Notification No. 231

Amendment of the Income-tax Rules under section 120 of the Income-tax Act, 1961

What this is

Notification No. 231 was published on 22 August 2007. Its subject is Amendment of the Income-tax Rules under section 120 of the Income-tax Act, 1961.

This amends the Income-tax Rules. What it changes is the Rules, not the Act — and a rule can never take away what the section gives.

What it does

In exercise of the powers under sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, the Central Board of Direct Taxes further amends its notification S.O. 994(E) dated 9 September 2004 by substituting the Schedule to it. The substituted Schedule sets out, in five columns, the designation of the income-tax authorities who are Transfer Pricing Officers, their headquarters, their territorial area and the persons or class of persons over whom they have jurisdiction. It assigns Joint Commissioners of Income-tax (Transfer Pricing Officer)-I(1), I(2) and I(3), Delhi, and Deputy or Assistant Commissioners (Transfer Pricing Officer)-I(4), I(5) and I(6), Delhi, to the National Capital Territory of Delhi and the State of Haryana in respect of persons whose names begin with any of the alphabets "A" to "M"; a Joint Commissioner and a Deputy or Assistant Commissioner (Transfer Pricing Officer)-I at Chandigarh for Punjab, Jammu and Kashmir, Himachal Pradesh and the Union territory of Chandigarh; and a Joint Commissioner and a Deputy or Assistant Commissioner (Transfer Pricing Officer) at Jaipur for Rajasthan, with further entries including Joint Commissioner (Transfer Pricing Officer)-II(1), Delhi.

Who it reaches

assessees with international transactions referred for determination of arm's length price
Transfer Pricing Officers at Delhi, Chandigarh and Jaipur
Assessing Officers making a reference to the Transfer Pricing Officer

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.120	s.241, s.243

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

NOTIFICATION NO. 231/2007, DATED 22-8-2007
In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following further amendment to the Notification of the Government of India, Ministry of Finance (Department of Revenue), (Central Board of Direct Taxes), number S.O. 994(E) dated the 9th September, 2004, namely :-
In the said notification, for the Schedule, the following Schedule shall be substituted, namely:-
"SCHEDULE

Serial Number

Designation of Income-tax Authorities

Head Quarter

Territorial Area

Persons or Class of persons

(1)

(2)

(3)

(4)

(5)

1

Joint Commissioner of Income-tax (Transfer Pricing Officer)-1(1), Delhi

Delhi

Areas lying within the territorial limits of National Capital Territory of Delhi and state of Haryana.

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'A' to 'M'.

2

Joint Commissioner of Income-tax (Transfer Pricing Officer)-I (2), Delhi.

Delhi

Areas lying within the territorial limits of National Capital Territory of Delhi and state of Haryana.

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (A) and having their names beginning with any of the alphabets 'A' to 'M'.

3

Joint Commissioner of Income-tax (Transfer Pricing Officer)-I (3) Delhi.

Delhi

Areas lying within the territorial limits of National Capital Territory of Delhi and state of Haryana.

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'A' to 'M'.

4.

Joint Commissioner of Income-tax (Transfer Pricing Officer) -I, Chandigarh

Chandigarh

Areas lying within the territorial limits of states of Punjab, Jammu & Kashmir, Himachal Pradesh and Union Territory of Chandigarh.

Person or class of persons who are assessed or assessable within jurisdiction of Assessing officer having their office in the territorial area indicated in column (4).

5

Joint Commissioner of Income-tax (Transfer Pricing Officer) -I, Jaipur

Jaipur

Areas lying within the territorial limits of state of Rajasthan.

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4).

6

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-I (4), Delhi

Delhi

Areas lying within the territorial limits of National Capital Territory of Delhi and state of Haryana.

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'A' to 'M'.

7

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-I (5) Delhi

Delhi

Areas lying within the territorial limits of National Capital Territory of Delhi and state of Haryana

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'A' to 'M'

8

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(6), Delhi

Delhi

Areas lying within the territorial limits of National Capital Territory of Delhi and state of Haryana.

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'A' to 'M'

9

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-I Chandigarh

Chandigarh

Areas lying within the territorial limits of states of Punjab, Jammu & Kashmir, Himachal Pradesh and Union Territory of Chandigarh.

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4).

10

Deputy Commissioner or Assistant Commissioner of Income-tax Transfer Pricing Officer-Jaipur

Jaipur

Areas lying within the territorial limits of state of Rajasthan

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4).

11

Joint Commissioner of Income-tax (Transfer Pricing Officer)- 11(1) Delhi

Delhi

Areas lying within the territorial limits of National Capital Territory of Delhi and state of Haryana.

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'N' to 'Z'.

12

Joint Commissioner of Income-tax (Transfer Pricing Officer)- II (2) Delhi

Delhi

Areas lying within the territorial limits of National Capital Territory of Delhi and state of Haryana.

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'N' to 'Z'.

13

Joint Commissioner of Income-tax (Transfer Pricing Officer)- II (3) Delhi.

Delhi

Areas lying within the territorial limits of National Capital Territory of Delhi and state of Haryana.

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial, area indicated in column (4) and having their names beginning with any of the alphabets 'N' to 'Z'.

14

Joint Commissioner of Income-tax Transfer Pricing Officer)- I (4) Delhi.

Delhi

Areas lying within the territorial limits of National Capita! Territory of Delhi and state of Haryana.

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'N' to Z

15

Joint Commissioner of Income-tax (Transfer Pricing Officer)- I, Kanpur

Kanpur

Areas lying within the territorial limits of states of Uttar Pradesh and Uttranchal.

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing officer having their office in the territorial area indicated in column (4)

16

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)- II (5), Delhi

Delhi

Areas lying within the territorial limits of National Capital Territory of Delhi and state of Haryana.

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'N' to 'Z'.

17

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)- II (6), Delhi

Delhi

Areas lying within the territorial limits of National Capital Territory of Delhi and state of Haryana.

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'N' to 'Z'.

18

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)- II (7) Delhi

Delhi

Areas lying within the territorial limits of National Capital Territory of Delhi and state of Haryana.

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'N' to 'Z'.

19

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)- II (8), Delhi

Delhi

Areas lying within the territorial limits of National Capital Territory of Delhi and state of Haryana.

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'N' to 'Z'.

20

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)- II, Kanpur

Kanpur

Areas lying within the territorial limits of states of Uttar Pradesh and Uttranchal.

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing officer having their office in the territorial area indicated in column (4)

21

Joint Commissioner of Income-tax (Transfer Pricing Officer)- I (1), Mumbai

Mumbai

Areas lying within the territorial limits of Metropolitan Council of Greater Mumbai and Districts of Thane and Raigarh, state of Maharashtra.

Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'A' to 'M'.

22

Joint Commissioner of Income-tax (Transfer Pricing Officer)- I (2), Mumbai

Mumbai

Areas lying within the territorial limits of Metropolitan Council of Greater Mumbai and Districts of Thane and Raigarh, state of Maharashtra.

Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and laving their names beginning with any of the alphabets 'A' to 'M . ;

23

Joint Commissioner of Income-tax (Transfer Pricing Officer)- I (3), Mumbai

Mumbai

Areas lying within the territorial limits of Metropolitan Council of Greater Mumbai and Districts of Thane and Raigarh, state of Maharashtra.

Persons or class of persons who ) are assessed or assessable within j jurisdiction of Assessing Officer J having their office in the territorial i area indicated in column (4) and having their names beginning with j any of the alphabets 'A' to 'M'.

24

Joint Commissioner of Income-tax (Transfer Pricing Officer)- I (4), Mumbai

Mumbai

Areas lying within the territorial limits of Metropolitan Council of Greater Mumbai and Districts of Thane and Raigarh, state of Maharashtra.

Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'A' to 'M'.

25

Joint Commissioner of Income-tax (Transfer Pricing Officer)- I (5), Mumbai

Mumbai

Areas lying within the territorial limits of Metropolitan Council of Greater Mumbai and Districts of Thane and Raigarh, state of Maharashtra.

Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'A' to 'M'.

26

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-I (6), Mumbai

Mumbai

Areas lying within the territorial limits o1 Metropolitan Council of Greater Mumbai and Districts of Thane and Raigarh, state of Maharashtra.

Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'A' to 'M'.

27

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-I (7), Mumbai

Mumbai

Areas lying within the territorial limits of Metropolitan Council of Greater Mumbai and Districts of Thane and Raigarh, state of Maharashtra.

Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'A' to 'M'.

28

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-I (8), Mumbai

Mumbai

Areas lying within the territorial limits of Metropolitan Council of Greater Mumbai and Districts of Thane and Raigarh, state of Maharashtra.

Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'A' to 'M'.

29

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-(9), Mumbai

Mumbai

Areas lying within the territorial limits of Metropolitan Council of Greater Mumbai and Districts of Thane and Raigarh, state of Maharashtra

Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'A' to 'M'.

30

Deputy Commissioner or Assistant Commissioner of Income-tax Transfer Pricing Officer)-(10), Mumbai

Mumbai

Areas lying within the territorial limits of Metropolitan Council of Greater Mumbai and Districts of Thane and Raigarh, state of Maharashtra.

Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'A' to 'M'.

31

Joint Commissioner of Income-tax Transfer Pricing Officer)-I (1), Mumbai

Mumbai

Areas lying within the territorial limits of Metropolitan Council of Greater Mumbai and Districts of Thane and Raigarh, state of Maharashtra.

Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'N' to 'Z'.

32

Joint Commissioner of Income-tax Transfer Pricing Officer)- II (2), Mumbai

Mumbai

Areas lying within the territorial limits of Metropolitan Council of Greater Mumbai and Districts of Thane and Raigarh, state of Maharashtra.

Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'N' to 'Z'.

33

Joint Commissioner of Income-tax (Transfer Pricing Officer)- II (3), Mumbai

Mumbai

Areas lying within the territorial limits of Metropolitan Council of Greater Mumbai and Districts of Thane and Raigarh, state of Maharashtra.

Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'NT to '2'.

34

Joint Commissioner of Income-tax (Transfer Pricing Officer)- II (4), Mumbai

Mumbai

Areas lying within the territorial limits of Metropolitan Council of Greater Mumbai and Districts of Thane and Raigarh, state of Maharashtra.

Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'N' to 'Z'.

35

Joint Commissioner of Income-tax (Transfer Pricing Officer)- II (5), Mumbai

Mumbai

Areas lying within the territorial limits of Metropolitan Council of Greater Mumbai and Districts of Thane and Raigarh, state of Maharashtra

Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'N' to 'Z'.

36

Joint Commissioner of Income-tax (Transfer Pricing Officer)- II (6), Mumbai

Mumbai

Areas lying within the territorial limits of Metropolitan Council of Greater Mumbai and Districts of Thane and Raigarh, state of Maharashtra

Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'N' to Z

37

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)- II (7), Mumbai

Mumbai

Areas lying within the territorial limits of Metropolitan Council of Greater Mumbai and Districts of Thane and Raigarh, state of Maharashtra.

Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'N' to 'Z'.

38

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)- II (8), Mumbai

Mumbai

Areas lying within the territorial limits of Metropolitan Council of Greater Mumbai and Districts of Thane and Raigarh, state of Maharashtra.

Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'NT to 'Z'.

39

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)- II (9), Mumbai

Mumbai

Areas lying within the territorial limits of Metropolitan Council of Greater Mumbai and Districts of Thane and Raigarh, state of Maharashtra.

Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'N' to 'Z'.

40

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-11(10), Mumbai

Mumbai

Areas lying within the territorial limits of Metropolitan Council of Greater Mumbai and Districts of Thane and Raigarh, state of Maharashtra.

Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'N' to 'Z'.

41

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-11(11), Mumbai

Mumbai

Areas lying within the territorial limits of Metropolitan Council of Greater Mumbai and Districts of Thane and Raigarh, state of Maharashtra.

Persons or class of persons who are assessed or assessable within I jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'N' to 'Z'

42

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(12), Mumbai

Mumbai

Areas lying within the territorial limits of Metropolitan Council of Greater Mumbai and Districts of Thane and Raigarh, state of Maharashtra.

Persons or class of persons who are assessed or assessable within jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4) and having their names beginning with any of the alphabets 'N' to 'Z'.

43

Joint Commissioner of Income-tax (Transfer Pricing Officer) I Bangalore

Bangalore

Areas lying within the territorial limits of states of Karnataka and Goa

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4).

44

Joint Commissioner of Income-tax (Transfer Pricing Officer) II Bangalore

Bangalore

Areas lying within the territorial limits of states of Karnataka and Goa

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4).

45

Joint Commissioner of Income-tax (Transfer Pricing Officer) III Bangalore

Bangalore

Areas lying within the territorial limits of states of Karnataka and Goa

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4).

46

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-IV Bangalore

Bangalore

Areas lying within the territorial limits of states of Karnataka and Goa

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4).

47

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-V Bangalore

Bangalore

Areas lying within the territorial limits of states of Karnataka and Goa

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4).

48

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-VI Bangalore

Bangalore

Areas lying within the territorial limits of states of Karnataka and Goa

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4).

49

Joint Commissioner of Income tax (Transfer Pricing Officer) I, Hyderabad

Hyderabad

Areas lying within the territorial limits of state of Andhra Pradesh

Persons or class of persons who are assessed or assessable within he jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4).

50

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II Hyderabad

Hyderabad

Areas lying within the territorial limits of state of Andhra Pradesh

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4).

51

Joint Commissioner of Income-tax (Transfer Pricing Officer) I Chennai

Chennai

Areas lying within the territorial limits of state of Tamil Nadu and Union Territory of Pondicherry

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4).

52

Joint Commissioner of Income-tax (Transfer dicing Officer) II Chennai

Chennai

Areas lying within the territorial limits of state of Tamil Nadu and Union Territory of Pondicherry

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4).

53

Joint Commissioner of Income-tax (Transfer Pricing Officer) III Chennai

Chennai

Areas lying within the territorial limits of state of Tami Nadu and Union Territory of Pondicherry

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4).

54

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-IV Chennai

Chennai

Areas lying within the territorial limits of state of Tamil Nadu and Union Territory of Pondicherry

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (A) .

55

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-V Chennai

Chennai

Areas lying within the territorial limits of state of Tamil Nadu and Union Territory of Pondicherry

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (A) .

56

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-VI Chennai

Chennai

Areas lying within the territorial limits of state of Tamil Nadu and Union Territory of Pondicherry

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4)

57

Joint Commissioner of Income-tax (Transfer Pricing Officer) I Cochin

Cochin

Areas lying within the territorial limits of State of Kerala and Union Territory of Lakshadweep

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4).

58

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II Cochin

Cochin

Areas lying within the territorial limits of State of Kerala and Union Territory of Lakshadweep

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (A) .

59

Joint Commissioner of Income-tax (Transfer Pricing Officer)-I Kolkata

Kolkata

Areas lying within the territorial limits of states of West Bengal, Jharkhand, Bihar, Orissa, Assam, Manipur, Nagaland, Arunachal Pradesh, Meghalaya, Sikkim, Mizoram, Tripura and Union Territory of Andaman & Nicobar Islands.

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4).

60

Joint Commissioner of Income-tax (Transfer Pricing Officer) II Kolkata

Kolkata

Areas lying within the territorial limits of states of West Bengal, Jharkhand, Bihar, Orissa, Assam, Manipur, Nagaland, Arunachal Pradesh, Meghalaya, Sikkim, Mizoram, Tripura and Union Territory of Andaman & Nicobar Islands.

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4).

61

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-III, Kolkata

Kolkata

Areas lying within the territorial limits of states of West 3engal, Jharkhand, Bihar, Orissa, Assam, Manipur, Nagaland, Arunachal Pradesh, Meghalaya, Sikkim, Mizoram, Tripura and Union Territory of Andaman & Nicobar Islands.

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4).

62

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-IV Kolkata

Kolkata

Areas lying within he territorial limits of states of West Bengal, Jharkhand, Bihar, Orissa, Assam, Manipur, Nagaland, Arunachal Pradesh, Meghalaya, Sikkim, Mizoram, Tripura and Union Territory of Andaman & Nicobar Islands.

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4).

63

Joint Commissioner of income-tax (Transfer Pricing Officer) I Pune

Pune

Areas lying within the territorial limits of state of Maharashtra excluding the areas lying within the territorial limits of Metropolitan Council of Greater Mumbai and Districts of Thane and Raigarh.

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4).

64

Joint Commissioner of Income-tax (Transfer Pricing Officer) II Pune

Pune

Areas lying within the territorial limits of state of Maharashtra excluding the areas lying within the territorial limits of Metropolitan Council of Greater Mumbai and Districts of Thane and Raigarh.

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4).

65

Joint Commissioner of Income-tax (Transfer Pricing Officer) I Raipur

Raipur

Areas lying within the territorial limits of state of Chhattisgarh.

3ersons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4).

66

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-III Pune

Pune

Areas lying within the territorial limits of state of Maharashtra excluding the areas lying within the territorial limits of Metropolitan Council of Greater Mumbai and Districts of Thane and Raigarh.

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4).

67

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-IV Pune

Pune

Areas lying within the territorial limits of state of Maharashtra excluding the areas lying within the territorial limits of Metropolitan Council of Greater Mumbai and Districts of Thane and Raigarh.

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4).

68

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)- II Raipur

Raipur

Areas lying within the territorial limits of state of Chhattisgarh.

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4).

69

Joint Commissioner of Income-tax (Transfer Pricing Officer)- I Ahmedabad

Ahmedabad

Areas lying within the territorial limits of state of Gujarat, Madhya Pradesh and Union Territories of Daman & Diu and Dadra & Nagar Haveli.

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4).

70

Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)- II Ahmedabad !

Ahmedabad

Areas lying within the territorial limits of state of Gujarat, Madhya Pradesh and Union Territories of Daman & Diu and Dadra & Nagar Haveli.

Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in column (4).

Note : - The Central Board of Direct Taxes empowers the Director General of Income-tax (International Taxation or the concerned Directors of Income-tax (Transfer Pricing) to distribute the work amongst the Transfer Pricing Officers working under them while exercising their powers and performing their functions.

[F. No. 187/09/2007-ITA-I]

What to watch

Jurisdiction over Delhi and Haryana is split alphabetically, the entries reproduced turning on names beginning with any of the alphabets "A" to "M".
The whole Schedule to S.O. 994(E) is substituted, so the earlier allocation of transfer pricing jurisdiction ceases to operate.
Column (5) of entry 2 refers to the territorial area indicated in "column (A)" where the other entries read "column (4)"; the slip is on the face of the notification.

Where you meet it

In a reference by the Assessing Officer to the Transfer Pricing Officer and in the notice and order determining the arm's length price under the transfer pricing provisions.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 155/2025 [F. No. CB/362/2025-O/o Addl. DIT 6 CPC Bengaluru-187/10/2024-ITA-I] /SO 4901(E) — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 27 October 2025
Notification No. 50/2024 [F. No. 187/6/2024-TPL] / SO 2209(E) — Minstry of Finance 6 June 2024
Notification No. 47/2023 [F. No. 187/3/2020-ITA-I] / SO 2992(E) — Ministry of Finance 6 July 2023
Notification No. 14/2023 [F. No. 279/Misc./66/2014-ITJ(Pt.)] / SO 1329(E) — Ministry of Finance 21 March 2023
Notification No. 10/2023 [F.No. 187/3/2020-ITA-I] / SO 951(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 1 March 2023
Notification No.121/2022 [F.No.187/3/2020-ITA-I] / SO 5255(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 14 November 2022

← Notification No. 232 · Notification No. 230 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.