TMI BlogSection 120(1) and (2) of the Income-tax Act, 1961 - Jurisdiction of income-tax authoritiesX X X X Extracts X X X X X X X X Extracts X X X X ..... 6 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wers 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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