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Jurisdiction >> Span of Control |
JURISDICTION
OF COMMISSIONERS OF INCOME TAX,
BANGALORE-I/II/III/IV/V, BANGALORE AS NOTIFIED
COMMISSIONER OF INCOME TAX, BANGALORE-IV |
JURISDICTION
OF RANGE-8, BANGALORE
I.
The Additional Commissioner of Income Tax/Joint Commissioner
of Income Tax will exercise concurrent jurisdiction with
all the Assessing Officers of the Range, subject to orders,
instructions, and guidelines issued by the Central Board
of Direct Taxes/Chief Commissioner of Income Tax/ Commissioner
of Income Tax.
II. The Deputy Commissioners of Income Tax/Assistant
Commissioners of Income Tax will have jurisdiction over
all persons within the territorial jurisdiction assigned
to the Income Tax Officers of the Range whose returned
income is Rs.10 lakhs and above, except cases assigned
or to be assigned to any other Assessing Officer.
III. All the Assessing Officers in the Range shall
exercise concurrent jurisdiction over all the persons
comming within the jurisdiction of the the Range and the
Addl.CIT/JCIT will allocate the work to the Assessing
Officers |
| |
| 1 |
Deputy/Asst.
Commissioner of Income Tax, Jurisdiction as mentioned
above.
Circle-8(1),
Bangalore
|
AO
Code:221-C-1 |
|
| .III.
The Income Tax Officers will have jurisdiction in respect
of persons and areas specified below against them within
the Urban and Rural Districts of Bangalore (excluding
taluks of Channapatana and Ramanagaram), excluding company
cases, salary cases, film/TV related cases, professional
cases and other cases falling within the jurisdiction
of any other Assessing Officer whose returned income is
below Rs.10 lakhs. |
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| 1 |
Income-tax
Officer, Ward-8(1), Bangalore |
All
persons deriving income from business or residing
within the areas mentioned below :1. Ali Asker Road
2. Central Street 3. Chickbazaar Road 4. CKC Garden
5. Cunningham Road 6. Dooravani Nagar 7. Edward
Road 8. Hospital Road (B'lore-1) 9. Infantry Road
10. K.R. Puram 11. Kaveriappa Layout 12. Khadar
Shariff Garden 13. Lalbagh Road 14. Lady Curzon
Road 15. Miller Tank Road 16. Muniswamy Road 17.
Park Road 18. Plain Street 19. Queens Road 20. Raj
Bhavan Road 21. Rajaram Mohan Roy Road/Extn 22.
SGN Layout 23. Srinivasa Colony 24. Sudhamanagar
25. Tasker Town 26. Union Street 27. Venkatappa
Road (Magadi Road) 28. Venkatswamy Naidu Road. |
AO
Code : 221-W-1 |
| 2 |
Income-tax
Officer, Ward-8(2), Bangalore. |
All
persons deriving income from business or residing
within the areas mentioned below :1. Assaye Road
2. Bangalore-Bellary Road (upto Yelahanka) 3. Benson
Town 4. Gangenahalli (Ganganagar) 5. Jayamahal 6.
M.R.Palya (J.C.Nagar) 7. Millers Road 8. Nandidurg
Road 9. New Bamboo Bazaar 10. Old Bamboo Bazaar
11. R.T.Nagar 12. Raj Mahal Vilas Extn. 13. Sadashivanagar
14. Sankey Road 15. Sultanpalya 16. Upper and Lower
Palace Orchards. |
AO
Code : 221-W-2 |
| 3 |
Income-tax
Officer, Ward-8(3), Bangalore. |
All
persons deriving income from business or residing
within the areas mentioned below :1. Basaveshwaranagar
2. Kamala Nagar 3. Kethamaranahalli 4. Mahalakshmi
Layout 5. Mahalakshmipuram 6. Manjunatha Nagar 7.
Nandini Layout 8. Saneguruvanahalli 9. Shivanahalli
10. Voddarapalya. |
AO
Code : 221-W-3 |
| 4 |
Income-tax
Officer, Ward-8(4), Bangalore. |
All
persons deriving income from business or residing
within the areas mentioned below :1. Rural Taluks
of Magadi, Doddaballapur and Nelamangala2. All other
areas in the districts of Urban and Rural Bangalore,
not covered under the jurisdiction of Commissioner
of Income Tax, Bangalore-I, Commissioner of Income
Tax, Bangalore-II and Commissioner of Income Tax,
Bangalore-III. |
AO
Code : 221-W-4 |
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| IV.
The Assessing Officers of the Range will have jurisdiction
over any other case notified u/s.127 of the Income Tax
Act, 1961. |
| |
| V.1 |
Tax
Recovery Officer, Range-8, B'lore |
Will
exercise powers of collection and recovery of all
amounts due under all Direct Tax enactments from
persons within the jurisdiction of the Assessing
Officers in Range-8, Bangalore or in respect of
properties situated within the territorial jurisdiction
of the Assessing Officers of Range-8, Bangalore,
as per the provisions of the respective Direct Tax
Acts and Rules thereunder. |
AO
Code :221-WO-1 |
|
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| JURISDICTION
OF RANGE-9, BANGALORE |
| |
I.
The Additional Commissioner of Income Tax/Joint Commissioner
of Income Tax will exercise concurrent jurisdiction with
all the Assessing Officers of the Range, subject to orders,
instructions, and guidelines issued by the Central Board
of Direct Taxes/Chief Commissioner of Income Tax/ Commissioner
of Income Tax.
II. The Deputy Commissioners of Income Tax/Assistant
Commissioners of Income Tax will have jurisdiction over
all persons within the territorial jurisdiction assigned
to the Income Tax Officers of the Range, except cases
assigned or to be assigned to any other Assessing Officer
whose returned income is Rs.10 lakhs and above.
III. All the Assessing Officers in the Range shall
exercise concurrent jurisdiction over all the persons
comming within the jurisdiction of the the Range and the
Addl.CIT/JCIT will allocate the work to the Assessing
Officers.
|
| 1 |
Deputy/Asst.
Commissioner of Income Tax, Jurisdiction as mentioned
above.
Circle-9(1), Bangalore
|
AO
Code: 222-C-1 |
|
III. The Income Tax Officers will have jurisdiction
in respect of persons and areas specified below against
them within the Urban and Rural Districts of Bangalore
(excluding taluks of Channapatana and Ramanagaram), excluding
company cases, salary cases, film/TV related cases, professional
cases and other cases falling within the jurisdiction
of any other Assessing Officer whose returned income is
below Rs.10 lakhs |
| |
| 1 |
Income-tax
Officer, Ward-9(1), Bangalore. |
All
persons deriving income from business or residing
within the areas mentioned below :1. Austin Town
2. Davis Road 3. H Siddaiah Road (both sides) 4.
Jigani Indl .Area 5. Kanakapura Road (beyond Yediyur)
6. Kariyanna Palya 7. Kasturba Road 8. Kengeri 9.
Madhava Mudaliar Road 10. Magadi Road (beyond Corpn.
Limits) 11. Mission Road 12. Mysore Road (beyond
Kengeri) 13. Nrupathunga Road 14. Old Market Road
15. Revenue Taluk of Devanahalli 16. Richards Square
17. Sampangi Ramnagar 18. Tannery Road (upto Corporation
limit) 19. Ulsoor 20. Vidhana Veedhi 21. Viviani
Road. |
AO
Code : 222-W-1 |
| 2 |
Income-tax
Officer, Ward-9(3), Bangalore. |
All
persons deriving income from business or residing
within the areas mentioned below :1. APMC Yard 2.
Tumkur Road (city limits including Industrial Suburb)
3. Yeshwanthpur. |
AO
Code : 222-W-3 |
| 3 |
Income-tax
Officer, Ward-9(4), Bangalore. |
All
persons deriving income from business or residing
within the areas mentioned below : 1. Gayathri Nagar
2. Jedarahalli 3. Rajajinagar 4. Subramanya Nagar
5. Madhavanagar 6. Malleswaram 7. Nehru Nagar 8.
Sampige Road. |
AO
Code : 222-W-4 |
|
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| IV.
The Assessing Officers of the Range will have jurisdiction
over any other case notified u/s.127 of the Income Tax
Act, 1961. |
| |
| 1 |
Tax
Recovery Officer, Range-9, B'lore
|
Will
exercise powers of collection and recovery of all
amounts due under all Direct Tax enactments from
persons within the jurisdiction of the Assessing
Officers in Range-9, Bangalore or in respect of
properties situated within the territorial jurisdiction
of the Assessing Officers of Range-9, Bangalore,
as per the provisions of the respective Direct Tax
Acts and Rules thereunder. |
AO
Code : 222-WO-1 |
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JURISDICTION
OF RANGE-10, BANGALORE
I.
The Additional Commissioner of Income Tax/Joint Commissioner
of Income Tax will exercise concurrent jurisdiction with
all the Assessing Officers of the Range, subject to orders,
instructions, and guidelines issued by the Central Board
of Direct Taxes/Chief Commissioner of Income Tax/ Commissioner
of Income Tax.
II. The Deputy Commissioners of Income Tax/Assistant
Commissioners of Income Tax will have jurisdiction over
all persons within the territorial jurisdiction assigned
to the Income Tax Officers of the Range whose returned
income is Rs.10 lakhs and above, except cases assigned
or to be assigned to any other Assessing Officer.
III. All the Assessing Officers in the Range shall
exercise concurrent jurisdiction over all the persons
comming within the jurisdiction of the the Range and the
Addl.CIT/JCIT will allocate the work to the Assessing
Officers.
|
| 1 |
Deputy/Asst.
Commissioner of Income Tax, Jurisdiction as mentioned
above.
Circle-10(1),
Bangalore
|
AO
Code: 223-C-1 |
|
| |
III.
The Income Tax Officers will have jurisdiction in respect
of persons and areas specified below against them within
the Urban and Rural Districts of Bangalore (excluding
taluks of Channapatana and Ramanagaram), excluding company
cases (other than foreign companies assigned to ITO, Ward-10(1),
Bangalore), salary cases, film/TV related cases, professional
cases (except with regard to the Income-tax Officers at
Kolar) and other cases falling within the jurisdiction
of any other Assessing Officer whose returned income is
below Rs.10 lakhs.
|
| 1 |
Income-tax
Officer,
Ward-10(1), Bangalore.
|
All
persons deriving income from business or residing
within the areas mentioned below :1. B T M Layout
2. Bannerghatta Road 3. Begur Bommanahalli 4. Bommasandra
5. Dasarahalli (Magadi Road) 6. Doreswamy Palya
7. Hosur Road (beyond Check post) 8. Hulimavu 9.
I I M. 2. All non-resident Indians and foreign nationals
and foreign companies (other than the cases assigned
to Range-13, Bangalore) |
AO
Code : 223-W-1 |
| 2 |
Income-tax
Officer,
Ward-10(2), Bangalore.
|
2
Income-tax Officer, Ward-10(2), Bangalore.AO Code
: 223-W-2 All persons deriving income from business
or residing within the areas mentioned below :1.
Konanakunte 2. Kothanur 3. Kumalgoodu Village 4.
Madivala 5. MICO Layout 6. N S Palya 7. Nagasandra
8. Sarakki Village 9. Sarjapura Road 10. Sondekoppa
11. Subramanyapura 12. Suddagunte Palya 13. Sunkada
Katte 14. Tavarekere 15. Uttarahalli 16. Viswaneedam.
|
AO
Code : 223-W-2 |
| 3 |
Income-tax
Officer,
Ward-1, Kolar.
|
I.
All persons deriving income from business/profession/Salaries
or residing within the areas mentioned below : 1.
Bagepally Taluk 2. Bangarpet Town 3. Gudibanda Taluk
4. Kolar Taluk 5. Malur Taluk 6. Mulbagal Taluk
7. Sidlaghatta Taluk 8. Srinivasapura Taluk. |
AO
Code : 223-W-5 |
| 4 |
Income-tax
Officer,
Ward-2, Kolar.
|
I.
All persons deriving income from business/profession/Salaries
or residing within the areas mentioned below : 1.
Bangarpet Taluk including KGF except Bangarpet Town
2. Chintamani Taluk 3. Chikballapur Taluk 4. Gowribidanur
Taluk. |
AO
Code : 223-W-6 |
|
| |
IV.
The Assessing Officers of the Range will have jurisdiction
over any other case notified u/s.127 of the Income Tax
Act, 1961.
|
| V.1 |
Tax
Recovery Officer, Range-10,
B'lore |
Will
exercise powers of collection and recovery of all
amounts due under all Direct Tax enactments from
persons within the jurisdiction of the Assessing
Officers in Range-10, Bangalore or in respect of
properties situated within the territorial jurisdiction
of the Assessing Officers of Range-10, Bangalore,
as per the provisions of the respective Direct Tax
Acts and Rules thereunder. |
AO
Code : 223-WO-1 |
|
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JURISDICTION
OF INTERNATIONAL TAXATION RANGE, BANGALORE
S C H E D U L E
|
I.
The Additional/Joint Commissioner of Income Tax (International
Taxation), Range-19, Bangalore will exercise concurrent
jurisdiction with the Assessing Officers of the Range.
II. The Deputy/Assistant Commissioner(s) of Income
Tax (Intl.T), Circle-19(1), Bangalore, will have concurrent
jurisdiction with the Income-tax Officers (Intl.T), Ward-19(1)
& Ward-19(2), Bangalore.
1. Deputy/Asst. Commissioner of Jurisdiction as mentioned
above.
Income Tax (Intl.T),
Circle-19(1),
Bangalore
AO Code: 510-C-1
III. The Income Tax Officers (Intl.T) shall exercise
powers and functions as mentioned below :
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Sl
No
|
Income-tax
Authorities |
Territorial
Area |
Persons
or Classes of Persons |
Powers
& Functions |
Cases
or classes of Cases |
|
| 1 |
2 |
3 |
4 |
5 |
6 |
|
| 1 |
Income
Tax Officer (Intl.T), Ward-19(1),Bangalore. |
Urban
and Rural Districts of Bangalore. |
(a) Persons being non-residents including foreign
companies within the meaning of sub-section (23A)
of Section 2 of Income-tax Act, 1961, and having
a permanent establishment in terms of the applicable
Double Taxation Avoidance Agreement (DTAA) in the
areas mentioned in Column (3) 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 (3).(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 (3);(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 (3);(d) persons
being companies registered under the Companies Act,
1956, and having registered office in the area mentioned
in column (3). |
1)
Powers as an Assessing Officer under the Income-tax
Act, 1961.2) All functions and powers relating to
Tax Deduction at Source under sections 195 and 197
of the Income-tax Act, 1961, in respect of persons
mentioned at item (a) of Column (4) and on payments
made to non-residents and foreign companies in respect
of persons mentioned at items (b), (c) and (d) of
Column (4). |
The
Assessing Officers shall exercise powers in respect
of the persons mentioned at Column (4) whose names
commence with alphabets A to M. |
AO
Code : 510-W-1 |
| 2 |
Income
Tax Officer (Intl.T), Ward-19(2),Bangalore. |
Urban
and Rural Districts of Bangalore. |
(a)
Persons being non-residents including foreign companies
within the meaning of sub-section (23A) of Section
2 of Income-tax Act, 1961, and having a permanent
establishment in terms of the applicable Double
Taxation Avoidance Agreement (DTAA) in the areas
mentioned in Column (3) 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 (3).
(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 (3);(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
(3);(d) persons being companies registered under
the Companies Act, 1956, and having registered office
in the area mentioned in column (3). |
1)
Powers as an Assessing Officer under the Income-tax
Act, 1961.2) All functions and powers relating to
Tax Deduction at Source under sections 195 and 197
of the Income-tax Act, 1961, in respect of persons
mentioned at item (a) of Column (4) and on payments
made to non-residents and foreign companies in respect
of persons mentioned at items (b), (c) |
The
Assessing Officers shall exercise powers in respect
of the persons mentioned at Column (4) whose names
commence with alphabets N to Z. |
AO
Code : 510-W-2 |
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| IV: |
| 1 |
Tax
Recovery Officer (Intl.T) Range-19,Bangalore. |
Will
exercise powers of collection and recovery of all
amounts due under all Direct Tax enactments from
persons within the jurisdiction of the Assessing
Officers in International Taxation Range-19, Bangalore,
as per the provisions of the respective Direct Tax
Acts and Rules thereunder. |
AO
Code : 510-WO-1 |
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| This
order will take effect from 03.10.2001. |
(C.R.
SEKHAR REDDY)
Commissioner of Income-tax,
(International Taxation),
Bangalore. |
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