INCOME TAX
Order No. 1/2003,
Dated 6-2-2003
Order u/s. 120 read with Section 92CA of the IT Act, 1961
New Delhi, the 6th February, 2003
In exercise of power conferred by sub-sections (1) and (2) of Section 120 of the IT Act, 1961, the Central Board of Direct taxes hereby directs that the Transfer Pricing Officers mentioned in Column 2 having their headquarters mentioned in Column 3 shall exercise such powers and perform such function of Transfer Pricing Officers as mentioned in Section 92CA for the purpose of Sections 92C and 92D of the Act, in respect of persons or classes of persons mentioned in Column 5 :-
SCHEDULE
Sl No. |
Designation of the Income-tax Authorities |
Head Quarter |
Territorial Area |
Persons or class of Persons |
(1) |
(2) |
(3) |
(4) |
(5) |
1. |
i. Joint Commissioner of Income-tax (Transfer Pricing Officer -I) |
Delhi |
Areas lying within the territorial limits of states of Delhi, Rajasthan, Punjab, Haryana, Jammu & Kashmir, Uttar Pradesh, Uttaranchal, Himachal Pradesh. |
Persons or class of persons whose names begin with alphabet A to L and are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4. |
|
ii. Joint Commissioner of Income-tax (Transfer Pricing Officer - II) |
Delhi |
Areas lying within the territorial limits of states of Delhi, Rajasthan, Punjab, Haryana, Jammu & Kashmir, Uttar Pradesh, Uttaranchal, Himachal Pradesh |
Persons or class of persons whose names begin with alphabet M to Z and are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4. |
2. |
i. Joint Commissioner of Income-tax (Transfer Pricing Officer - I) |
Mumbai |
Areas lying within the territorial limits of states of Maharashtra, Gujarat and Madhya Pradesh, Daman & Diu |
Persons or class of persons whose names begin with alphabet A to L and are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4. |
|
ii. Joint Commissioner of Income-tax (Transfer Pricing Officer - II) |
Mumbai |
Areas lying within the territorial limits of states of Maharashtra, Gujarat and Madhya Pradesh, Daman & Diu |
Persons or class of person whose names begin with alphabet M to Z and are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4. |
3. |
i. Joint Commissioner of Income-tax (Transfer Pricing Officer - I) |
Bangalore |
Areas lying within the territorial limits of states of Karnataka, Goa, Andhra Pradesh |
Persons or class of person whose names begin with alphabet A to L and are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4. |
|
ii. Joint Commissioner of Income-tax (Transfer Pricing Officer - II) |
Bangalore |
Areas lying within the territorial limits of states of Karnataka, Goa, Andhra Pradesh |
Persons or class of person whose names begin with alphabet M to Z and are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4. |
4 |
i. Joint Commissioner of Income-tax (Transfer Pricing Officer -I) |
Chennai |
Areas lying within the territorial limits of states of Tamil Nadu and Kerala, Pondicherry, Lakshadweep, Andaman & Nicobar Islands |
Persons or class of persons whose names begin with alphabet A to L and are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4. |
|
ii. Joint Commissioner of Income-tax (Transfer Pricing Officer - II) |
Chennai |
Areas lying within the territorial limits of states of Tamil Nadu and Kerala, Pondicherry, Lakshadweep, Andaman & Nicobar Islands |
Persons or class of persons whose names begin with alphabet M to Z and are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4. |
5. |
i. Joint Commissioner of Income-tax (Transfer Pricing Officer -I) |
Kolkata |
Areas lying within the territorial limits of states of Kolkata, North East Region, Orissa, Jharkhand, Bihar, Chattisgarh. |
Persons or class of persons whose names begin with alphabet A to L and are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4. |
|
ii. Joint Commissioner of Income-tax (Transfer Pricing Officer - II) |
Kolkata |
Areas lying within the territorial limits of states of Kolkata, North East Region, Orissa, Jharkhand, Bihar, Chattisgarh. |
Persons or class of persons whose names begin with alphabet M to Z and are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4. |
Sd/-
Director (FTD)