TI **R*-33004/99
REGD. NO. D. L.-33004/99
TAte Gatette of ,:jtu;lia
EXTRAORDINARY
VITT II—UOTg 3-37-(91-1 5
PART 11—Section 3 (cid:9) Sub-section (ii)
Sall; 14 1011 (cid:9) yl
PUBLISHED BY AUTHORITY
#. 1180J (cid:9) W, r (cid:9) 28, 2007/a 6, 1929
No. 11801 (cid:9) NEW DELHI, FRIDAY, SEPTEMBER28, 2007/ASVINA 6, 1929
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 28th September, 2007
(INCOME TAX)
S.O. 1678(E).—In supersession of notification bearing S.O. 1093(E) (dated 21st June, 2007) and in exercise of the powers conferred by the clause (23EA) of Section 10 of the Income Tax Act, 1961 (43 of 1961), the Central Government hereby specifies the "Delhi Stock Exchange Customers' Protection Fund, DSE House, 3/I, Asaf Ali Road, New Delhi-1 10002" as an investor Protection Fund set up by the Delhi Stock Exchange Association Limited, a recognised stock exchange in India, for the purposes of the said clause from the assessment year 2002-03 and onwards.
[Notification N o. 247/2007/F. No. 197/219/2002-11A-1J
Dr. JAGDEEPGOEL, Director(IM-)
4041 (11/2007 (cid:9)
(I)
(cid:9) THE GAZETTE OF INDIA : EXTRAORDINARY [PART II--Sae. 300] 2aretriTT
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NOTIFICATION
New Delhi, the 28th September, 2007
(INCOME-TAX)
S.O. 1679 (E).—In exercise of the powers conferred by Section 118 of the Income Tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendment to the notification of the Government of India, Ministry of Finance, (Department of Revenue), vide number S.O. 279(E), dated 12th March, 2003, namely :—
3 %TO TIWT1. : 312411171. (cid:9) [mnii—ts 3001In the said notification in the table, for serial numbers 8 and the entries relating thereto the following serial numbers
and entire:: shall be substituted, namely :--
Serial (cid:9) Chief Commissioner/ (cid:9) Commissioner/Director of (cid:9) Transfer Pricing Officer Number (cid:9) Director General (cid:9) Income-tax
of Income-tax
{{^{{FOOTNOTE (4) }}}}
(I) (cid:9) (2) (cid:9)
(3) (cid:9)
"8. (cid:9) Director General of (cid:9) Director of Income-tax
Income-tax (International (cid:9) (Transfer Pricing), Pune Taxation), Delhi
(i) Joint Commissioner of Income-tax (Transfer Pricing Officer)-I, Pune (ii) Joint Commissioner of Income-tax (Transfer Pricing Officer)-II, Pune
(iii) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-III, Pune
(iv) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-IV, Pune
9. (cid:9) Director General of (cid:9) Director of Income-tax
CO Joint Commissioner of Income-tax (Transfer Pricing Officer)-I,
Ahmedabad.
Income-tax (International (cid:9) (Transfer Pricing), Ahmedabad Taxation), Delhi
(ii) Joint Commissioner of Income-tax (Transfer Pricing Officer)-I, Raipur
(iii) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II, Ahmedabad
(iv) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1I, Raipur"
[Notification No. 249/07/F. No. 187/14/2007-ITAA]
Dr. JAGDEEP GOEL, Director a.
Note : The Principal notification was published in the Gazette of India vide S.O. 279(E), dated the 12th March, 2003 and subsequently amended vide S.O. 1768(E), dated the 15th December, 2005, vide S.O. 1530(E) dated 14th September, 2006 and vide S.O. 1447(E) dated 22nd August, 2007.
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art 1t4141 esivIR a3 014071* 3Tti (cid:9) 7-11 Pant 74.7*17 312470111747-thl Th11 t*R1717 7#7' 34V-MT r'l+Ichl 01;17111 (4) 4
(TN) afAA(R74 *1 f-*7
4AAORR3irg*T344 AAA, 1
dfrofism 441. 4 ar\T &:r 3427* AT* &hi qr01. 312TI1
1961 (cid:9) 771 1944, 195,
312TH 511`4 -ElTre4ft '414 Are aTrA
196*, 19671,196 41, 196 7
T I .erTA-A
7211 197 74 1#17774* (cid:9)
(iA)
31)-{ alftWRWq (cid:9) (5)1
M1t4344421 f4R- .k:A1A
cta 1:7 (1), (IT), (7),
(cid:9) are BTAT cr-q1-1,1( A
I
(w) >1 .sli-oFdcr otiNcr4f1
• 61d (cid:9) *917 07(414' * 44(144
*tici7-441Akt*trAAT
(4) 4 d (cid:9) firCIPYcl liiikr7W 4i 41 MATA 4)(47M ;
(7) W14717 31771 078177 74 rtrk 7171 3171 44-7F-414 fA-R 114* (cid:9)-11 - 044141 771
fq74W1 cilicti (4) 4 jcrorict Arkftrr* (cid:9) *TAA-R*r
Nqu Pat;
(q) *I:At afgf*TA, 1956 *
c-tcf (cid:9) &i4 04e141 314 fq-9-w1 4T(114 (4)
9 %TM- Wi +.13141 : 3re121T1111 DTPTH-73113301)] (6) (4) (5) (3) (1) (cid:9) (2)Tl dfitindcf k)-q *R1141{ *1 11:(tf7 thN4fM4 7?-11 99(1 T-23**;
(zr) chTc/A (4) if af'76116(-1 71kf7TT
1)7* 91)7T 311111*7 3f7fi4A, 1961* 3727417 XVII 312TM 312.7s1M XV11-M
lei T51-M TT MT-Malt T
f71:45-R .*4- (cid:9) 1-1771
(*) *tog (5)
(M) 311111T7 31121f97114, 1961
chlkcb, 7137
4. (cid:9) 3W*7 ?TOT* 77*,
(v) TA 6 (rtl
• 9RT 2 T11 3-21.--2TM (23T)
2.11 311g 31 '71
(3f-d-thtzr
't (cid:9)A47 A 3Ti7T-{
*$Tr77* *57 fakv 40-41;i41
yrkfrw
alf7f477, 1961T1
7157 af977A 514* 1(c *
*rt4 4-7t
1943,195,196T,19671,
177*r cr:ici4
374 A(Q1 4qi
196 T1,1967, MTT 197
(4) 7 aR-ciR.A5
t-16c1 Vii 21T MT
tu7rA 7f5-5-rt As4A1*(rt
.1 A A4f77 chiti*
3727*R 457 771
▪ citAN -7-4* aid* *1- wrt 752-1-i99*3T77r f
3frt 37f7*RI
'4,it14it ti4*T't 337-71
(77) 3f9-afTrzilmi fwA
f77wr fq77-t cniev-1 (4) 14
7'74 77 3774--(
rei (cid:9) (1 *17). TI -3--vp 64
*frizrif, 1961 3T1 TIM
TM-1 3124M 911-c1
1943, 195, 196 T,196V,
19611, 196 1€1M1T 197 TT
37-4(A-TT *7E77 77.er 3117 TT (cid:9) 'S *1
7.7T A-7 (cid:9) *Pt aih
(T7) *Rt7R 3 21711 cAlAr'f
3t7* 772 5,1517 (5)
MI'd 877 -4 f77 ;frA (cid:9) J-5sr9
77
Flo 771 3-74 croARJAI fAR
Flo * (cid:9) 1d AF4541* *Tog (f), (T1), (7), (T) Tl
d (cid:9) Cti Cq &AT:if* 1, 7'1,11
(4) At .sR-oripAcr skRich t
fatqt (cid:9) 4 . I
f97r4 *T4 7-r4 ;
,i,A1AA 3177r cAaAN A
9c 9 514 Aica ?AN rnwrtiyt
64 t -fla -&TF7771 7211
1F7TI*1 067664 (4) if arrMrtrd
Th-RWR
Nq (7) *ii471. 3-1{71774, 1956 T (16 tf-at7 4w-4:14i 514 * 70
-fT9T1 obiciA (4) if
(cid:9) -4qAmr47g*r7-71--fu
72nsfidig T-773 t;
(w) q,1-c,A4 (4) if dii-e41.91ct * .1*-4-td-t 711406( 71114-
f917rf, 1961 *3Pri-iitf XVII 37771 3W417 XVII-TI * (16d -t7 nt (cid:9) dl (cid:9) tic f7TOKA
sTR &AA!
go 4/ ailo "1-
THE GAZETTE OF INDIA: EXTRAORDINARY (cid:9) [PART II—SEC. 3(0)] 10 (cid:9) ( 6), (5)(*) 3471*T aftif--4-44, 1961 i. TT 2 (cid:9) 311--trm (23 -) Arm* 41-d-{ fat* *1491
(T) 4Rf0P4 ( 5) *11 -cc (T) 7 41-rcifid&rf-4174 *11-414143414,41(.3451F74n. 1961 wfi- W1194'31,195, 196W, 1961q, 1967i, 196A, 197 t clecf < .'10
Arno 31f9-41Arr (cid:9) * exilic4C*1-4 11 4:1(114 (4) 11 drctifi5d #111 sVt *MIN * TIRWR 4Git i,(1(
1T4aargmf *TWR 1:frf6H 14`111
wiL 7m-T * 311(
AfiT*7
(TN) atharfAtri a1 fwq
Tip Ai (cid:9)VI41 117 3TRWT
Wft AfTtIFFt 3lgarf-49m-t 'a.,[(111{ (cid:9) a4Rrai 17-Wf ebirp-t (4) let skri dc-1 kt* 3Ty%vaM1 312Tar 191 61k -d191 312Tar 31 T' 91'4 All-tft Q114 aTC01
&FT *1*11 4'ff ti (A1) *0-47 34A-41 0J41*-114 A 0141 *r f119 -qq -49 6.1 (cid:9) ai 3TR4 411-41;144*f47
31f111971, 1961 19437,195,1967,196d, 19611, 196 El 72.11 197 Al i#Igu 441 chi4 a117 ailk*Tz: 727Thic11-1 (5) *r (R), (71), (N), ( 7) 4 41-c-eirscf wig' A14g zl tter 4)144
(-114
4-Likii
* (cid:9) otificiii (4) 14 41-re1R5c1 -97kt* fiaru 1,(4 11(4; (7T) cbidsii< 312T71 9-0:19 tf4 (cid:9) 31r4 fug 72T1 fq7:1*T chici4i (4) 'if drevillti S 07* Anfai a mart
5f1T1 (cid:9) t;
(7) *lift 3t41974, 1956 *
6 (cid:9) ittt-d- 4,Wri1i 614*
4bizo-1 (4) 14
3rrrlrtdd 0-i if ***-{*1-4- , 164 TA'T sitg W9 t;
(*) 41'1014 (5) *I Alc (*) TR 3kti1dcf -Fzfolit t 4491' (cid:9) - 6. (cid:9) 3117*--( fitJT (cid:9) chirichlif, (cid:9) 'I#913 4Mm, (31 (cid:9) z I (cid:9) Tifirqii rithoi (cid:9) 3.y (cid:9) , rtir4mH (N4 ugiTiq 4,4
P.<1.9. a15441i 74
ora 4m), (cid:9) 4,1(i=blii (cid:9)
f1'411 1961 W1 NM 194 195,196, 1960, 19 1961, 2,1'1 197 *
TR*T*2\ft TIVS-
*Ri*a-TRIWR'ef 4t
3TTAT-C ThAi
(W) cbirli-{ (4) AI 4 rcri sffsr* '1* ifrm aiTtr*-{ afq- lizR,1961*31.•9171' (cid:9) 3-1111qi 0t7ffq XVI1-T,3 (cid:9) t41c1 VT "*t-a t (cid:9) 'FA.ASK aTRf-A?r (1) 1,1(44 (4) 4 (1) dkcircvr srrkt* a1-1* r0LT, : (*) ama--{ aT54-944, 1961 *:1 %ITU 2 a,1 37-9171 (22*) '311VP:f*t-d-{fatt 01,44-141 Afwg aiii,41*41 pia * (cid:9) *179*T 4hic414 (4) 4 41-c0f'dcf kltV4 (cid:9) k krziN*Ith-- R 7 -499 (cid:9)4,(K
11 'IR1 ti 11'614 372TATt1 [31trill —Wg 3001 (6) (4) (3) (1) (cid:9) (2) (5) 7411t Aftut 374-31Trrird Tfit M-174 3th artirtri I
(7g) eriartd fm7
317=f4,7 aift1M-71, 1961 Thl" wlii 194W, 195, 1961, 19671, 196m, 196 tr 721T 197 A 34.7.1-tm Tot tr4 3%7 379Tmir7 A217 cfliem (5) Th1i (a), (T1), (s), (W) 14 arctift0iftizilt tI:f4"4
fatztl MtA1-1,11 t
(cid:9) 449' t tert (cid:9) (4) A 3k,\AF(0 eatT13es,7 (cid:9) 314771 31(7 614 art 3T217T ae0-15 3i4Tal T 1 TR* "114 WT--1 3iltr (cid:9) t.411 ti ("u) trikEiR 314131 oqrs(4Iq4 (cid:9) aiTz{ (cid:9) Vlb 9-0:F• 614 arrT3 airy ow-44A 1A9 611 (cid:9) t 113 etAwil af17 cbict-r (4) A 31-e7tRycr -50-firrt fiarT7 orik1- 010 ;
(Tr) mi7lair 372Tai atIcRill A 6'I (cid:9) 11311; c6Pi (cid:9) 41 fAt614 * (cid:9) cA cr/r
-3-qtf 44ei (4)
c-rt (cid:9) lft
mArArt t1 liqc4 (ET) tccith 37fAcat7, 1956
c16a ittff 114-11
* (cid:9) 0-4{04 ailz fir chIi4-1 (4) 14 drcifiti ?hi! chikviR tT 4,3i)cpci GmiSevratif (cid:9) W@*; (3) alic114 (4) Tf arc\--116d
t 3-71-t{
3-iftir9TR, 1961 t3TWT XVII aTq-ar aitTiPT XVII-Tgt 161 k--1 TR tt-tal-d-1 f -ting"{ (cid:9) arai• tritr (10'tr"(1,4 (4) A' Op mrt (cid:9) *Nit 4qt frii,;•: (T) 31pit7 aTtifTzfri, 1961 971 2 -er 3q-MRI (23t) t 3Wi t 9ft-di fat* t4411,41 Aka trtait (cid:9) -11c1 (cid:9) ti7 fpi crticetti (4) 4k-rtfitrkt-it11616E cr,,u99 Dif-WR 44t mir7 (cid:9) (11,1\ tie t 3T &Rmt` (cid:9) *Ant * 314ra1 farmil "1401* A-4A" % 314731 1;0% (4) A 4R-1110 i14f 3s,9-tta art 312171 sitcr (cid:9)611 rim 312-71 37,7 aiNt miL,1 WW1 ,364 (cid:9) 317 a (cid:9)11 VIff tl
[PART II—Sec. 3(d)] 12 THE GAZETTE OF INDIA :EXTRAORDINARY (6) (1) (2) (3) (4) (5)(*) 41(14 (5) (cid:9) 17
(1)*14 (4) 4 (I) trt
7.
I(7) TR 41Z--11- cr aTfqff** 447 .4 ,p:Pf tl afrai (cid:9) mfkr*T*214*f-C" : sg-rCr (*) 47*--t 344F974, 1961
311.7*1 19*** 317T77717, (1) 071-1 (aat4t7-1 11F* 7117 TfFr TF71 4tf7T9.) ,
377477K
* 311q14 * 174W{ fq. 4 13.1t1 (cid:9) mst TTM 194 37 , 195,
ch4-411,11 .7ro.3117.71T4 514* (cid:9) {{^{{FOOTNOTE 196*}}}}, 196 77, 196 7,
(4) .4 dics-ffigd 44 14 slei Ala 71 sit 4z ft 06(12117*7fcm (cid:9) thti( 4474 i,m4 3j1t aifk*-rt mi'L 714 3111:1R */1 4f-caraizgr*T1*aftr*I wrirl 4112TFR a44-41f49*-1 (7) afwil*i fml7 ' 4etla (cid:9) I( (cid:9) 372447 (cid:9) -4W TR 3474*-t
(1§1) )plait 312Tat ctiqtlitt (cid:9) chirii-t (5) *I 4F(i 5rrtTr awr RI-17*4. (cid:9) je1R (cid:9) (17), (TO, (7), (17)7:1 81i 7T 374 *P-117-v-ii faR (cid:9) 4C-oliqd cqilk-vilt 444 614 t (cid:9) chic-p-r (cid:9) 4 fatkrft 4-1-11.14 I ( 4 ) (cid:9) fcci r4Mc .strk-NTT 2 4 figrA onk4 *0; (7) 4ltlalt 312141 tY-itui(4 -tEt -97iR (cid:9) 3Trq 41,41;14174 fiT9 &t•It' *4A 44T-4 2.11 fq-4*-ichio4 (4) 4 arc-ordd
9.11-7 Th-rewR
-sriTr 1249 t;
cf047.1m7 (cid:9) /14
* 114 0,-{F *-14(
.9.0; (cid:9) r th14IR14 *TT
RI' 214} 3-17 * 9lliit 344-*-{
4141944, 1961 * alMig
312-13WIFT (cid:9) 6
trt *-t-•*-th-th (cid:9) Foq
s (cid:9) af-44 I
(ii) a Ms (4) 4 (ii) 4t (cid:9) (4) 19 61 6174*714T fitsti ii (cid:9) n k4f 44fr4-xvii-i4t 3Td k1 Attu 3319-m- tr4 * (cid:9)tild (cid:9) 7 trT oh( *--Mt
13 940 ai TEATII : 31-141WIT [ITT (6) (5) (cid:9) (4) (3) (1) (cid:9) (2)wfan (cid:9) rl 41( i7Tth-T m)-04 (4) 74-419- *Ta afrt 3ifirtrif (cid:9) o 4 chef ctARIN t• r:9),w, 141# eni4
*11174 .44q1- tut *4,- ciiiumi 3tiT*-4
T-21711*-0179*
aT2Tar f itlt
(cid:9) 449."* altFIT
~hiciu(4) 4 arvrifliaui cial T1' rop 614 tmft a42,rir 9,-cl 0)4
arl aitrir 377 awaT vrtyr
44-0- A14 urrrl 344 ts
511-d ti
(t) 34111t{ 3tqf974, 1961 (t) 4).04 (5) al 8. (cid:9) 3TRr'rT MUT
4461(N
(3M171 gri),
711
9171 2 (cid:9) 314-t1117 (23t) (t) va 41-nrirtYcf :frqW:11 aft)117T iT4tt *44644 tItitI1437Ttialftlf7?41,L #i airri-dRtf 614 -ii (cid:9) mkti 1961 (cid:9) NTU 194W, 195, 3Tft f75tf chic--{ (cid:9) 196t,1961!,19611,196, (4) 4 4C-cdrGct (cid:9) clef 11211 197 t (16d 'S ci-argN t 4FT-6-R ki4tfr tut (cid:9) cht tfrol' (cid:9) #14fird tri 7-r-df t aiwt (cid:9) T-tirt (cid:9) aft7tR Trr61
4-f2,3 (cid:9) 3•2,3-at f4fftT z1j =NO 3i1t aittrn 'ate sh17 (cid:9) 312TT fq-9*T (v) 3TrnafFrt M f*7 chic (cid:9) (4)4 akofisid (cid:9) Trk 47t4 trt ,iitqcht
614 a it 3T4d1 sw-cf 5)4 atkr944, 1961 11701" alt1-41 (cid:9) 31. 47-41 1;1141 1943, 195,196t, 19603, /41:1711 014 WE 09. 341 -TT ThW 19611, 19611 7141 197 74 417 *1 (-U) tItE417 342.1741 (cid:9) Th4f€4 -d- AA1- *pi 3-117 wit-cr aim A f (cid:9) A oar--r (cid:9) oniou (5)
614 t--4t &TM 1,.,{1-tiif fcli (cid:9) mil Tg 050, (M), 030, X14 (cid:9) Hid vfoh-vir afr( chi(14-1 (37) 4 aretirdd (cid:9) (4) 4 aktifoc[sirkftit k-tqT1 *-449i4ftkt 4114114 I
fra-R4 cb+,4't6 ; (TO (cid:9) 312-NT
urr9614 arrll 3rr7 cb"-{r-N4TA
f49 (cid:9) t (cid:9) oqrwil .d2-11 ThAtr chT(14 (4) Ti afreirtmn itriaT (cid:9) 1-TM7 tItqc< .771
RTIT-P*; CEO Wif* 3litif971:1, 1956 t
(cid:9) 7itt-7 *44-Ftqf &N:t t 0q4 ckig. sfrt i797t1 4404 (4)
ak-11(d4aTlTrilaR ittfd
*11 ci=4 72417517 P14 f; (T) mid (4) 4 afrcnfun 91, icti (cid:9) 41-tt 31-Pm 3Tfifr944, 1961 t 31121T7 XVII
(Ho 4) 6710 7- if
14 (cid:9) THE GAZETTE OF INDIA : EXTRAORDINARY (cid:9) [PART II—SEG. 300] (5)aTarar 314119 (cid:9) t
itp-f-KR
(cid:9) -4T (cid:9)
,31-aT
2. (cid:9) 34fitTd9T TRWIt ti (cid:9) 7471719 Mt ft sip tit:
Territorial Area (cid:9) Persons or class of persons Powers and S. (cid:9) Designation of Headquarter
functions
No. the Income-tax
Authorities
(6)
(5)
(1) (cid:9) (2) (cid:9) (3)
and All functions and
1. For the territorial area mentioned at (i)
I (cid:9) Director of
powers including powers
in column (4), following persons having
New Delhi (i) Areas lying within the
Income-tax
functions and power.;
their names beginning with any of the
territorial limits
(International
relating to 'fix
alphabets 'A' to 'M':
of National
Taxation),
Deduction at Sainte
Capital Territory
Delhi-1
under Sectihn
of Delhi
194E, 195, 961A,
(ill Areas lying
19611, 196G. 196D
(a) Persons being non-residents including foreign companies within the meaning of Sub-section (23A) of Section 2 of the
within the
and 197 of he
Income-tax Act, 1961 and having a
territorial limits
Income Tax Alt,
`Permanent Establishment' in terms
of States of
1961 in respict
of the applicable Double Tax Avoidance
Itarvana, Punjab,
15 110 rrl (1',7114 : 3-TEINT7 [ W1 (cid:9) (6) ( 5 ) (1) (cid:9) (2) (3 ) (4)of persons mentioned at item 1(a) and 11(a) of column (5)
Agreement in the areas mentioned in column (4) or having a 'Business Connection' or having any source of income accuring or arising or deemed to be accruing or arising in the areas mentioned in column (4)
Himachal Pradesh, Rajasthan Jammu & Kashmir, and Union Territory of Chandigarh,
(b) persons being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4);
(e) persons being other than companies deriving
income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (d) persons being companies registered under the Companies Act, 1956 and having registered office or principal place of at Item husiness in the area mentioned in column (4);
(e) any other person responsible fur deducting tax at source under Chapter XVII or Chapter XVII-B or the Income Tax Act, 1961, within
the territorial area mentioned in column (4).
II. For the territorial area mentioned at (ii) in
b) all functions and powers relating to Tax Deduction at source (cid:9) under Section (cid:9) 1948, 195, 196A, 19613, I96C, 196D and 197 of the Income- Tax, Act, 1961 on payments made to non-residents and foreign companies in (cid:9) respect (cid:9) of persons mentioned 1(b), 1(c), (cid:9) 1(d), 1(c), 11(6), 11(e), 11(d) (cid:9) and (cid:9) 11(e) of colunm (5).
column (4) :
(a) Persons being non-residents including foreign companies within the meaning of Sub-section (23A) of Section 2 of the Income-tax Act, 1961 and having a 'Permanent Establishment' in terms of the applicable Double 'Fax Avoidance Agreement, in the area mentioned in column (4) or having a 'Business Connection' or having any source of income accuring or arising or deemed to be accruing or arising in the areas mentioned in column (4) :
(h) persons being other than companies deriving income from sources other than income from husiness or profession and residing within the territorial area mentioned in column (4);
(c) persons being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4),
(d) persons being companies registered under the Companies Act, 1956 and having registered office of principal place of business in the area mentioned in column (4),
(c) any other person responsible for deducting tax at source under Chapter XVII or Chapter XVII-13 of the Income 'fax Act, 1961, with- in the territorial area mentioned in column
(4);
New Delhi (i) Areas lying
1 (cid:9) For the territorial area mentioned at (i) in column (4), following persons having their names beginning with any of the alphabets 'N' to 'Z'
2 (cid:9) Director of Income-tax (International Taxation), Delhi-11
(a) Persons being non-residents including
within the
territorial limits
of Natioanl
Capital Territory
of Delhi
(a) All functions and powers including functions (cid:9) and powers relating to Tax Deduction at Source (cid:9) under Section (cid:9) 1946,
foreign companies within the meaning of
(ii) Territorial area
[PART II—Sac. 3(11)] 16 (cid:9) THE GAZETTE OF INDIA : EXTRAORDINARY (6) ( 5 ) (1) (cid:9) (2) (3) (4)195. I96A, 19613, 196C, I96D and 197 of the Income-- Tax Act, 1961 in respect of persons mentioned at item 1(a) and 11(a) of column (5);
•
Sub-section (23A) of Section 2 of the Income-tax Act, 1961 and having a 'Permanent Establishment' in terms of the apnlicable Double Tax Avoidance Agreement in the areas mentioned in column (4) or having a 'Business Connection' or having any source of income accuring or arising or deemed to be accruing or arising in the areas mentioned in column (4);
under the juris- diction of CCIT, Kanpur, CCIT, Ghaziabad and CCIT Dehradun in the State of Uttar Pradesh and Uttaranchal, specified in S.O. 732(E) dated 31-7-2001and S.O. 733 (E) dated (cid:9) (b) 31-7-2001 and I85(E) dated (cid:9) 12-2-2007.
(c) persons being other than companies (cid:9) deriving income from business or profession and whose principal place (cid:9) of business is within the territorial area mentioned in column (4);
(d) persons being companies registered under (cid:9) the Companies Act, 1956 and having (cid:9) registered officeor principal place of (cid:9) business in the area mentioned in column (4); (cid:9)
(cid:9) persons being other than companies (cid:9) (b) all functions and deriving income from sources other (cid:9) powers relating to than income from business or profession (cid:9) Tax Deduction at and residing within the territorial area (cid:9) source (cid:9) under mentioned in column (4); (cid:9) Section (cid:9) 194E, 195, 1.96A, 19613, 196C, I96D and 197 of the Income- Tax, Act, 1961 on payments made to non-residents and foreign companies in respect of persons mentioned at Item 1(b), 1(c), 1(d), 1(e), 11(b), 11(c), II(d) and II(e) of column (5).
(e) any other person responsible for deducting tax at source under Chapter XVII or Chapter XVII-B of the Income Tax Act, 1961, within the territorial area mentioned in column (4).
II. For the territorial area mentioned at
(ii) in column (4)
(a) Persons being non-residents including foreign companies within the meaning of Sub-section (23A) of Section 2 of the Income-tax Act, 1961 and having a 'Permanent Establishment' in terms of the applicable Double Tax Avoidance Agreement, in the area mentioned in column (4) or having a 'Business Connection' or having any source of income accuring or arising or deemed to be accruing or arising in the areas mentioned in column
(4)
(b) persons being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4);
(c) persons being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4);
(d) persons being companies registered under the Companies Act, 1956 and having registered office of principal place of business in the area mentioned in column (4);
(e) any other person responsible for deducting tax at source under Chapter XVII or Chapter XVII-B of the Income Tax Act, 1961, with- in the territorial area mentioned in column (4);
(iii) Territorial area (cid:9) III. For the territorial areas mentioned at (III) (cid:9) (a) All functions and powers excluding under the juris- (cid:9) in column (4), (cid:9) diction of CCIT, (cid:9) (a) Persons being non-residents including (cid:9) functions (cid:9) and
17 '3W ail 1h314 : 371Te7Ttuf [53M (cid:9) 3 0 0] (6) (4) ( 5 ) (3 ) powers relating to foreign companies within the meaning ofLucknow, CCIT,
Tax Deduction at
Sub-section (23A) of Section 2 of the
Allahabad, CCIT,
Source (cid:9) under
Income-tax Act, 1961 and haying a
Bareilly in the
Chapter XVII-I3
'Permanent Establishment' in terms
State of Uttar
of Income Tax
of the applicable Double 'fax Avoidance
Pradesh specified
Act, (cid:9) 1961 (cid:9) in
Agreement, in the areas mentioned in
in S.O. 732(E)
respect of persons
column (4) or having a 'Business
dated 31-7-2001,
mentioned at item
Connection' or having any source of
S. 0.733(E) dated
111(a) of column (5)
income accruing or arising or deemed
31-7-200t and
to he aeeuring of arising in the areas
S.O. t85(E)
mentioned in column (4).
dated 12-2-2007.
(a) All functions and
Persons being non-residents including
powers including
foreign companies within the meaning of
Mumbai (cid:9) In the state of (cid:9) (a) Maharashtra (cid:9) Maharashtra,—
3 (cid:9) Director of Income-tax
functions (cid:9) and
Sub-section (23A) of Section 2 of the
(International
powers relating to
Income-tax Act, 1961 and having a
Areas lying within
Taxation),
Tax Deduction at
'Permanent Establishment' in terms
the territorial limits
Mumbai
source (cid:9) under
of the applicable Double Tax Avoidance
of Metropolitan
Section (cid:9) 194E,
Agreement, in the areas mentioned in
Council of Greater
195, 196A, 196B,
column (4) or having a 'Business
Mumbai and
1960, 196D and
Connection' or having any source of
Districts of
197 of the Income-
income accruing or arising or deemed to
Thane and
Tax Act, 1961 in
be accruing or arising in the areas
Raigarh
respect of persons
mentioned at item
mentioned in column (4) ; persons being other than companies
(h)
(a) of column (5)
deriving income from sources other than
income from business or profession and
(h) all functions and
residing within the territorial area mentioned
powers relating to
in column (4);
Tax Deduction at
persons being other than companies
(c)
Source (cid:9) under
deriving income from business or
Section (cid:9) 19413,
profession and whose principal place
195, (cid:9) 196A,
of business is within the territorial area
19613, 1960,
196D and 197
mentioned in column (4); persons being companies registered under
(d)
of the Income-
the Companies Act, 1956 and having
registered office or principal place of
Tax, Act, 1961 on payments made to
business in the area mentioned in column
non-residents and
(4);
foreign companies
in (cid:9) respect (cid:9) of
(e) any other person responsible tbr deducting
persons mentioned
tax at source under Chapter XVII or
at Item (b), (e),
Chapter XVII-B of the Income Tax Act,
1961, within the territorial area mentioned
(d), (cid:9) (b), (c), (cid:9) (d) (cid:9) and
in column (4).
(e) of column (5)
Persons being non-residents including
Areas lying with (cid:9) (a)
Bangalore
foreign companies within the meaning of
the territorial limits
Karnataka
4. (cid:9) Director of Income-tax
(a) All functions and powers including functions and
Sub-section (23A) of Section 2 of the
of State of
(International
powers relating to
Income-tax Act, 1961 and having a
Karnataka, Goa
Taxation),
Tax Deduction at
'Permanent Establishment' in terms
and Andhra
I3angalore
Source under
of the applicable Double Tax Avoidance
Pradesh
Section 194E,
Agreement in the areas mentioned in
195, 196A, 196B,
column (4) or having a 'Business
196C, 196D and
Connection' or having any source of
197 of the Income
income accruing or arising or deemed to
tax Act, 1961 in
to he accruing or arising in the areas
respect of persons
mentioned in column (4)
persons being other than companies
(b)
mentioned (cid:9) at item (cid:9) (a) (cid:9) of
deriving income from sources other than
column (5)
income from business or profession and
d
residing within the territorial area mentione
in column (4);
(c) persons being other than companies
(b) all functions and powers relating to
deriving income from business or
Tax Deduction at
profession and whose principal place
of business is within the territorial area
source (cid:9) under Section (cid:9) 194E,
mentioned in column (4);
195, I96A, 1968,
Licit4
THE GAZETTE OF INDIA : EXTRAORDINARY [PART --SEC. 3(H)] 18 (6) ( 5 ) (3) (4)(d) persons being companies registered under the Companies Act, 1956 and having registered office or principal place of business in the area mentioned
in column K4);
196C, 196D and 197 of the Income- tax, Act, 1961 on payments made to non-residents and foreign companies in (cid:9) respect (cid:9) of persons mentioned at Item (b), (c), (d), and (e) of column (5)
(e) any other person responsible for deducting tax at source under Chapter XVII or Chapter XVII-B of the Income Tax Act, 1961, within the territorial area mentioned in column (4).
5. (cid:9) Director of (cid:9) Chennai,
Income-tax (cid:9) Tamil Nadu (International Taxation), Chennai
Area lying within the territorial limits of State of Tamil Nadu, Kerala, Union Territory of Pondicherry and Lakshadweep
(a) Persons being non-residents including foreign companies within the meaning of Sub-section (23A) of Section 2 of the Income-tax Act, 1961 and having a `Permanent Establishment' in terms of the applicable Double Tax Avoidance Agreement in the areas mentioned in column (4) or having a 'Business Connection' or having any source of income accruing or arising or deemed to be accruing or arising in the areas mentioned in column (4) ;
(a) All functions and powers including functions (cid:9) and powers relating to Tax Deduction at Source (cid:9) under Section (cid:9) 194E, 195, 196A, I96B, 196C, 196D and 197 of the Income- Tax Aci, 1961 in respect of persons mentioned (cid:9) at item 1(a) of I column (cid:9) (5)
(b) persons being 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)
(c) persons being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4);
(d) persons being companies registered under the Companies Act, 1956 and having registered office or principal place of business in the area mentioned in Column (4);
all functions and powers relating to Tax Deduction at Source (cid:9) under Section (cid:9) 194E, 195, 196A, 1. 96B, 196C. 196D and I 197 of the Income- Tax, Act, 1961 on payments made to I non-residents and foreign companies in (cid:9) respect (cid:9) of (cid:9) I persons mentioned at Item (b), (c), (d) and (c) of column (5) I
(e) any other person responsible for deducting tax at source under Chapter XVII or Chapter XVII-B of the Income Tax Act, 1961, within the territorial area mentioned in column (4);
I. For the territorial area mentioned al (i) in Column (a
Kolkata, West, Bengal
Director of Income-tax (International Taxation), Kolkata
(I) Area lying within the territorial limits of State of West Bengal, Orissa, Sikkim and Union Territory of Andaman]and Nicobar Islands.
(a) Persons being non-residents including foreign companies within the meaning of Sub-section (23A) of Section 2 of the Income-tax Act, 1961 and having a 'Permanent Establishment' in terms of the applicable Double 'fax Avoidance Agreement in the areas mentioned in column (4) or having a 'Business Connection' or having any source of income accruing or arising or deemed to be accruing or arising in the areas mentioned in column (d) ;
All functions and I powers including) functions (cid:9) and powers relating tot Tax Deduction at Source (cid:9) under) Section (cid:9) 194F..1 195, 196A, 196131 196C, I96D and 197 of the Income( tax Act, 196 in (cid:9) respect (cid:9) of persons mcntione)t at item (a) of column (5) ;
(b) persons being other than companies deriving income from sources other than income from business or profession. and residing within the territorial area (cid:9) (b) mentioned in column (4);
all functions and powers relating tt, tax Deduction at Source (cid:9) under Section (cid:9) 1941, 195, 196A, 19613,
(e) persons being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4);
19 [ ilFT II —0 (cid:9) 300) 1117 (.1 31TINRui (6) (4) ( 5 ) (3)(d) Persons being companies registered under the Companies Act, 1956 and having registered office or principal place of business in the area mentioned in column (4) ;
(c) Any other person responsible for deducting
196C, 196D and 197 of the Income- Tax, Act, 1961 on payments made to non-residents and foreign companies in respect of persons mentioned at Item (b), (c), (d) and (e) of column (5)
tax at source under Chapter XVII or Chapter XV11-13 of the Income tax Act, 1961, within the territorial area mentioned in column (4).
(ii) Areas lying within (cid:9) II. the territorial limits of State of Bihar, (cid:9) (a) Jharkhand, Assam, Manipur, Nagaland, Arunachal Pradesh, Meghalaya, Mizoram, and Tripura.
S
(c) All functions and powers excluding functions (cid:9) and powers relating to Tax Deduction at Source (cid:9) under Chapter XVII-B of Income Tax Act, (cid:9) 1961 (cid:9) in respect of persons mentioned (cid:9) at item 11(a) (cid:9) o f column (5).
For the territorial area mentioned at (ii) in column (4). Persons being non-residents including foreign companies within the meaning of Sub-section (23A) of Section 2 of the Income-tax Act, 1961 and having a `Permanent Establishment' in terms • of the applicable Double Tax Avoidance Agreement in the areas mentioned in column (4) or having a 'Business Connection' or having any source of income accruing or arising or deemed to to be accruing or arising in the areas mentioned in column (4).
(i) Area lying with the (cid:9) 1. For the territorial area mentioned at (i) in Colman
Ahmedabad, Gujarat
7. (cid:9) Director of Income-I ax (International Taxation), Ahmedabad
territorial limits (cid:9) (a) Persons being non-residents including of State of (cid:9) foreign companies within the meaning of Chhattisgarh, (cid:9) Sub-section (23A) of Section 2 of the Gujarat and (cid:9) Income-tax Act, 1961 and having a Union Territory of (cid:9) 'Permanent Establishment' in terms Daman & Diu and (cid:9) of the applicable Double Tax Avoidance Dadra & Nagar (cid:9) Agreement in the areas mentioned in Flaveli (cid:9) column (4) or having a 'Business
Connection' or having any source of income accruing or arising or deemed to to be accruing or arising in the areas mentioned in column (4).
(b) Persons being other than companies
(4) All functions and powers including functions (cid:9) and powers relating to Tax Deduction at Source (cid:9) under Sections (cid:9) 194E, 195, 196A, 196B, 1960, 196D and 197 of the Income- tax Act, 1961 in respect of persons mentioned (cid:9) at item (cid:9) 1(a) of column (5).
deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4);
(c) Persons being other than companies deriving income from business or profession and and whose principal place of business is within the territorial area mentioned in column (4).
(d) Persons being companies registered under the Companies Act, 1956 and having registered off ce or principal place of business in the area mentioned in column (4).
(e) Any other person responsible for deducting
(b) All functions and powers relating to Tax Deduction at Source (cid:9) under Sections (cid:9) 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income- Tax, Act, 1961 on payments made to non-residents and foreign companies in respect of persons mentioned at Item 1(b), 1(c), 1(d) and 1(e) of column (5).
Let at source under Chapter XVII or Chapter XVII B of the Income tax Act, 1961, within the territorial area mentioned in column (4).
(ii) Areas lying within (cid:9) IL
- (cid:9) the territorial limits
of Madhya Pradesh (a)
•
(c) All functions and powers excluding functions (cid:9) and powers relating to Tax Deduction at Source (cid:9) under Chapter XV1113
For the territorial area mentioned at (ii) in column (4), Persons being non-residents including foreign companies within the meaning of Sub-section (23A) of Section 2 of the Income-tax Act, 1961 iitd having a 'Permanent Establishment' in terms
[PART [I—SEc. 3(ii)] 20 (cid:9) THE GAZETTE OF INDIA: EXTRAORDINARY (6) ( 5 ) (1) (cid:9) (2) (3) (4)of Income tax Act, (cid:9) 1961 (cid:9) in respect of persons mentioned (cid:9) at item (cid:9) 11(a) (cid:9) of
column (5)
of the applicable Double Tax Avoidance Agreement in the areas mentioned in column (4) or having a 'Business Connection' or having any source of income accruing or arising or deemed to be accruing or arising in the areas mentioned in column (4).
(a)
Pune, Maharashtra
8 (cid:9) Director of Income-tax (International Taxation), Pune
Areas lying with (cid:9) (a) the territorial limits of Maharashtra excluding the areas within Metropolitan Council of Greater Mumhai and District of Thane and Raigarh in the State of Maharashtra.
(b)
All functions and powers including functions (cid:9) and powers relating to Tax Deduction at Source (cid:9) under Sections (cid:9) 194E, 195, 196A, 196B, 196C, 1968 and 197 of the Income- tax Act, 1961 in respect of persons mentioned (cid:9) at item (a) of column
( 5)
Persons being non-residents including foreign companies within the meaning of Sub-section (23A) of Section 2 of the Income-tax Act, 1961 and having a 'Permanent Establishment' in terms of the applicable Double Tax Avoidance Agreement in the areas mentioned in column (4) or having a 'Business Connection' or having any source of income accruing or arising or deemed to to be accruing or arising in the areas mentioned in column (4). Persons being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4);
(c) Persons being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4);
(d) Persons being companies registered under the Companies Act, 1956 and having registered office or principal place of business in the area mentioned in column
(4).
(e) any other person responsible for deducting
(h) all functions and powers relating to Tax Deduction at source (cid:9) under Sections (cid:9) 194E, 195, 196A, 196B, I96C, 196D and 197 of the Income- tax, Act, 1961 on payments made to non-residents and - foreign companies in respect of persons mentioned at items (h), (c), (d), and (e) of column (5).
tax at source under Chapter XVII or Chapter XVIIB of the Incotne tax Act, 1961, within the territorial area mentioned in column (4).
2. This Notification shall come in to force from the date of its publication in the Official Gazette.
[Notification No.250'2007!P No. 187/09,12007-1TA-II
Dr. JAGDEEP GOEL, Director
Note:— The principal notification was published in the Gazette of India, Part II, Section 3, Sub-section (ii), Extraordinary,
vide number S.O. 881(E) dated the 14th September, 2001.
Printed by the Manager, Govt. of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.
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- fad (cid:9) wt 2001 t a6cl (cid:9) 11510 .4 Tr 2,111 NOTIFICATION New Delhi, the 28th September. 2007 (INCOME-TAX) S.O. 1680(E).—In exercise of the powers conferred by Sub-sections (1) and (2) of Section 120 of the Income Tax Act, 1961 (43 of I961), the Central Board of Direct Taxes hereby makes the following amendments to the notification of the Government of India, in the Ministry of Finance (Department of Revenue), (Central Board of Direct Taxes), number S.O. 881(E), dated the 14th September, 2001, namely :— I. In the said notification— In the preamble, for the words and figures 'serial numbers Ito 5' the words and figures 'serial numbers 1 to 8' (i) shall be substituted. for para (b), the following para shall be substituted, namely :- -(6) the Directors of Income-tax referred to in this notification to issue orders in writing empowering the Additional Directors of Income-tax or Joint Directors of Income Tax, who are subordinate to them to exercise the powers and perform the functions of Additional Commissioners of Income-tax or Joint Commissioner of Income-tax, in respect of such territorial areas or of such persons or classes of persons or of such incomes or classes of income or of such cases or classes of cases specified in the corresponding entries in column (4) of the Schedule:" (iii) for para (c), the following para shall be substituted, namely :— "(c) the Additional Directors of Inconte-tax and Joint Directors of Incoine 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 byl the Assessing Officer, who are subordinate to them, in respect of such specified area or persons orl classes of persons or incomes or classes of income of cases or classes of case, in respect of which such' Additional Directors of income-tax or Joint Directors of Income Tax are authorized under clause (b) of th'H notification." (iv) for the schedule. the following shall be substituted, namely :— SCHEDULE ↩
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