TaxTMI 
TaxTMI 
Central Board of Direct Taxes hereby directs that the Commissioners of Income-tax specified in column (2) of the Schedule
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....rs and perform their functions specified in column (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 ar....
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....ioned 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 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 ....
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.... Mizoram, Manipur, Tripura, Arunachal Pradesh and Nagaland, and (b) Union territory of Andaman and Nicobar. (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 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), Chand....
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....bad, Gujarat Area within the State of Gujarat (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 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 o....
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....ons 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). 10. Commissioner of Income tax (CIB), Patna Patna, Bihar Area within the States of Bihar and Jharkhand (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 registered under the ....
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....ing registered office in the area mentioned in column (4) 13. Commissioner of Income tax (CIB), Bangalore Bangalore, Karnataka Area within the State of Karnataka (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 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....