TaxTMI 
TaxTMI 
Section 120(1) and (2) of the Income-tax, 1961 - Jurisdiction of income-tax authorities
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....eas mentioned in column (4) of the said schedule; (b) authorises the Commissioners of Income-tax referred to in this notification to issue orders in writing for the exercise of the powers and performance of the functions by the Joint Commissioners of Income-tax, who are subordinate to them, in respect of such persons or classes of persons in respect of such income or classes of income or of such cases or classes of cases specified in the corresponding entry in column (5) of the said schedule; and (c) further authorises the Joint Commissioners of Income-tax referred to in clause (b) of this notification, to issue orders in writing for the exercise of the powers and performance of the functions, by the Assessing Officers, who are subordinate to them, in respect of such persons or classes of persons in respect of such income or classes of income, or cases or classes of cases specified in the corresponding entries in column (5) of the said schedule, in respect of which such Joint Commissioners of Income-tax are authorized by the Commissioners of Income-tax under clause (b) of this notification. 2SCHEDULE Serial number Designation of Income-tax authorities Head quarter Territ....
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....having registered office in the area mentioned in column (4): (d) Any other person located in the territorial area mentioned in column (4) with name beginning with the alphabet mentioned in column (6) 3[2A Commissioner of Income-tax (TDS)-II Delhi New Delhi Area within the limits of National Capital Territory of Delhi (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area, mentioned in column (4); All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961, including related powers and functions under Chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5), whose names start with alphabets O to Z, other than Sections 194E, 195, 196A, 196B, 196C, 196D and 197 in so far as assigned to Director of Income Tax (International Taxation).] (b) Persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) Persons being companies registered under the Companies Act, 1956, and having ....
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.... relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961, including related powers and functions under chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5), other than sections 194E, 195,196A, 196B, 196C, 196D and 197 in so far as assigned to Director of Income-tax (International Taxation). 5. Commissioner of Income-tax (TDS), Mumbai Mumbai Areas lying within the territorial limits of Municipal Corporation of Greater Mumbai and Navi Mumbai in the State of Maharashtra. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons being companies as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column (4); (d) any other person responsible for deducting tax at source or collecting tax at source under....
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....ession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons being companies as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column (4); (d) any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII of the Income-tax Act, 1961, within the territorial area mentioned in column (4) . All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961, including related powers and functions under chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5), other than sections 194E, 195, 196A, 196B, 196C, 196D and 197 in so far as assigned to Director of Income-tax (International Taxation). 8. Commissioner of Income-tax (TDS), Bangalore Bangalore Areas lying within the territorial limits of States of Karnataka and Goa. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4)....
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....dicherry. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons being companies as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column (4); (d) any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII of the Income-tax Act, 1961, within the territorial area mentioned in column (4). All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961, including related powers and functions under chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5), other than sections 194E, 195, 196A, 196B, 196C, 196D and 197 in so far as assigned to Director of Income-tax (International Taxation). 11. Commissioner of Income-tax (TDS), Hyderabad Hy....
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....7 in so far as assigned to Director of Income-tax (International Taxation). 13. Commissioner of Income-tax (TDS), Kolkata Kolkata Areas lying within the territorial limits of States of West Bengal, Sikkim and Union territory of Andaman and Nicobar Islands. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons being companies as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column (4); (d) any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII of the Income-tax Act, 1961, within the territorial area mentioned in column (4). All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961, including related powers and functions under chapter XIII, XXI, XXII and XXIII of....
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.... companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column 4; (c) persons being companies as defined under clause (17) of section of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column (4); (d) any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII of the Income-tax Act, 1961, within the territorial area mentioned in column (4). All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961 including related powers and functions under chapter XIII, XXI, XXII and XXII of the said Act, in respect of persons mentioned in column (5). 16 Commissioner of Income-tax (TDS), Kanpur Kanpur Territorial area under the jurisdiction of CCIT, Kanpur, CCIT, Ghaziabad and CCIT Dehradun in the State of Uttar Pradesh and Uttaranchal, specified in number S.O. 732(E) dated the 31st July, 2001, S.O.733(E) dated 31.7.2001 and S.O. 185(E) dated the 12th February, 2007. (a) Persons other than companies deriving income from sources other than inc....
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.... than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons being companies as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column (4); (d) any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII of the Income-tax Act, 1961, within the territorial area mentioned in column (4). All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961, including related powers and functions under chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5). 4[Note:- 1. 'Alphabet' mentioned in serial no.2 and 2A of the Schedule means the alphabet, with which the first name of the person begins the prefix titles such as Shri, Smt., M/s etc. shall be ignored for th....