Shifting of registered office and business of the company

[Ashish Gupta]

We have shifted registered office of the company as well as whole business from Kolkata (West Bengal) to Maharashtra. Whether we need order of commissioner, Kolkata under section 127 of IT Act for shifting of our IT file/jurisdiction to new place or a simple letter for shifting of file will be sufficient.

[Surender Gupta]

Yes, I think a simple application stating the facts and details may be submitted before the original income tax authorities i.e. before Director General or Chief Commissioner or Commissioner of your earlier jurisdiction.

AI Summary

Change of tax jurisdiction: apply to the original income tax authority to transfer your assessment file after relocation.
A company shifting its registered office and business across states should submit an application stating facts and details to the original income tax authorities (Director General, Chief Commissioner, or Commissioner) of the prior jurisdiction to request transfer of its assessment file and tax jurisdiction, rather than seeking a distinct specialized order.