U/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. - 55/2014 - 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. 55/2014 New Delhi, Dated the 30 th October, 2014 S.O.2793 (E)- In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961) , and in supersession of the notification of the Government of India, Central Board of Direct Taxes number S.O.1386(E), dated the 10th August, 2007 and in partial suppression of the notification number S.O. 2752 dated 22nd October, 2014 published in the Gazette of India, Part-II, sub-section (ii), in so far as it relates to the persons or classes of persons mentioned in column (5) of the Schedule of this notification, except as respects things done or omitted to be done before such supersession, the Central 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 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 persons or classes of persons specified in the corresponding entries in column (5) of the said schedule, in respect of which such Additional Commissioners of Income-tax or Joint Commissioners of Income-tax are authorised by the Commissioners of Income-tax under clause (b) of this notification. 2. For the purposes of this notification, located means,- (a) in the case of persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 , its registered office or the place of business or any office or branch or division or unit; (b) in the case of persons other than companies deriving income from business or profession, the principal place of such business or profession or the place of business or any office or branch or division or unit; (c) in case of persons other than companies, deriving income from sources other than business or profession, being‑ (i) an individual, the place of residence, unless otherwise provided in this notification; (ii) an Hindu undivided family, the place of residence of the Karta; (iii) a firm or an association of persons or a body of individuals or a local authority and all other artificial juridical persons other than companies, the place of office; (d) in the case of any other person, the office of the person responsible for deducting or collecting tax at source. 3. Note: (a) Alphabet mentioned in serial numbers. 11, 12, 22 and 23 of the Schedule means the alphabet, with which the first name of the person begins. The prefix titles such as Shri, Smt., M/s etc. shall be ignored for this purpose. Further in the case of offices of Government, Ministries, Departments, Organisations, Local bodies, Institutions, the Alphabet would mean the alphabet with which the name of such Ministries, Departments, Organisations, Local bodies, Institutions, as the case may be, begins. For example, in case of Drawing and Disbursement Officers in the Ministry of External Affairs, the Alphabet shall be E . 4. This notification shall come into force with effect from 15th day of November, 2014. SCHEDULE S.No Designation of Income-tax authorities 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 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), Ahmedabad. 2 Commissioner of Income-tax (TDS), Vadodara Vadodara, Gujarat (a) In the State of Gujarat - Districts of Vadodara, Chotaudepur, Kheda, Anand, Panchmahal, Dahod, Bharuch, Narmada, Mahisagar, Surat, Tapi, Navsari, Valsad, The Dangs; (b) District of Daman in the Union territory of Daman and Diu; (c) Union territory of Dadra and Nagar Haveli. 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), Ahmedabad. 3 Commissioner of Income-tax (TDS), Bangalore Bangalore, Karnataka In the State of Karnataka - Bangalore Urban, Bangalore Rural, Kolar, Chikkaballapur, Ramanagaram, Mysore, Mandya, Hassan, Tumkur, Chikkmagalur, Chamarajanagar, Kodagu. 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), 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, 195, 196A, 196B, 196C, 196D and 197 of the said Act , in so far as assigned to Commissioner of Income-tax (International Taxation), Bangalore. 5 Commissioner of Income-tax (TDS), Bhopal Bhopal, Madhya Pradesh State of Madhya Pradesh and Chattisgarh 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), Ahmedabad. 6 Commissioner of Income-tax (TDS), Bhubaneswar Bhubaneswar, Odisha State of Odisha 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), Kolkata. 7 Commissioner of Income-tax (TDS), Chandigarh-1 Chandigarh States of Punjab, 3 [ the Union territory of Jammu and Kashmir and the Union territory of Ladakh ] and the Union territory of Chandigarh 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-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 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. 9 Commissioner of Income-tax (TDS), Chennai Chennai, Tamil Nadu (a) In the State of Tamil Nadu - Districts of Chennai, Kancheepuram, Vellore, Tiruvannamalai, Tiruvallur, Cuddalore, Villupuram; (b) Union territory of Puducherry (excluding Yanam, Mahe and Karaikal district. 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), Chennai. 10 Commissioner of Income-tax (TDS), Coimbatore Coimbatore, Tamil Nadu (a) In the State of Tamil Nadu - Districts of Coimbatore, Erode, Tirupur, Nilgiris, Trichy, Pudukottai, Perambalur, Ariyalur, Thiruvarur, Thanjavur, Karur, Nagapattinam, Dindigul, Theni, Sivaganga, Madurai, Virudhunagar, Tirunelveli, Ramanathapuram, Kanyakumari, Tuticorin, Salem, Namakkal, Dharmapuri and Krishnagiri; (b) District of Karaikal in the Union territory of Puducherry. 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) 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 begins with the alphabet 'A' or 'B' or 'C' or 'D' or 'E' or 'F' or 'G' or 'H' or 'I' or 'J' or 'K' or 'L' or 'M', 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), Delhi. 12 Commissioner of Income-tax (TDS), Delhi-2 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 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), Delhi. 13 Commissioner of Income-tax (TDS), Guwahati Guwahati, Assam States of Assam , Manipur, Nagaland, Arunachal Pradesh, Meghalaya, Mizoram and Tripura 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), 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 Commissioner of Income-tax (TDS), Vijayawada Vijayawada, Andhra Pradesh (a) State of Andhra Pradesh; (b) Yanam District of Union territory of Puduchery. 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, I96A. 196B, 196C, 196D and 197 of ihe said Act , in so far as assigned to Commissioner of Income-tax (International Taxation and Transfer Pricing), Hyderabad. 16 Commissioner of Income-tax (TDS), Jaipur Jaipur, Rajasthan State of Rajasthan 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-1. 17 Commissioner of Income-tax (TDS), Kanpur Kanpur, Uttar Pradesh (a) In the state of Uttar Pradesh- Districts of Kanpur Nagar and Kanpur Dehat (Ramabainagar), Jalaun, Hamirpur, Banda, Chitrakoot, Mahoba, Mathura and Auraiya, Agra, Firozabad, Jhansi, Lalitpur, Etawah, Aligurh, Farukhabad, Kannauj, Etah, Hathras, Mainpuri, Kanshi Ram Nagar (Kasganj), Muzaffarnagar, Shamli, Saharanpur, Meerut and Baghpat, Ghaziabad, 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 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) Bangalore. 19 Commissioner of Income-tax (TDS), Kolkata Kolkata, West Bengal (a) In the state of West Bengal- (i) Areas within the limits of Kolkata Municipal Corporation; (ii) The districts of Howrah, North 24 Parganas, South 24 Parganas, Hooghly, Nadia, Murshidabad, Purba (East) Medinipur, Paschim(West) Medinipur; (b) The Union territory of Andaman and Nicobar Islands. 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), Kolkata. 20 Commissioner of Income-tax (TDS), Siliguri Siliguri West Bengal (a) In the State of West Bengal- Districts of Burdwan, Birbhum, Bankura, Purulia, Maldah, Jalpaiguri, Alipurduar, Coochbehar, Darjeeling, Uttar (North) Dinajpur, Dakshin (South) Dinajpur; (b) State of Sikkim. 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), 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), Ballia, Ghazipur, Chandauli, Gorakhpur, Deoria, Mau, Azamgarh, Kushinagar, Maharajganj, Bareilly, Shahjahanpur, Pilibhit, Hardoi, Sitapur, Lakhimpur Kheri, Moradabad, Bijnore, Rampur, Badaun, Amroha (Jyotiba Phule Nagar) and Sambhal. 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. 22 Commissioner of Income-tax (TDS), Mumbai-1 Mumbai Maharashtra Area Covered by Municipal Corporation of Greater 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 'A' or 'B' or 'C' or 'D' or 'E' or 'F' or 'G' or 'H' or 'I' or 'J' or 'K' or 'L' or 'M', 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. 23 Commissioner of Income-tax (TDS), Mumbai-2 Mumbai Maharashtra Area Covered by Municipal Corporation of Greater 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 State of Maharashtra - Districts of Nagpur, Gondia, Akola, Buldhana, Washim, Wardha, Chandrapur, Gadchiroli, Bhandara, Yavatmal and Amravati. 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), Pune. 25 Commissioner of Income-tax (TDS), Patna Patna, Bihar States of Bihar and Jharkhand 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), Kolkata. 26 . Commissioner of Income-tax (TDS), Pune Pune, Maharashtra In the State of Maharashtra- Districts of Pune, Ahmednagar, Satara, Solapur, Sangli, Kolhapur, Sindhudurg, Ratnagiri, Thane, Raigad, Palghar, Nashik, Dhule, Nandurbar, Jalgaon, Aurangabad, Parbhani, Hingoli, Jalna, Nanded, Beed, Latur and Osmanabad. 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), 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. 90/2019 dated 05-11-2019 w.e.f. 31-10-2019 before it was read as Jammu and Kashmir