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TMI BlogU/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.X X X X Extracts X X X X X X X X Extracts X X X X ..... ioners 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 ..... 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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 Vadod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sible 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 X ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sons 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& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sible 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b-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, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns 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 194L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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