Amendment in Notification number S.O. 881(E), dated the 14th September, 2001 - Jurisdiction of Director of Income-tax (International Taxation) - 250/2007 - Income Tax

Amendment in Notification number S.O. 881(E), dated the 14th September, 2001 - Jurisdiction of Director of Income-tax (International Taxation) NOTIFICATION NO 250/2007 Dated: 28th September, 2007 In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income Tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendments to the notification of the Government of India, in the Ministry of Finance (Department of Revenue), (Central Board of Direct Taxes); number S.O. 881(E), dated the 14th September, 2001, namely: - 1. In the said notification- (i) In the preamble, for the words and figures 'serial numbers 1 to 5' the words and figures 'serial numbers 1 to 8' shall be substituted; (ii) for para (b), the following para shall be substituted, namely:- "(b) the Directors of Income-tax referred to in this notification to issue orders in writing empowering the Additional Directors of income-tax or Joint Directors 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 Schedule;" (iii) for para (c), the following para shall be substituted, namely:- "(c) the Additional Directors of income-tax and 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 Officer, who are subordinate to them, in respect of such specified area or persons or classes of persons or incomes or classes of income of cases or classes of case, in respect of which such Additional Directors of income- tax or Joint Directors of Income Tax are authorized under clause (b) of this notification." (iv) for the Schedule, the following Schedule shall be substituted, namely:- S. No. Designation of the Income-tax Authorities Headquarter Territorial Area Persons of class of persons Powers and functions (1) (2) (3) (4) (5) (6) 1 Director of Income-tax (International Taxation), Delhi-I New Delhi (i) Areas lying within the territorial limits of National Capital Territory of Delhi (ii) Areas lying within the territorial limits of States of Haryana, Punjab, Himachal Pradesh, Rajasthan, Jammu Kashmir and Union Territory of Chandigarh. I. For the territorial area mentioned at (i) in column (4), following persons having their names beginning with any of the alphabets ?A? to ?M?,: 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); 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 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). II. 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 accruing or arising or deemed to be accruing or arising in the areas mentioned in column (4); 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 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 section 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 in respect of persons mentioned at item I(a) and II(a) of column (5) b) all functions and powers relating to Tax Deduction at source under section 194E, 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 item I(b), I(c), I(d), I(e), II(b), II(c), II(d) and II(e) of column (5). 2. Director of Income-tax (International Taxation), Delhi-II New Delhi (i) Areas lying within the territorial limits of National Capital Territory of Delhi (ii) Territorial area under the jurisdication of CCIT, Kanpur, CCIT, Ghaziabad and CCIT Dehradun in the state of Uttar Pradesh and Uttaranchal, specified in S.O. 732(E) dated 31.7.2001, S.O. 733(E) dated 31.7.2001 and S.O. 185(E) dated 12.02.2007 (iii) Territorial area under the Jurisdiction of CCIT, Lucknow, CCIT, Allahabad, CCIT, Bareilly in the State of Uttar Pradesh specified in S.O. 732(E) dated 31.07.2001, S.O. 733(E) dated 31.07.2001 and S.O. 185(E) dated 12.02.2007. I. For the territorial area mentioned at (i) in column (4), following persons having their names beginning with any of the alphabets ?N? to ?Z?,: 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) 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 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). II. 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 accruing or arising or deemed to be accruing or arising in the areas mentioned in column(4); 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 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). III. For the territorial areas mentioned at (III) 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 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 section 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 in respect of persons mentioned at item I(a) and II(a) of column (5). b) all functions and powers relating to Tax Deduction at source under section 194E, 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 item I(b), I(c), I(d), I(e), II(b), II(c), II(d) and II(e) of column (5). c) all functions and powers including functions and powers relating to Tax Deduction at Source under Chapter XVII-B of Income Tax Act, 1961 in respect of persons mentioned at item III (a) of Column (5). 3. Director of Income-tax (International Taxation), Mumbai. Mumbai, Maharashtra In the state of Maharashtra,- Areas lying within the territorial limits of Metropolitan Council of Greater Mumbai and Districts of Thane and Raigarh. 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); 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 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 section 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 in respect of persons mentioned at item (a) of column (5). b) all functions and powers relating to Tax Deduction at source under section 194E, 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 item (b), (c), (d), and (e) of column (5). 4. Director of Income-tax (International Taxation), Bangalore Bangalore, Karnataka Areas lying within the territorial limits of state of Karnataka, Goa and Andhra Prades 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); 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 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 section 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 in respect of persons mentioned at item (a) of column (5). b) all functions and powers relating to Tax Deduction at source under section 194E, 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 item (b), (c), (d), and (e) of column (5). 5. Director of Income-tax (International Taxation), Chennai Chennai, Tamil Nadu Areas lying within the territorial limits of state of Tamil Nadu, Kerala, Union Territory of Pondicherry and Lakshadweep 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); 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 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 section 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 in respect of persons mentioned at item (a) of column (5). b) all functions and powers relating to Tax Deduction at source under section 194E, 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 item (b), (c), (d), and (e) of column (5). 6. Director of Income-tax (International Taxation), Kolkata Kolkata, West Bengal (i) Areas lying within the territorial limits of state of West Bengal, Orissa, Sikkim and Union Territory of Andaman Nicobar Islands. (ii) Areas lying within the territorial limits of State of Bihar, Jharkhand, Assam, Manipur, Nagaland, Arunachal Pradesh, Meghalaya, Mizoram and Tripura. I. For the territorial area mentioned at (i) 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 accruing or arising or deemed to be accruing or arising in the areas mentioned in column (4); 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 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). II. 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 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 section 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 in respect of persons mentioned at item (a) of column (5). b) all functions and powers relating to Tax Deduction at source under section 194E, 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 item (b), (c), (d), and (e) of column (5). (c) all functions and powers excluding functions and powers relating to Tax Deduction at Source under Chapter-XVII-B of Income tax Act, 1961, in respect of persons mentioned at item II(a) of Column (5). 7. Director of Income-tax (International Taxation), Ahmedabad Ahmedabad, Gujarat (i) Areas lying within the territorial limits of state of Chhattisgarh, Gujarat and Union Territories of Daman Diu and Dadra Nagar Haveli. (ii) Areas lying within the territorial limits of Madhya Pradesh I. For the territorial area mentioned at (i) 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 accruing or arising or deemed to be accruing or arising in the areas mentioned in column (4); 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 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). II. 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 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 section 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 in respect of persons mentioned at item I(a) of column (5). b) all functions and powers relating to Tax Deduction at source under section 194E, 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 item I(b), I(c), I(d), and I(e) of column (5). (c) all functions and powers excluding functions and powers relating to Tax Deduction at Source under Chapter- XVII-B of Income tax Act, 1961, in respect of persons mentioned at item II(a) of Column (5). 8. Director of Income-tax (International Taxation), Pune Pune, Maharashtra Areas lying within the territorial limits of State of Maharashtra excluding the areas within Metropolitan Council of Greater Mumbai and Districts of Thane and Raigarh in the state 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 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); 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 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 section 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 in respect of persons mentioned at item (a) of column (5). b) all functions and powers relating to Tax Deduction at source under section 194E, 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 item (b), (c), (d), and (e) of column (5). 2. This notification shall come in to force from the date of its publication in the Official Gazette. F.No.187/09/2007-ITA.I (Dr. Jagdeep Goel) Director to the Government of India Note :- The principal notification was published in the Gazette of India, Part II, Section 3, Sub-section (ii) Extraordinary, vide Number S.O. 881(E) dated the 14th September, 2001.