Amendment in Notification number S.O. 881(E), dated the 14th September, 2001 - Jurisdiction of Director of Income-tax (International Taxation) - 250/2007 - Income Tax
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Jurisdictional allocation for international taxation expanded to specify territorial offices, covered taxpayer classes and TDS authority. The notification amends S.O. 881(E) to expand referenced serial numbers and substitutes paras authorising Directors of Income-tax (International Taxation) to empower Additional/Joint Directors to exercise Additional/Joint Commissioner functions, who may further delegate to subordinate Assessing Officers; the new Schedule lists eight Directorates with headquarters, territorial areas, covered classes of persons (notably non-residents, foreign companies with permanent establishments, resident non-corporates, companies and tax deductors) and specifies their powers, principally relating to Tax Deduction at Source under the Income-tax Act. The amendment is effective 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.
Jurisdictional allocation for international taxation expanded to specify territorial offices, covered taxpayer classes and TDS authority.
The notification amends S.O. 881(E) to expand referenced serial numbers and substitutes paras authorising Directors of Income-tax (International Taxation) to empower Additional/Joint Directors to exercise Additional/Joint Commissioner functions, who may further delegate to subordinate Assessing Officers; the new Schedule lists eight Directorates with headquarters, territorial areas, covered classes of persons (notably non-residents, foreign companies with permanent establishments, resident non-corporates, companies and tax deductors) and specifies their powers, principally relating to Tax Deduction at Source under the Income-tax Act. The amendment is effective from Gazette publication.
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