TMI BlogU/s 120 of the Income Tax Act 1961 - Direction made by CBDT to income-tax authority to exercise the powers and perform functions as specified.X X X X Extracts X X X X X X X X Extracts X X X X ..... Board of Direct Taxes, hereby,- (a) directs that the Commissioners of Income-tax specified in column (2) of the Schedule annexed hereto, having their headquarters at the places specified in the corresponding entry in column (3) of the said Schedule, shall exercise the powers and perform the functions specified in column (6) of the said schedule, in respect of all cases of persons or classes of persons being residents or not ordinarily residents in India as per section 6 of the Income-tax Act, 1961 and as specified in the corresponding entries in column (5), in the territorial areas mentioned in column (4) of the said Schedule; (b) authorises the Commissioners of Income-tax referred to in this notification to issue orders in writing for the exercise of the powers and performance of the functions by the Additional Commissioners of Income-tax or Joint Commissioners of Income-tax, who are subordinate to them, in respect of such persons or classes of persons specified in the corresponding entry in column (5) of the said Schedule; and (c) further authorises the Additional Commissioners of Income-tax or Joint Commissioners of Income-tax referred to in clause (b) of this notif ..... 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Headquarters Territorial Area Persons or classes of persons Powers and functions (1) (2) (3) (4) (5) (6) 1 Commissioner of Income-tax (TDS), Ahmedabad Ahmedabad, Gujarat (a)In the State of Gujarat Districts of Ahmedabad, Aravali, Banaskantha, Bhavnagar, Botad, Gandhinagar, Mehsana, Patan, Sabarkanta, Surendranagar, Rajkot, Kutchh, Junagadh, Amreli, Porbander, Jamnagar, Devbhoomi Dwarka, Gir Somnath, Morbi 2 [ Bhavnagar ]; (b) District of Diu in the Union territory of Daman and Diu. 1 [ (a) Any person responsible for deducting or collecting tax at source for the purposes of Chapter XVII B or XVII BB located in the territorial area mentioned in column (4); (b) Any other person located within the territorial area mentioned in column (4) ] All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961 , including related powers and functions under Chapter XIII,XXI,XXII and XXIII of the said Act, in respect of persons me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section (2) of section 194LBA, sections 194LC, 194LD, 195, 196A, 196B, 196C, 196D and 197 of the said Act, in so far as assigned to Commissioner of Income-tax (International Taxation), Bangalore. 4 Commissioner of Income-tax (TDS), Panaji Panaji, Goa (a) In the States of Karnataka - Districts of Belgaum, Bijapur, Bagalkot, Karwar, Udupi, Mangalore, Bidar, Gulbarga, Yadagiri, Raichur, Koppal, Bellary, Gadag, Dharwad, Haveri, Shimoga, Davangere and Chitradurga; (b) State of Goa. 1 [ (a) Any person responsible for deducting or collecting tax at source for the purposes of Chapter XVII B or XVII BB located in the territorial area mentioned in column (4); (b) Any other person located within the territorial area mentioned in column (4) ] All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961 , including related powers and functions under Chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5), other than sections 194E, 194LB, sub-section (2) of section 194LBA, sections 194LC, 194LD, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... source for the purposes of Chapter XVII B or XVII BB located in the territorial area mentioned in column (4); (b) Any other person located within the territorial area mentioned in column (4) ] All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961, including related powers and functions under Chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5), other than sections 194E, 194LB, sub-section (2) of section 194LBA, sections 194LC, 194LD, 195, 196A, 196B, 196C, 196D and 197 of the said Act , in so far as assigned to Commissioner of Income-tax (International Taxation), Delhi-2. 8 Commissioner of Income-tax (TDS), Chandigarh-2 Chandigarh States of Haryana and Himachal Pradesh 1 [ (a) Any person responsible for deducting or collecting tax at source for the purposes of Chapter XVII B or XVII BB located in the territorial area mentioned in column (4); (b) Any other person located within the territorial area mentioned in column (4) ] All powers and functions relating to deduction of tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961 , including related powers and functions under Chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5), other than sections 194E, 194LB, sub-section (2) of section 194LBA, sections 194LC, 194LD, 195, 196A, 196B, 196C, 196D and 197 of the said Act , in so far as assigned to Commissioner of Income-tax (International Taxation) Chennai. 11 Commissioner of Income-tax (TDS), Delhi-1 New Delhi Area within the limits of National Capital territory of Delhi 1 [ (a) Any person responsible for deducting or collecting tax at source for the purposes of Chapter XVII B or XVII BB located in the territorial area mentioned in column (4); (b) Any other person located within the territorial area mentioned in column (4) ] All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961 , including related powers and functions under Chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5), whose name beg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 94LB, sub-section (2) of section 194LBA, sections 194LC, 194LD, 195, 196A, 196B, 196C, 196D and 197 of the said Act , in so far as assigned to Commissioner of Income-tax (International Taxation and Transfer Pricing), Kolkata. 14 Commissioner of Income-tax (TDS), Hyderabad Hyderabad, Telangana. State of Telangana 1 [ (a) Any person responsible for deducting or collecting tax at source for the purposes of Chapter XVII B or XVII BB located in the territorial area mentioned in column (4); (b) Any other person located within the territorial area mentioned in column (4) ] All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961, including related powers and functions under Chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5), other than sections 194E; 194LB, sub-section (2) of section 194LBA, sections 194LC, 194LD, 195, 196A, 196B, 196C, 196D and 197 of the said Act , in so far as assigned to Commissioner of Income-tax (International Taxation and Transfer Pricing), Hyderabad. 15 Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad, Hapur, Bulandshahar and Gautam Buddha Nagar; (b) State of Uttarakhand. 1 [ (a) Any person responsible for deducting or collecting tax at source for the purposes of Chapter XVII B or XVII BB located in the territorial area mentioned in column (4); (b) Any other person located within the territorial area mentioned in column (4) ] All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961 , including related powers and functions under Chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5), other than sections 194E, 194LB, sub-section (2) of section 194LBA, sections 194LC, 194LD, 195, 196A, 196B, 196C, 196D and 197 of the said Act . in so far as assigned to Commissioner of Income-tax (International Taxation), Delhi-3. 18 Commissioner of Income-tax (TDS), Kochi Kochi, Kerala (a) State of Kerala; (b) Union territory of Lakshadweep; (c) Mahe district of the Union territory of Puducherry. 1 [ (a) Any person responsible for deducting or collecting tax at sou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x at source for the purposes of Chapter XVII B or XVII BB located in the territorial area mentioned in column (4); (b) Any other person located within the territorial area mentioned in column (4) ] All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961 , including related powers and functions under Chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5), other than sections 194E, 194LB, sub-section (2) of section 194LBA, sections 194LC, 194LD, 195, 196A, 196B, 196C, 196D and 197 of the said Act , in so far as assigned to Commissioner of Income-tax (International Taxation and Transfer Pricing), Kolkata. 21 Commissioner of Income-tax (TDS), Lucknow Lucknow, Uttar Pradesh (a) In the State of Uttar Pradesh: Districts of Lucknow, Unnao, Barabanki, Faizabad, Sultanpur, Amethi, Pratapgarh, Rae Bareilly, Jaunpur, Basti, Gonda, Bahraich, Balrampur, Shrawasti, Ambedkar Nagar, Siddharth Nagar, SantKabir Nagar, Allahabad, Mirzapur, Fatehpur, Sonebhadra, Kaushambi, Varanasi, Bhadohi (Sant Ravi Das Nagar), Ball ..... 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Mumbai and Navi Mumbai Municipal Corporation 1 [ (a) Any person responsible for deducting or collecting tax at source for the purposes of Chapter XVII B or XVII BB located in the territorial area mentioned in column (4); (b) Any other person located within the territorial area mentioned in column (4) ] All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961 , including related powers and functions under Chapter XIII,XXI,XXII and XXIII of the said Act, in respect of persons mentioned in column 5, whose name begins with the alphabet 'N' or 'O' or 'P' or 'Q' or 'R' or 'S' or 'T' or 'U' or 'V' or 'W' or 'X' or 'Y' or 'Z', other than sections 194E, 194LB, sub-section (2) of section 194LBA, sections 194LC, 194LD, 195, 196A, 196B, 196C, 196D and 197 of the said Act , in so far as assigned to Commissioner(s) of Income-tax (International Taxation), Mumbai. 24 Commissioner of Income-tax (TDS), Nagpur Nagpur Maharashtra In the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pter XVII B or XVII BB located in the territorial area mentioned in column (4); (b) Any other person located within the territorial area mentioned in column (4) ] All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961 , including related powers and functions under Chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5), other than sections 194E, 194LB, sub-section (2) of section 194LBA, sections 194LC, 194LD, 195, 196A, 196B, 196C, 196D and 197 of the said Act , in so far as assigned to Commissioner of Income-tax (International Taxation and Transfer Pricing), Pune. [F. No. 187/39/2014(ITA.I)] DEEPSHIKHA SHARMA Director -------------------------------- Notes:- 1. Substituted vide Not. 80/2015 - Dated 14-10-2015, before it was read as, Any person responsible for deducting or collecting tax at source for the purposes of Chapter XVII B or XVIIBB located in the territorial area mentioned in column (4) 2. Inserted vide Not. 80/2015 - Dated 14-10-2015 3. Substituted vide NOTIFICATION NO. 90/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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