Tax deduction administration: designated commissioners empowered to oversee TDS functions and delegate authority across specified metropolitan areas. The notification designates Commissioners of Income-tax for Delhi, Mumbai, Chennai and Kolkata to exercise powers and functions relating to deduction and collection of tax under the provisions governing tax deduction at source, in respect of specified classes of persons resident, carrying on business, or registered in the stated territorial areas. It authorises Commissioners to delegate these powers in writing to Joint Commissioners, and Joint Commissioners to further delegate to Assessing Officers. The measure partially supersedes an earlier notification for the specified entries and takes effect from Gazette publication.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax deduction administration: designated commissioners empowered to oversee TDS functions and delegate authority across specified metropolitan areas.
The notification designates Commissioners of Income-tax for Delhi, Mumbai, Chennai and Kolkata to exercise powers and functions relating to deduction and collection of tax under the provisions governing tax deduction at source, in respect of specified classes of persons resident, carrying on business, or registered in the stated territorial areas. It authorises Commissioners to delegate these powers in writing to Joint Commissioners, and Joint Commissioners to further delegate to Assessing Officers. The measure partially supersedes an earlier notification for the specified entries and takes effect from Gazette publication.
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