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Jurisdiction >> Span of Control |
COMMISSIONER
OF INCOME TAX, BANGALORE-V
JURISDICTION OF RANGE-13, BANGALORE |
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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. a) The Deputy Commissioner of Income Tax/Assistant
Commissioner of Income Tax will have jurisdiction over
all persons within the jurisdiction assigned to the Income
Tax Officers of the Range whose returned income is Rs.2
lakhs and above, except cases assigned or to be assigned
to any other Assessing Officer.
b) The Deputy Commissioner of Income Tax/Assistant Commissioner
of Income Tax will also exercise jurisidcition over cases
of Governor of Karnataka, Judges of the High Court of
Karnataka, Members of Parliament, Members of Legisltive
Assembly/Council of Karnataka State, Chairman and Members
of Karnataka Public Service Commission , Ministers of
Karnataka State.
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.
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| 1 |
Deputy/Asst.
Commissioner of Income Tax, Jurisdiction as mentioned
above
Circle-13(1), Bangalore
AO Code: 311-C-1 |
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IV.
The Income Tax Officers will have jurisdiction over all
classes of salary cases (excluding persons deriving income
from business/profession) mentioned against them in the
territory of Urban District and Rural District of Bangalore
(except Taluks of Channapatna and Ramanagaram), excluding
cases falling within the jurisdiction of any other Assessing
Officer whose returned income is below Rs.2 lakhs.
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| 1 |
Income
Tax Officer,
Ward-13(1),
Bangalore.
AO Code : 311-W-1 |
All
Central Govt. Employees, whose names commence with
the any of the alphabets A to P.
All employess of Bharat Sanchar Nigam Ltd. and Indian
Telephone Industries Ltd. |
| 2 |
Income
Tax Officer,
Ward-13(2), Bangalore.
AO Code : 311-W-2 |
All
Central Govt. Employees, whose names commence with
the any of the alphabets Q to Z.
All employees of Bharat Electronics Ltd and Hindustan
Mahine Tools Ltd. |
| 3 |
Income
Tax Officer,
Ward-13(3),
Bangalore.
AO Code : 311-W-3 |
All
Employees of Indian Telephone Industries Ltd.,,
Hindustan Machine Tools Ltd., Hindustan Aeronautics
Ltd, Bharat Electronics Ltd, Bharat Earth Movers
Ltd, Bharat Heavy Electricals Ltd, Bharat Sanchar
Nigam Ltd, Hindustan Petroleum, Bharat Petroleum,
Indian Oil Corporation, Indian Airlines and Other
Government of India Undertakings the jurisdiction
of which is not specifically given to any other
assessing officer. |
| 4 |
Income
Tax Officer,
Ward-13(4),
Bangalore.
AO Code : 311-W-4 |
All
Employees of :1. Karnataka State Government2. Karnataka
State Government Undertakings and Corporations viz..
Karnataka State Road Transport Corporation, Bangalore
Metropolitan Transport Corporation, Karnataka Power
Transmission Corporation Ltd., (formerly Karnataka
Electricity Board), Karnataka Power Corporation
Ltd, Bangalore City Corporation/Bangalore Mahanagara
Palike, Municipalities, Karnataka Housing Board,
Bangalore Development Authority etc.3. Kudremukh
Iron Ore Company Ltd & Metallurgical and Engineering
Consultants Ltd., (MECON) |
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V.
The Assessing Officers of the Range will have jurisdiction
over any other case Notified u/s.127 of the Income Tax
Act, 1961.
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VI.
1 |
Tax
Recovery Officer,
Range -13,
Bangalore.
AO Code :311-WO-1 |
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-13, Bangalore as per the provisions
of the respective Direct Tax Acts and Rules thereunder. |
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JURISDICTION
OF RANGE-14, 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.
II.The Deputy Commissioner of Income Tax/Assistant
Commissioner of Income Tax will have jurisdiction over
all persons within the jurisdiction assigned to the Income
Tax Officers of the Range whose returned income is Rs.2
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 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-14(1),
Bangalore
AO Code: 312-C-1 |
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IV.
The Income Tax Officers will have jurisdiction over all
classes of salary cases (excluding persons deriving income
from business/profession) mentioned against them in the
territory of Urban District and Rural District of Bangalore
(except Taluks of Channapatna and Ramanagaram), excluding
cases falling within the jurisdiction of any other Assessing
Officer whose returned income isbelow Rs.2 lakhs.
|
| 1 |
ITO,
Salary Ward-14(1), Bangalore
AO Code : 312-W-1 |
1.
Employees of all Companies, which are not specifically
covered under the jurisdiction of any of the Assessing
officers in Salary Ranges-13/14/15, the names of
which (names of Companies) commence with alphabets
A to F. |
| 2 |
ITO,
Salary Ward-14(2), Bangalore.AO Code : 312-W-2 |
1.
Employees of all Companies,which are not specifically
covered under the jurisdiction of any of the assessing
officers in Salary Ranges-13/14/15, the names of
which (names of Companies) commence with alphabets
G to L |
| 3 |
ITO,
Salary Ward-14(3), Bangalore.AO Code : 312-W-3 |
1.Employees of all Companies, which are not specifically
covered under the jurisdiction of any of the assessing
officers in Salary Ranges-13/14/15, the names of
which (names of Companies) commence with alphabets
M to R |
| 4 |
ITO,
Salary Ward- 14(4), Bangalore.AO Code : 312-W-4 |
1.
Employees of all Companies, which are not specifically
covered under the jurisdiction of any of the assessing
officers in Salary Ranges-13/14/15, the names of
which (names of Companies) commence with alphabets
S to Z. |
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V.
The Assessing Officers of the Range will have jurisdiction
over any other case Notified u/s.127 of the Income Tax
Act, 1961.
|
| VI.1 |
Tax
Recovery Officer,
Range -14,
Bangalore.
AO Code : 312-WO-1 |
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-14, Bangalore as per the provisions
of the respective Direct Tax Acts and Rules thereunder. |
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JURISDICTION
OF RANGE-15, 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 Commissioner of Income Tax/Assistant
Commissioner of Income Tax will have jurisdiction over
all persons within the jurisdiction assigned to the Income
Tax Officers of the Range whose returned income is Rs.2
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 Range and the Addl.CIT/JCIT
will allocate the work to the Assessing
|
| 1 |
Deputy/Asst.
Commissioner of Income Tax, Jurisdiction as mentioned
above
Circle-15(1),
Bangalore
AO Code: 313-C-1 |
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IV.
The Income Tax Officers will have jurisdiction over all
classes of salary cases (excluding persons deriving income
from business/profession) mentioned against them in the
territory of Urban District and Rural District of Bangalore
(except Taluks of Channapatna and Ramanagaram), excluding
cases falling within the jurisdiction of any other Assessing
Officer whose returned income is below Rs.2 lakhs.
|
| 1 |
ITO,
Salary Ward-15(1), Bangalore.
AO Code : 313-W-1 |
1.
All Pensioners of Central and State Governments,
including Public Sector Undertakings. 2. All persons
applying for refunds under section 237 (other than
cases of business and profession) |
| 2 |
ITO,
Salary Ward-15(2), Bangalore
AO Code : 313-W-2 |
All Employees of :1. State Bank of India, State
Bank of Mysore, Bank of India, Bank of Maharashtra,
Bank of Baroda and Reserve Bank of India. 2. Other
subsidiary organisations of Banking Companies mentioned
at (1) above such as SBI Mutual Fund etc.3. Other
banks including Co-operative Banks not specifically
covered under the jurisdiction of any of the assessing
officers in Salary Ranges -13/14/15. . |
| 3 |
ITO,
Salary Ward-15(3), Bangalore.
AO Code : 313-W-3 |
All
Employees of :1. Canara Bank and its subsidiaries
such as CANFINA, CANFIN Homes etc., Vijaya Bank,
Syndicate Bank, Vysya Bank and Corporation Bank.
2. Life Insurance Corporation of India and other
Insurance Companies |
| 4 |
ITO,
Salary Ward-15(4), Bangalore.
AO Code : 313-W-4 |
I.
All Employees of :1. University of Agricultural
Sciences, Hebbal and Bangalore University 2. All
educational and research institutions, including
Indian Institute of Science.II. All salary cases
which are not specifically covered under the jurisdiction
of any of the assessing officers in Salary Ranges
-13/14/15 above. |
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V.
The Assessing Officers of the Range will have jurisdiction
over any other case Notified u/s.127 of the Income Tax
Act, 1961.
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VI.
1 |
Tax
Recovery Officer, Range -15,
Bangalore.
AO Code : 313-WO-1 |
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-15, Bangalore as per the provisions
of the respective Direct Tax Acts and Rules thereunder. |
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