TMI BlogControl of income-tax authorities - U/s 118 of the Income-tax Act, 1961 - the Transfer Pricing Officer - hierarchyX X X X Extracts X X X X X X X X Extracts X X X X ..... rdinate to the Additional/ Joint Commissioner of Income Tax (Transfer Pricing Officer) specified in column (5) of the 1 [ Schedule ] ; (b) the Transfer Pricing Officer referred to in the explanation to section 92CA of the said Act , as specified in column (5) of the Schedule below shall be subordinate to the Commissioner of Income-tax specified in column (4) of the 1 [ Schedule ] . 2 [ (c) the Commissioner of Income-tax as specified in column (4) of the Schedule below shall be subordinate to the Chief Commissioner of Income-tax specified in column (3) of the said Schedule. ] S.No Principal Chief Commissioner of Income Tax Chief Commissioner of Income - tax Commissioner of Income-tax Transfer Pricing Officer (Additional/ Joint Commissioner of Income Tax) Transfer Pricing Officer (Deputy / Assistant Commissioner of Income Tax) (1) (2) (3) (4) (5) (6) 1 Principal Chief Commissioner of Income-tax (Inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(1)(2), Delhi Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-3(2). Delhi (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(2)(1), Delhi (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(2)(2), Delhi Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-3(3). Delhi (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(3)(1), Delhi (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(3)(2), Delhi Commissioner of Income-tax (International Taxation and Transfer Pricing), Kolkata Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) - Kolkata Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1, Kolkata (ii)Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2, Kolkata 2 Principal Chief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(1)(1), Mumbai (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(1)(2), Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) - 3 (2), Mumbai i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(2)(1), Mumbai (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(2)(2), Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) - 3 (3), Mumbai i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(3)(1), Mumbai (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(3)(2), Mumbai Commissioner of Income-tax (Transfer Pricing), Mumbai-4 Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) - 4 (1), Mumbai (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 4(1)(1), Mumbai (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... int Commissioner of Income-tax (Transfer Pricing Officer) - 1(2), Bangalore (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(2)(1), Bangalore (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(2)(2) Bangalore Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) - 1(3), Ban galore (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(3)(1), Bangalore (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(3)(2) Bangalore Commissioner of Income-tax (Transfer Pricing)-2, Bangalore Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) - 2(1), Bangalore (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(1)(1), Bangalore (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(1)(2) Bangalore Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) - 2(2), Bangalore (i) Deputy/ Assistant Commissioner of I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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