Notification No. 57/2014 [F. No. 187/29/2014 (ITA. I)] / SO 2814(E)

The text, as the department published it

Read from the department’s own PDF, linked below, and reproduced without editing. Line breaks and spacing are ours; the words are not. The Hindi of the bilingual gazette is not reproduced: these files use a legacy Devanagari font that does not survive extraction, and a garbled transliteration would be worse than none. It is in the department’s file. For anything you rely on, read the file itself.

NOTIFICATION New Delhi, Dated the 3rd November, 2014 (Income-tax) S.O. 2814(E).— In exercise of the powers conferred by sub-sections

(1) and

(2) of section 120 of the Income-tax Act, 1961 ( 43 of 1961) and in supersession of the notification of the Government of India, Central Board of Direct Taxes number S.O. 881(E), dated the 14th September, 2001 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 14th September, 2001, except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby,—

(a) directs that the Commissioners of Income-tax specified in column

(2) of the Schedule hereto annexed having their headquarters at the places specified in the corresponding entries in column(3) of the said Schedule, shall exercise such powers and perform such functions as specified in column

(6) in respect of all cases of persons or classes of persons specified in column

(5) in such territorial areas specified in the corresponding entries in column

(4) of the said Schedule and in respect of all incomes or classes of income thereof;

(b) authorises the Commissioners of Income tax referred to in this notification, to issue orders in writing empowering the Additional Commissioners of Income tax or Joint Commissioners 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 said Schedule;

(c) authorises the Additional Commissioners of Income tax or Joint Commissioners 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 or cases or classes of cases, in respect of which such Additional Commissioners of Income-tax or Joint Commissioners of Income tax are authorised under clause

(b) of this notification. SCHEDULE Sl. No. Designation of Income tax Authorities Headquarters Territorial Area Persons or class of persons Powers and functions

(1) (2)

(3) (4)

(5) (6) 1 Commissioner of Income-tax (International Taxation)-1, Delhi Delhi

(i) Areas lying within the territorial limits of National Capital Territory of 1. For the territorial area mentioned at

(i) in column (4), following persons having their names beginning with any of the alphabets ‘A’ or ‘B’ or ‘C’ or ‘D’ or ‘E’ or ‘F’ or ‘G’ and with

(a) All functions and powers including functions and powers relating to Tax Deduction at source under sections 194E, 194LB, sub-

¹Hkkx II [k.M 3 ( ii ) º Hkkjr dk jkti=k % vlk/kj.k 17 Delhi;

(ii) Areas lying within the territorial limits of State of Rajasthan numerals, special character/ symbol.

(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 which

(i) is received or deemed to be received in India;

(ii) accrues or arises or deemed to accrue or arise in India in the areas mentioned in column(4)

(b) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4),

(c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column(4),

(d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its 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) 2. 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 which

(i) is received or deemed to be received in India;

(ii) accrues or arises or deemed to accrue or arise in India in the areas mentioned in column(4)

(b) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4), section

(2) of section 194LBA, sections 194LC, 194LD, 195, 196A, 196B, 196C, 196D and 197 of the Income tax Act, 1961 in respect of persons mentioned at items 1(a) and 2(a) of column (5).

(b) All functions and powers relating to Tax Deduction at source under sections 194E, 194LB, sub-section

(2) of section 194LBA, sections 194LC, 194LD, 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 items 1(b), 1(c ), 1(d), 1(e), 2(b), 2(c ), 2(d) and 2(e), of column (5).

18 THE GAZETTE OF INDIA : EXTRAORDINARY [P ART II—S EC . 3(ii)]

(c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column(4),

(d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its 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) 2 Commissioner of Income-tax (International Taxation)-2, Delhi 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, Jammu and Kashmir and Union Territory of Chandigarh.

1. For the territorial area mentioned at

(i) in column (4), following persons having their names beginning with any of the alphabets ‘H’ or ‘I’ or ‘J’ or ‘K’ or ‘L’ or ‘M’ or ‘N’ or ‘O’ or ‘P’.

(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 which

(i) is received or deemed to be received in India;

(ii) accrues or arises or deemed to accrue or arise in India in the areas mentioned in column(4)

(b) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4),

(c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column(4),

(d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its 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) 2. For the territorial area mentioned at

(ii) in column(4)

(a) All functions and powers including functions and powers relating to Tax Deduction at source under sections 194E, 194LB, sub- section

(2) of section 194LBA, sections 194LC, 194LD, 195, 196A, 196B, 196C, 196D and 197 of the Income tax Act, 1961 in respect of persons mentioned at items 1(a) and 2(a) of column (5).

(b) All functions and powers relating to Tax Deduction at source under sections 194E, 194LB, sub-section

(2) of section 194LBA, sections 194LC, 194LD, 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 items 1(b), 1(c ), 1(d), 1(e), 2(b), 2(c ), 2(d) and 2(e), of column (5).

¹Hkkx II [k.M 3 ( ii ) º Hkkjr dk jkti=k % vlk/kj.k 19

(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 which

(i) is received or deemed to be received in India;

(ii) accrues or arises or deemed to accrue or arise in India in the areas mentioned in column(4);

(b) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4);

(c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column(4);

(d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its 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).

3. Commissioner of Income-tax (International Taxation)-3, Delhi Delhi

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

(ii) Areas lying within the territorial limits of State of Uttar Pradesh and Uttarakhand 1. For the territorial area mentioned at

(i) in column (4), following persons having their names beginning with any of the alphabets ‘Q’ or ‘R’ or ‘S’ or ‘T’ or ‘U’ or ‘V’ or ‘W’ or ‘X’ or ‘Y’ or ‘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 which

(i) is received or deemed to be received in India;

(ii) accrues or arises or deemed to accrue or arise in India in the areas mentioned in column(4);

(b) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4);

(a) All functions and powers including functions and powers relating to Tax Deduction at source under sections 194E, 194LB, sub- section

(2) of section 194LBA, sections 194LC, 194LD, 195, 196A, 196B, 196C, 196D and 197 of the Income tax Act, 1961 in respect of persons mentioned at items 1(a) and 2(a) of column (5).

(b) All functions and powers relating to Tax Deduction at source under sections 194E, 194LB, sub-section

(2) of section 194LBA, sections 194LC, 194LD, 195, 196A, 196B, 196C, 196D and 197 of the Income Tax Act, 1961 on payments made to non- residents and foreign

20 THE GAZETTE OF INDIA : EXTRAORDINARY [P ART II—S EC . 3(ii)]

(c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column(4);

(d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its 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);

2. 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 which

(i) is received or deemed to be received in India;

(ii) accrues or arises or deemed to accrue or arise in India in the areas mentioned in column(4);

(b) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4);

(c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column(4);

(d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its 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). companies in respect of persons mentioned at items 1(b), 1(c ), 1(d), 1(e), 2(b), 2(c ), 2(d) and 2(e), of column (5).

4. Commissioner of Income-tax (International Taxation and Transfer Pricing)- Kolkata Kolkata Areas lying within the territorial limits of States of West Bengal, Jharkhand, Bihar, Odisha, Sikkim, Assam, For the territorial area mentioned 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

(a) All functions and powers including functions and powers relating to Tax Deduction at source under sections 194E, 194LB, sub- section

(2) of section

¹Hkkx II [k.M 3 ( ii ) º Hkkjr dk jkti=k % vlk/kj.k 21 Arunachal Pradesh, Meghalaya, Manipur, Mizoram, Nagaland, Tripura and Union Territory of Andaman and Nicobar Islands 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 which

(i) is received or deemed to be received in India;

(ii) accrues or arises or deemed to accrue or arise in India in the areas mentioned in column(4);

(b) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4);

(c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column(4);

(d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its 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). 194LBA, sections 194LC, 194LD, 195, 196A, 196B, 196C, 196D and 197 of the Income Tax Act, 1961 in respect of persons mentioned at items 1(a) and 2(a) of column (5).

(b) All functions and powers relating to Tax Deduction at source under sections 194E, 194LB, sub-section

(2) of section 194LBA, sections 194LC, 194LD, 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 items 1(b), 1(c ), 1(d), 1(e), 2(b), 2(c ), 2(d) and 2(e), of column (5).

5. Commissioner of Income-tax (International Taxation)-1, Mumbai Mumbai Areas lying within the territorial limits of Municipal Corporation of Greater Mumbai, Navi Mumbai Municipal Corporation and Districts of Thane and Raigarh in the state of Maharashtra. For the territorial area mentioned in column (4), following persons having their names beginning with any of the alphabets ‘A’ or ‘B’ and with numerals, special character/ symbol.

(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 which

(i) is received or deemed to be received in India;

(ii) accrues or arises or deemed to accrue or arise in India in the areas mentioned in column(4);

(b) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4);

(c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column(4);

(d) persons being companies registered

(a) All functions and powers including functions and powers relating to Tax Deduction at source under sections 194E, 194LB, sub- section

(2) of section 194LBA, sections 194LC, 194LD, 195, 196A, 196B, 196C, 196D and 197 of the Income Tax Act, 1961 in respect of persons mentioned at items 1(a) and 2(a) of column (5).

(b) All functions and powers relating to Tax Deduction at source under sections 194E, 194LB, sub-section

(2) of section 194LBA, sections 194LC, 194LD, 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 items 1(b), 1(c ), 1(d), 1(e), 2(b), 2(c ), 2(d) and

22 THE GAZETTE OF INDIA : EXTRAORDINARY [P ART II—S EC . 3(ii)] under the Companies Act, 2013 or under the Companies Act, 1956 and having its 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). 2(e), of column (5).

6. Commissioner of Income-tax (International Taxation)-2, Mumbai Mumbai Areas lying within the territorial limits of Municipal Corporation of Greater Mumbai, Navi Mumbai Municipal Corporation and Districts of Thane and Raigarh in the state of Maharashtra. For the territorial area mentioned in column (4), following persons having their names beginning with any of the alphabets ‘C’ or ‘D’ or ‘E’ or ‘F’ or ‘G’ or ‘H’ or ‘I’.

(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 which

(i) is received or deemed to be received in India;

(ii) accrues or arises or deemed to accrue or arise in India in the areas mentioned in column(4);

(b) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4);

(c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column(4);

(d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its 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, 194LB, sub- section

(2) of section 194LBA, sections 194LC, 194LD, 195, 196A, 196B, 196C, 196D and 197 of the Income tax Act, 1961 in respect of persons mentioned at items 1(a) and 2(a) of column (5).

(b) All functions and powers relating to Tax Deduction at source under sections 194E, 194LB, sub-section

(2) of section 194LBA, sections 194LC, 194LD, 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 items 1(b), 1(c ), 1(d), 1(e), 2(b), 2(c ), 2(d) and 2(e), of column (5).

7. Commissioner of Income-tax (International Taxation)-3, Mumbai Mumbai Areas lying within the territorial limits of Municipal Corporation of Greater Mumbai, Navi Mumbai Municipal Corporation and Districts of Thane and Raigarh in For the territorial area mentioned in column (4), following persons having their names beginning with any of the alphabets ‘J’ or ‘K’ or ‘L’ or ‘M’ or ‘N’ or ‘O’ or ‘P’ or ‘Q’.

(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

(a) All functions and powers including functions and powers relating to Tax Deduction at source under sections 194E, 194LB, sub- section

(2) of section 194LBA, sections 194LC, 194LD, 195, 196A, 196B, 196C, 196D and 197 of the Income tax Act, 1961 in respect

¹Hkkx II [k.M 3 ( ii ) º Hkkjr dk jkti=k % vlk/kj.k 23 the state of Maharashtra. applicable Double Tax Avoidance Agreement, in the areas mentioned in column(4) or having a Business Connection or having any source of income which

(i) is received or deemed to be received in India;

(ii) accrues or arises or deemed to accrue or arise in India in the areas mentioned in column(4);

(b) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4);

(c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column(4);

(d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its 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). of persons mentioned at items 1(a) and 2(a) of column (5).

(b) All functions and powers relating to Tax Deduction at source under sections 194E, 194LB, sub-section

(2) of section 194LBA, sections 194LC, 194LD, 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 items 1(b), 1(c ), 1(d), 1(e), 2(b), 2(c ), 2(d) and 2(e), of column (5).

8. Commissioner of Income-tax (International Taxation)-4, Mumbai Mumbai Areas lying within the territorial limits of Municipal Corporation of Greater Mumbai, Navi Mumbai Municipal Corporation and Districts of Thane and Raigarh in the state of Maharashtra. For the territorial area mentioned in column (4), following persons having their names beginning with any of the alphabets ‘R’ or ‘S’ or ‘T’ or ‘U’ or ’V’ or ‘W’ or ‘X’ or ‘Y’ or ‘Z’ and numerals, special character/ symbol.

(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 which

(i) is received or deemed to be received in India;

(ii) accrues or arises or deemed to accrue or arise in India in the areas mentioned in column(4);

(b) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4);

(c) persons other than companies deriving income from business or profession and whose principal place of business or profession is 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, 194LB, sub- section

(2) of section 194LBA, sections 194LC, 194LD, 195, 196A, 196B, 196C, 196D and 197 of the Income tax Act, 1961 in respect of persons mentioned at items 1(a) and 2(a) of column (5).

(b) All functions and powers relating to Tax Deduction at source under sections 194E, 194LB, sub-section

(2) of section 194LBA, sections 194LC, 194LD, 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 items 1(b), 1(c ), 1(d), 1(e), 2(b), 2(c ), 2(d) and

24 THE GAZETTE OF INDIA : EXTRAORDINARY [P ART II—S EC . 3(ii)]

(d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its 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). 2(e), of column (5).

9. Commissioner of Income-tax (International Taxation and Transfer Pricing)- Ahmedabad Ahmedabad Areas lying within the territorial limits of States of Gujarat, Madhya Pradesh, Chhattisgarh and Union Territories of Daman and Diu and Dadra & Nagar Haveli. For the territorial area mentioned 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 which

(i) is received or deemed to be received in India;

(ii) accrues or arises or deemed to accrue or arise in India in the areas mentioned in column(4);

(b) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4);

(c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column(4);

(d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its 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, 194LB, sub- section

(2) of section 194LBA, sections 194LC, 194LD, 195, 196A, 196B, 196C, 196D and 197 of the Income tax Act, 1961 in respect of persons mentioned at items 1(a) and 2(a) of column (5).

(b) All functions and powers relating to Tax Deduction at source under sections 194E, 194LB, sub-section

(2) of section 194LBA, sections 194LC, 194LD, 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 items 1(b), 1(c ), 1(d), 1(e), 2(b), 2(c ), 2(d) and 2(e), of column (5). 10 Commissioner of Income-tax (International Taxation and Transfer Pricing)- Pune Pune Areas lying within the territorial limits of State of Maharashtra other than areas lying within the territorial limits of Municipal Corporation of Greater Mumbai, Navi Mumbai Municipal Corporation and For the territorial area mentioned 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 which

(i) is received

(a) All functions and powers including functions and powers relating to Tax Deduction at source under sections 194E, 194LB, sub- section

(2) of section 194LBA, sections 194LC, 194LD, 195, 196A, 196B, 196C, 196D and 197 of the Income tax Act, 1961 in respect of persons mentioned at

¹Hkkx II [k.M 3 ( ii ) º Hkkjr dk jkti=k % vlk/kj.k 25 Districts of Thane and Raigarh in the state of Maharashtra. or deemed to be received in India;

(ii) accrues or arises or deemed to accrue or arise in India in the areas mentioned in column(4)

(b) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4),

(c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column(4),

(d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its 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) items 1(a) and 2(a) of column (5).

(b) All functions and powers relating to Tax Deduction at source under sections 194E, 194LB, sub-section

(2) of section 194LBA, sections 194LC, 194LD, 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 items 1(b), 1(c ), 1(d), 1(e), 2(b), 2(c ), 2(d) and 2(e), of column (5).

11. Commissioner of Income-tax (International Taxation), Bangalore Bangalore Areas lying within the territorial limits of States of Karnataka, Kerala, Goa and District of Mahe in the Union Territory of Lakshadweep For the territorial area mentioned 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 which

(i) is received or deemed to be received in India;

(ii) accrues or arises or deemed to accrue or arise in India in the areas mentioned in column(4)

(b) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4),

(c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column(4),

(d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its 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

(a) All functions and powers including functions and powers relating to Tax Deduction at source under sections 194E, 194LB, sub- section

(2) of section 194LBA, sections 194LC, 194LD, 195, 196A, 196B, 196C, 196D and 197 of the Income tax Act, 1961 in respect of persons mentioned at items 1(a) and 2(a) of column (5).

(b) All functions and powers relating to Tax Deduction at source under sections 194E, 194LB, sub-section

(2) of section 194LBA, sections 194LC, 194LD, 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 items 1(b), 1(c ), 1(d), 1(e), 2(b), 2(c ), 2(d) and 2(e), of column (5).

26 THE GAZETTE OF INDIA : EXTRAORDINARY [P ART II—S EC . 3(ii)] the Income tax Act, 1961 within the territorial area mentioned in column

(4) 12. Commissioner of Income-tax (International Taxation), Chennai Chennai Areas lying within the territorial limits of state of Tamil Nadu and districts of Pondicherry and Karaikal in the Union Territory of Puducherry For the territorial area mentioned 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 which

(i) is received or deemed to be received in India;

(ii) accrues or arises or deemed to accrue or arise in India in the areas mentioned in column(4)

(b) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4),

(c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column(4),

(d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its 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, 194LB, sub- section

(2) of section 194LBA, sections 194LC, 194LD, 195, 196A, 196B, 196C, 196D and 197 of the Income tax Act, 1961 in respect of persons mentioned at items 1(a) and 2(a) of column (5).

(b) All functions and powers relating to Tax Deduction at source under sections 194E, 194LB, sub-section

(2) of section 194LBA, sections 194LC, 194LD, 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 items 1(b), 1(c ), 1(d), 1(e), 2(b), 2(c ), 2(d) and 2(e), of column (5).

13. Commissioner of Income-tax (International Taxation and Transfer Pricing)- Hyderabad Hyderabad Areas lying within the territorial limits of states of Andhra Pradesh and Telangana and district of Yanam in the Union Territory of Puducherry For the territorial area mentioned 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 which

(i) is received or deemed to be received in India;

(ii) accrues or arises or deemed to accrue or arise in India in the areas mentioned in column(4)

(b) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4),

(a) All functions and powers including functions and powers relating to Tax Deduction at source under sections 194E, 194LB, sub- section

(2) of section 194LBA, sections 194LC, 194LD, 195, 196A, 196B, 196C, 196D and 197 of the Income tax Act, 1961 in respect of persons mentioned at items 1(a) and 2(a) of column (5).

(b) All functions and powers relating to Tax Deduction at source under sections 194E, 194LB, sub-section

(2) of

¹Hkkx II [k.M 3 ( ii ) º Hkkjr dk jkti=k % vlk/kj.k 27

(c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column(4),

(d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its 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). section 194LBA, sections 194LC, 194LD, 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 items 1(b), 1(c ), 1(d), 1(e), 2(b), 2(c ), 2(d) and 2(e), of column (5).

2. This notification shall come into force with effect from the 15th day of November, 2014. [Notification No. 57/2014./F. No. 187/29/2014 (ITA. I)] DEEPSHIKHA SHARMA, Director