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TMI BlogAmendment in Notification No. S.O. 881(E), dated 14-9-2001X X X X Extracts X X X X X X X X Extracts X X X X ..... ons Powers and functions (1) (2) (3) (4) (5) (6) 1 Director of Income Tax (International Taxation) Delhi-1 New Delhi (i) Areas lying within the territorial limits of National Capital Territory of Delhi 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', namely:- (a) All functions and powers including functions and powers relating to Tax Deductions at Source under sections 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 in respect of persons mentioned at items I(a) and II(a) of column (5) against serial number 1. (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) against serial number 1 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) against serial number 1; (b) all functions and powers relating to Tax Deduction at Source unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her 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) against serial number 1; 2 Director of Income Tax (International Taxation) Delhi-II New Delhi (i) Areas lying within the territorial limits of National Capital Territory of New Delhi I. For the territorial area mentioned at (i) in column (4) following persons having their names beginning with any of the alphabets 'N' or 'Z'. (a) All functions and powers including functions and powers relating to Tax Deduction at Source under sections 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 in respect of persons mentioned at items I(a), II(a) and III(a) of column (5) against serial Number 2. (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) against serial Number 2 or having a 'Business Connection' or having any source of income accruing or arising or deemed to be accruing or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned in column (4) against serial number 2; (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) against serial number 2; (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) against serial No. 2; (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) against serial number 2; (iii) Territorial area under the jurisdiction of CCIT, III. For the territorial area mentioned at (iii) in column (4) against serial number 2. Lucknow, CCIT, Allahabad, CCIT, Bareilly, in State of Uttar Pradesh specified in S.O. 732(E), dated 31-7-2001, S.O. 733(E), dated 31-7-2001 and S.O. 185(E), dated 12-2-2007 (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 Agree ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome-tax Act, 1961, within the territorial area mentioned in column (4) against serial number 3. 4 Director Income-tax (International Taxation)-II, Mumbai Mumbai; Maharashtra In the state of Maharashtra- Areas lying within the territorial limits of Metropolitan Council of Greater Mumbai and District of Thane and Raigarh For the territorial mentioned in column (4) against serial number 4 following persons having their names beginning with any of the alphabet 'B' and 'E' to '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 accruing or arising or deemed to be accruing or arising in the areas mentioned in column (4) against serial no. 4; (a) All functions and powers including functions and powers relating to Tax Deduction at Source under sections 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) against serial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on payments made to non-residents and foreign companies in respect of persons mentioned at item (b), (c), (d) and (e) of column (5) against serial number 5; (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) against serial number 5; (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) against serial number 5; (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) against serial number 5. 6 Director of Income-tax (International Taxation), Chennai Chennai, Tamilnadu. Areas lying within the territorial limit of State of Tamilnadu, Kerala, Union territory of Pandecherry 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, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers including functions and powers relating to Tax Deduction at Source under sections 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) against serial number 7. (b) all functions and powers relating to Tax Deduction at Source under sections 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 items I(b), I(c), I(d) and I(e) of column (5) against serial number 7. (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) against serial number 7; (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) against serial number 7; (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) against serial number 7; (e) any other person responsible for deducting t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned at items I(b), I(c), I(d) and I(e) of column (5) against serial number 8. (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) against serial number 8. (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) against serial number 8. (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) against serial number 8. (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) against serial number 8. (ii) Areas lying within the territorial limit of Madhya Pradesh II For the territorial area mentioned at (ii) in column (4) against serial number 8. (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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