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

Company Relocates; Queries If Section 127 Order Needed for Tax Jurisdiction Transfer or Simple Letter Suffices A company has relocated its registered office and entire business operations from Kolkata, West Bengal, to Maharashtra. The query raised concerns whether an order from the Kolkata Commissioner under section 127 of the Income Tax Act is necessary to transfer their tax file and jurisdiction, or if a simple letter would suffice. The response suggested that a straightforward application detailing the facts should be submitted to the original income tax authorities, such as the Director General, Chief Commissioner, or Commissioner of the previous jurisdiction.