Section 120(1) and (2) of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities (Transfer Pricing Officers)
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....rs of Income-tax specified in column (2) of the Schedule hereto annexed, having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule, shall exercise the powers and perform the functions in respect of territorial areas or of such persons or class of persons in respect of which the Additional/Joint Commissioners of Income-tax (Transfer Pricing Officers) and Deputy/Assistant Commissioners of Income-tax (Transfer Pricing Officers) specified in the corresponding column (4) of the said Schedule having jurisdiction vested in them. "SCHEDULE" S.No. Designation of Income-tax Authorities Headquarters Transfer Pricing Officers (1) (2) (3) (4) 1 Commissioner of Incom....
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.... Joint Commissioner of Income-tax (Transfer Pricing Officer)-2(3), Delhi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 2(3)(1), Delhi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 2(3)(2), Delhi 3 Commissioner of Income-tax (Transfer Pricing)-3, Delhi Delhi Additional/Joint Commissioner of Income-tax (Transfer Pricing Officer)-3(1), Delhi Deputy/Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(1)(1), Delhi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 3(1)(2), Delhi Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-3(2), Delhi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing O....
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....ransfer Pricing Officer)-1(3)(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1 (3)(2), Mumbai 6 Commissioner of Income-tax (Transfer Pricing)-2, Mumbai Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)- 2(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(1)(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(1)(2), Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)- 2(2), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(2)(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(2)(2), Mumbai ....
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.... Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)- 4(2), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-4(2)(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-4(2)(2), Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)- 4(3), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-4(3)(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-4(3)(2), Mumbai 9 Commissioner of Income-tax (International Taxation and Transfer Pricing), Pune Pune Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-1, Pune Deputy/ Assistant Commissione....
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.... Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(3)(1), Bangalore Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(3)(2), Bangalore 12 Commissioner of Income-tax (Transfer Pricing)-2, Bangalore Bangalore Additional/ Joint Commissioner of lncome-tax(Transfer Pricing Officer)-2(1), Bangalore Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(1)(1), Bangalore Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(1)(2), Bangalore Additional/ Joint Commissioner of lncome-tax(Transfer Pricing Officer)-2 (2), Bangalore Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(2)(1), Bangalore Deputy/ Assistant Commiss....
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