Designation of TDS Commissioners and territorial jurisdiction clarified; powers for deduction and collection under Chapter XVII assigned. The Board, under sub-sections (1) and (2) of section 120, substitutes the opening paragraph and Schedule of S.O. 1386(E) to designate specific Commissioner of Income-tax (TDS) offices, define their headquarters and territorial jurisdictions, identify classes of persons (non-company residents, non-company businesses, companies, and other withholding/collecting persons) and assign to those Commissioners all powers and functions for deduction and collection of tax under Chapter XVII, with related powers under Chapters XIII, XXI, XXII and XXIII, subject to specified exclusions assigned to Director of Income-tax (International Taxation).
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Designation of TDS Commissioners and territorial jurisdiction clarified; powers for deduction and collection under Chapter XVII assigned.
The Board, under sub-sections (1) and (2) of section 120, substitutes the opening paragraph and Schedule of S.O. 1386(E) to designate specific Commissioner of Income-tax (TDS) offices, define their headquarters and territorial jurisdictions, identify classes of persons (non-company residents, non-company businesses, companies, and other withholding/collecting persons) and assign to those Commissioners all powers and functions for deduction and collection of tax under Chapter XVII, with related powers under Chapters XIII, XXI, XXII and XXIII, subject to specified exclusions assigned to Director of Income-tax (International Taxation).
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