)-Hyderabad Hyderabad Areas lying within the territorial limits of states of Andhra Pradesh and Telangana and district of Yanam in the Union territory of Puducherry For the territorial area mentioned in column(4) (a) persons being non-residents including foreign companies within the meaning of sub section (23A) of section 2 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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