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<h1>CBDT assigns tax deduction powers to Commissioners under Income-tax Act Chapter XVII, with delegation rules and territorial jurisdictions</h1> The Central Board of Direct Taxes directs specified Commissioners of Income-tax to exercise powers and perform functions related to tax deduction and collection under Chapter XVII of the Income-tax Act, 1961, for designated territorial areas and classes of persons, including residents and non-ordinarily residents. The Commissioners may delegate these powers to subordinate Additional or Joint Commissioners, who in turn may delegate to Assessing Officers. The notification defines 'located' for various entities and assigns specific territorial jurisdictions and responsibilities to Commissioners based on geographic regions and alphabetical classification of taxpayers' names. This supersedes earlier notifications and excludes certain sections reserved for International Taxation Commissioners. The notification came into effect on November 15, 2014, and applies to persons responsible for tax deduction or collection within the specified territories, excluding certain specified sections of the Act.