TMI BlogCentral Board of Direct Taxes hereby directs that the Commissioners of Income-tax specified in column (2) of the ScheduleX X X X Extracts X X X X X X X X Extracts X X X X ..... 1; (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 specified in column (6), by the Joint Commissioners of Income-tax, who arc subordinate to them, in respect of such territorial areas or of such persons or classes of persons in respect of all income or incomes specified in the corresponding entries in column (5) of the Schedule; (c) authorises the 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 specified area or persons or classes of persons in respect of all income or incomes of which such Joint Commissioners of Income-tax are authorised by the Commissioner of Income-tax under clause (b) of this notification. 2. This notification shall come into force with effect from the date of publication in the Official Gazette. [Notification No. 265/2001/F. No. 187/5/2001ITA-IJ PROMILA BHARDWAJ, Secy., Central Board of Direct T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Commissioner of Income tax (CIB), Chennai Chennai, Tamilnadu Area within the limits of State of Tamil Nadu (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place all powers and functions for collection of information in respect of persons mentioned in col. (5) of business is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All powers and functions for collection of information in respect of persons mentioned in column (5), 4. Commissioner of Income tax (CIB), Kolkata Kolkata West Bengal Area within the limits of (a) States of West Bengal, Sikkim, Assa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1956, and having registered office in the area mentioned in column (4) All powers and functions for collection of information in respect of persons mentioned in column (5) 7. Commissioner of Incometax (CIB), Ahmedabad Ahmedabad, Gujarat Area within the State of Gujarat (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All powers and functions for collection of information in respect of persons mentioned in column (5) 8. Commissioner of Incometax (CIB), Kanpur Kanpur, U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 1956, and having registered office m the area mentioned in column (4) All powers and functions for collection of information in respect of persons mentioned in column (5). 11. Commissioner of Incometax (CIB), Bhopal Bhopal, Madhya Pradesh Area within the States of Madhya Pradesh and Chhatisgarh (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4), (b) persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4), (c) persons being companies registered under the Compa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ace of business is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All powers and functions for collection of information in respect of persons mentioned in column (5). 15. Commissioner of Income tax (CIB), Bhubneshwar Bhubaneshwar, Orissa Area within the State of Orissa (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All powers and functions for collection of information in respect of perso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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