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Central Board of Direct Taxes hereby directs that the Commissioners of Income-tax specified in column (2) of the Schedule

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.... (6) of the said Schedule in respect of persons or classes of persons specified in column (5) in territorial areas specified in corresponding entries in column (4) of the said Schedule, in addition to similar powers being exercised by the Commissioners of Income-tax referred to in Schedules I and II to Government of India, Central Board of Direct Taxes, Notification No. 732(E) dated 31-7-2001; (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 specified in column (6), by the Joint Commissioners of Income-tax, who arc subordinate to them, in respect of such territorial areas or of such persons or classes of persons in resp....

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....r the Companies Act, 1956, and having registered office in the area mentioned in column (4). All powers and functions for collection of information in respect of persons mentioned in column (5). 2. Commissioner of Income tax (CIB), Mumbai Mumbai Area within the limits of Mumbai Municipal Corporation 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 all powers and functions for collection of information in respect of persons mentioned in col. (5) of business is within the territ....

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....olumn (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 registered under the Companies Act 1956, and having registered office in the area mentioned in column (4). All powers and functions for collection of information in respect of persons mentioned in column (5). 5. Commissioner of Income tax (CIB), Chandigarh Chandigarh Area within the,-(a) States of Punjab, Haryana, Himachal Pradesh, Jammu and Kashmir, and (b) Union territory of Chandigarh (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territo....

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....rincipal place of business is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All powers and functions for collection of information in respect of persons mentioned in column (5) 8. Commissioner of Incometax (CIB), Kanpur Kanpur, Uttar Pradesh Area within the jurisdiction of Commissioners of Income-tax specified against corresponding entries at serial numbers 57 to 65 in the Schedule- I of the Government of India, Central Board of Direct Taxes notification number 732(E) dated 31-7-2001 (a) Persons other than companies deriving income from sources other than income from business cr profession an....

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....ons 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 registered under the Companies Act, 1956, and having registered office m the area mentioned in column (4) All powers and functions for collection of information in respect of persons mentioned in column (5). 11. Commissioner of Incometax (CIB), Bhopal Bhopal, Madhya Pradesh Area within the States of Madhya Pradesh and Chhatisgarh (a) Persons other than companies deriving i....

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....ome 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 registered office in the area mentioned in column (4). All powers and functions for collection of information in respect of persons mentioned m column (5) 14. Commissioner of Income tax (CIB), Hyderabad Hyderabad, Andhra Pradesh Area within the State of Andhra Pradesh (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 princ....