Notification No. 250

What this is

Notification No. 250 was published on 28 September 2007. Its subject is A notification under section 2 of the Income-tax Act, 1961.

The provisions it speaks to

The instrument, as the Board published it

NOTIFICATION NO. 250/2007, DATED 28-9-2007
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 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 : -
1. In the said notification-
(i) In the preamble, for the words and figures 'serial numbers 1 to 5' the words and figures 'serial numbers 1 to 8' shall be substituted;
(ii) for para (b), the following para shall be substituted, namely:-
"(b) 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 income-tax and Joint Directors of Income-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 by the Assessing Officer, who are subordinate to them, in respect of such specified area or persons or classes of persons or incomes or classes of income of cases or classes of cases, in respect of which such Additional Directors of income-tax or Joint Directors of Income-tax are authorized under clause (b) of this notification."
(iv) for the Schedule, the following Schedule shall be substituted namely
SCHEDULE

S.No.

Designation of the Income-tax Authorities

Headquarter

Territorial Area

Persons or class of persons

Powers and functions

(1)

(2)

(3)

(4)

(5)

(6)

1.

Director of Income-tax (International Taxation), Delhi-I

New Delhi

(i) Areas lying within the territorial limits of National Capital Territory of Delhi

(ii) Areas lying within the territorial limits of States of Haryana, Punjab, Himachal Pradesh, Rajasthan, Jammu & Kashmir and Union Territory of Chandigarh

I. For the territorial area mentioned at (i) in column (4), following persons having their names beginning with any of the alphabets 'A' to 'M', :

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)

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 or 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, within the territorial area mentioned in column (4).

a) All functions and powers including functions and powers relating to Tax Deduction at Source under section 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 in respect of persons mentioned at item I(a) and II(a) of column (5)

b) all functions and powers relating to Tax Deduction at Source under section 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 I(b), I(c), I(d), I(e), II(b), II (c), II(d) and II(e) of column (5).

II For the territorial area mentioned at (ii) in column (4).

Persons being nun-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).

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).

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),

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),

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)

2.

Director Income-tax (International Taxation), Delhi-II

New Delhi

(i) Areas lying within the territorial limits of National Capital Territory of Delhi

(ii) Territorial area under the jurisdiction of CCIT, Kanpur, CCIT, Ghaziabad and CClT Dehradun in the State of Uttar Pradesh and Uttaranchal, specified in SO.732(E) dated 31.7.2001, S.O.733(E) dated 31-7-2001 and S.O. 185(E) dated 12-2-2007

I For the territorial area mentioned at (i) in column (4), following persons having their names beginning with any of the alphabets ‘N’ to ‘Z’:

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).

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 or 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, 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 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).

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 or 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, within the territorial area mentioned in column (4)

a) All functions and powers including functions and powers relating to Tax Deduction at Source under section 194E, 195, I96A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 in respect of persons mentioned at item I(a) and II(a) of column (5)

b) all functions and powers relating to Tax Deduction at source under section 194E, 195, I96A, 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 item I(b), I(c), I(d), I(e), II(b), II(c), II(d) and II(e) of column (5)

(Ill) Territorial area under the jurisdiction of CCIT, Lucknow, CCIT, Allahabad, CCIT, Bareilly in the State of Uttar Pradesh specified in S.O.732(E) dated 31-7-2001, S.O. 733(E) dated 31-7-2001 and S.O. 185(E) dated 12-2-2007

III For the territorial area mentioned at (III) 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 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).

c) all functions and powers excluding functions and powers relating to Tax Deduction at Source under Chapter XVII-B of Income-tax Act, 1961 in respect of persons mentioned at item III(a) of Column (5)

3.

Director Income-tax (International Taxation), Mumbai

Mumbai, Maharashtra

In the State of Maharashtra, –

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

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) of 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).

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 or 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, within the territorial area mentioned in column (4)

a) All functions and powers including functions and powers relating to Tax Deduction at Source under sections 194E, 195, I96A, 196B 196C, 196D and 197 of the Income-tax Act, 1961 in respect of persons mentioned at item (a) of column (5)

b) all functions and powers relating to Tax Deduction at source under sections 194E, 195, I96A, 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 item (b), (c), (d) and (e) of column (5)

4.

Director Income-tax (International Taxation), Bangalore

Bangalore, Karnataka

Areas lying within the territorial limits of State of Karnataka, Goa and Andhra Pradesh

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) of 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).

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 or 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, within the territorial area mentioned in column (4)

a) All functions and powers including functions and powers relating to Tax Deduction at Source under sections 194E, 195, I96A, 196B 196C, 196D and 197 of the Income-tax Act, 1961 in respect of persons mentioned at item (a) of column (5)

b) all functions and powers relating to Tax Deduction at source under sections 194E, 195, I96A, 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 item (b), (c), (d), and (e) of column (5)

5.

Director Income-tax (International Taxation), Chennai

Chennai, Tamil Nadu

Areas 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) of 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).

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 or 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, within the territorial area mentioned in column (4)

a) All functions and powers including functions and powers relating to Tax Deduction at Source under sections 194E, 195, 196A, 196B 196C, 196D and 197 of the Income-tax Act, 1961 in respect of persons mentioned at item (a) of column (5)

b) all functions and powers relating to Tax Deduction at source under sections 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 item (b), (c), (d), and (e) of column (5)

6.

Director of Income-tax (International Taxation), Kolkata

Kolkata, West Bengal

(i) Areas lying within the territorial limits of State of West Bengal, Orissa, Sikkim and Union Territory of Andaman & Nicobar Islands

I. For the territorial area mentioned at (i) 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 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)

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 or 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, within the territorial area mentioned in column (4).

a) All functions and powers including functions and powers relating to Tax Deduction at Source under sections 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 in respect of persons mentioned at item (a) of column (5)

b) all functions and powers relating to Tax Deduction at source under sections 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 (b), (c), (d) and (e) of column (5).

(ii) Areas lying within the territorial limits of State of Bihar, Jharkhand, Assam, Manipur, Nagaland, Arunachal Pradesh, Meghalaya, Mizoram and Tripura

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 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)

c) all functions and powers excluding functions and powers relating to Tax Deduction at Source under Chapter XVII-B of the Income-tax Act, 1961, in respect of persons mentioned at item II(a) of column (5)

7.

Director of Income-tax (International Taxation), Ahmedabad

Ahmedabad, Gujarat

(i) Areas lying within the territorial limits of State of Chhattisgarh, Gujarat and Union Territories of Daman & Diu and Dadra & Nagar Haveli

I. For the territorial area mentioned at (i) 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 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)

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 or 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, within the territorial area mentioned in column (4).

a) All functions and powers including functions and powers relating to Tax Deduction at Source under sections 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 in respect of persons mentioned at item 1(a) of column (5)

b) all functions and powers relating to Tax Deduction at source under sections 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 I(b), I(c), I(d) and I(e) of column (5).

(ii) Areas lying within the territorial limits of Madhya Pradesh

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 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)

c) all functions and powers excluding functions and powers relating to Tax Deduction at Source under Chapter XVII-B of the Income-tax Act, 1961, in respect of persons mentioned at item II(a) of column (5)

8.

Director Income-tax (International Taxation), Pune

Pune, Maharashtra

Areas lying within the territorial limits of State of Maharashtra excluding the areas with Metropolitan Council of Greater Mumbai and Districts of Thane and Raigarh in the State of Maharashtra

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) of 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).

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 or 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, within the territorial area mentioned in column (4)

a) All functions and powers including functions and powers relating to Tax Deduction at Source under sections 194E, 195, I96A, 196B 196C, 196D and 197 of the Income-tax Act, 1961 in respect of persons mentioned at item (a) of column (5)

b) all functions and powers relating to Tax Deduction at source under sections 194E, 195, I96A, 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 item (b), (c), (d), and (e) of column (5)

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

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