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Jurisdiction - CITs/Joint CITs (TDS)
August, 21st 2007

Direct Tax Notification No. 224 dated 10 August 2007 
 
Jurisdiction - CITs/Joint CITs (TDS)
The CBDT issued the notification providing jurisdictions of the specified CITs and Joint CITs for the purpose of TDS.

Powers, functions and territorial jurisdiction of specfd. Officers of Income Tax

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 vide S.O. 882(E) dated 14.9.2001 and its subsequent modifications, and in partial supersession of the notification S.O. 732(E) dated 3rd July, 2001, in so far as they relate to the persons or classes of persons mentioned in column 5 of the Schedule of this notification, 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 entry in column (3) of the said schedule, shall exercise the powers and perform the functions specified in column (6), in respect of such cases or classes of cases or such persons or classes of person specified in the corresponding entries in column (5), in the territorial areas mentioned in column (4) of the said schedule;

(b) authorises the Commissioners of Income-tax referred to in this notification to issue orders in writing for the exercise of the powers and performance of the functions by the Joint Commissioners of Income-tax, who are subordinate to them, in respect of such persons or classes of persons in respect of such income or classes of income or of such cases or classes of cases specified in the corresponding entry in column (5) of the said schedule; and

(c) further authorises the 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 Officers, who are subordinate to them, in respect of such persons or classes of persons in respect of such income or classes of income, or cases or classes of cases specified in the corresponding entries in column (5) of the said schedule, in respect of which such Joint Commissioners of Income-tax are authorized by the Commissioners of Income-tax under clause (b) of this notification.

2. This notification shall come into force with effect from the date of publication in the Official Gazette

Schedule
Sl. No.
Designation of Income-tax Authorities
Head quarter
Territorial area
Persons or class of persons
Powers and functions
1
2
3
4
5
6
1. Commissioner
of Income-tax (TDS),
Chandigarh
Chandigarh Areas lying within
the territorial
limits of states of Punjab, Haryana,
Jammu and
Kashmir,
Himachal Pradesh
and Union Territory of
Chandigarh.
(a) 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;

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

(c) persons being companies as defined under clause (17) of section 2 of
the Income Tax Act, 1961 and having registered office or principal place
of business in the area mentioned in column 4;

(d) Any other person responsible for deducting tax at source or collecting
tax at source under Chapter XVII, XVII-B or Chapter XVII-BB of the
Income Tax Act, 1961, within the territorial area mentioned in column 4.
All powers and functions
relating to deduction of tax
or collection of tax under
Chapter XVII, Chapter XVII-
B and Chapter XVII-BB of
the Income Tax Act, 1961,
other than section 194E,
195, 196A, 196B, 196C,
196D and 197 of the
Income Tax Act, 1961, in
respect of persons
mentioned in column 5.
2. Commissioner of Income-tax (TDS),
Delhi
Delhi Areas lying within
the territorial
limits of National
Capital Territory
of Delhi.
(a) 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;

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

(c) persons being companies as defined under clause (17) of section 2 of the Income Tax Act, 1961 and having registered office or principal place of business in the area mentioned in column 4;

(d) Any other person responsible for deducting tax at source or collecting
tax at source under Chapter XVII, XVII-B or Chapter XVII-BB of the
Income Tax Act, 1961, within the territorial area mentioned in column 4.
All powers and functions
relating to deduction of tax
or collection of tax under
Chapter XVII, Chapter XVII-
B and Chapter XVII-BB of
the Income Tax Act, 1961,
other than section 194E,
195, 196A, 196B, 196C,
196D and 197 of the
Income Tax Act, 1961, in
respect of persons
mentioned in column 5.
3. Commissioner
of Income-tax (TDS), Jaipur
Jaipur Areas lying within the territorial
limits of state of Rajasthan.
(a) 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;

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

(c) persons being companies as defined under clause (17) of section 2 of the Income Tax Act, 1961 and having registered office or principal place
of business in the area mentioned in column 4;

(d) Any other person responsible for deducting tax at source or collecting
tax at source under Chapter XVII, XVII-B or Chapter XVII-BB of the
Income Tax Act, 1961, within the territorial area mentioned in column 4.
All powers and functions
relating to deduction of tax
or collection of tax under
Chapter XVII, Chapter XVII-
B and Chapter XVII-BB of
the Income Tax Act, 1961,
other than section 194E,
195, 196A, 196B, 196C,
196D and 197 of the
Income Tax Act, 1961, in
respect of persons
mentioned in column 5.
4. Commissioner
of Income-tax (TDS),
Ahmedabad
Ahmedabad Areas lying within the territorial limits
of state of Gujarat and Union
Territories of Daman and Diu and Dadra and
Nagar Haveli.
(a) 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;

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

(c) persons being companies as defined under clause (17) of section 2
of the Income Tax Act, 1961 and having registered office or
principal place of business in the area mentioned in column 4;

(d) Any other person responsible for deducting tax at source or
collecting tax at source under Chapter XVII, XVII-B or Chapter
XVII-BB of the Income Tax Act, 1961, within the territorial area
mentioned in column 4.
All powers and functions relating
to deduction of tax or collection of
tax under Chapter XVII, Chapter
XVII-B and Chapter XVII-BB of the
Income Tax Act, 1961, other than
section 194E, 195, 196A, 196B,
196C, 196D and 197 of the Income
Tax Act, 1961, in respect of
persons mentioned in column 5.
5. Commissioner
of Income-tax (TDS), Mumbai
Mumbai Areas lying within the territorial limits
of Municipal
Corporation of
Greater Mumbai and
Navi Mumbai in the state of
Maharashtra.
(a) 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;

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

(c) persons being companies as defined under clause (17) of section 2
of the income Tax Act, 1961 and having registered office or
principal place of business in the area mentioned in column 4:

(d) Any other person responsible for deducting tax at source or
collecting tax at source under Chapter XVII, XVII-B or Chapter
XVII-BB of the income Tax Act 1961, within the territorial area
mentioned in column 4.
All powers and functions relating
to deduction of tax or collection of
tax under Chapter XVII, Chapter
XVII-B and Chapter XVII-BB of the
Income Tax Act, 1961, other than
section 194E, 195, 196A, 196B,
196C, 196D and 197 of the Income
Tax Act, 1961, in respect of
persons mentioned in column 5.
6. Commissioner
of Income-tax (TDS), Pune
Pune Territorial area
under the
jurisdiction of CCIT, Pune,
CCIT-II, Pune, CCIT Nasik and CCIT,
Thane in the state of
Maharashtra,
specified in
S.O. 732(E) dated
31.7.2001 and S.O. 733(E) dated
31.7.2001.
(a) 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;

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

(c) persons being companies as defined under clause (17) of section 2
of the Income Tax Act, 1961 and having registered office or
principal place of business in the area mentioned in column 4;

(d) Any other person responsible for deducting tax at source or
collecting tax at source under Chapter XVII, XVII-B or Chapter
XVII-BB of the Income Tax Act, 1961, within the territorial area
mentioned in column 4.
All powers and functions relating
to deduction of tax or collection of
tax under Chapter XVII, Chapter
XVII-B and Chapter XVII-BB of the
Income Tax Act, 1961, other than
section 194E, 195, 196A, 196B,
196C, 196D and 197 of the Income
Tax Act, 1961, in respect of
persons mentioned in column 5.
7. Commissioner
of Income-tax (TDS), Nagpur
Nagpur Territorial area under the jurisdiction of CCIT, Nagpur in the state of
Maharashtra, specified
in S.O. 732(E) dated
31.7.2001 and
S.O.733(E) dated
31.7.2001.

(a) 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;

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

(c) persons being companies as defined under clause (17) of section 2 of the Income Tax Act, 1961 and having registered office or principal
place of business in the area mentioned in column 4;

( d) Any other person responsible for deducting tax at source or
collecting tax at source under Chapter XVII, XVII-B or Chapter XVII-
BB of the Income Tax Act, 1961, within the territorial area
mentioned in column 4.

All powers and functions relating
to deduction of tax or collection
of tax under Chapter XVII,
Chapter XVII-B and Chapter
XVII-BB of the Income Tax Act,
1961, other than section 194E,
195, 196A, 196B, 196C, 196D
and 197 of the Income Tax Act,
1961, in respect of persons
mentioned in column 5.
8. Commissioner
of Income-tax (TDS),
Bangalore
Bangalore Areas lying within the
territorial limits of states
of Karnataka
and Goa.

(a) 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;

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

(c) persons being companies as defined under clause (17) of section 2 of the Income Tax Act, 1961 and having registered office or principal
place of business in the area mentioned in column 4;

(d) Any other person responsible for deducting tax at source or
collecting tax at source under Chapter XVII, XVII-B or Chapter XVII-
BB of the Income Tax Act, 1961, within the territorial area
mentioned in column 4.

All powers and functions relating
to deduction of tax or collection
of tax under Chapter XVII,
Chapter XVII-B and Chapter
XVII-BB of the Income Tax Act,
1961, other than section 194E,
195, 196A, 196B, 196C, 196D
and 197 of the Income Tax Act,
1961, in respect of persons
mentioned in column 5.
9. Commissioner
of Income-tax (TDS), Cochin
Cochin Areas lying within the
territorial limits of State of Kerala and Union
Territory of
Lakshadweep.
(a) 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;

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

(c) persons being companies as defined under clause (17) of section 2 of the Income Tax Act, 1961 and having registered office or principal
place of business in the area mentioned in column 4;

(d) Any other person responsible for deducting tax at source or
collecting tax at source under Chapter XVII, XVII-B or Chapter XVII-
BB of the Income Tax Act, 1961, within the territorial area
mentioned in column 4.
All powers and functions relating
to deduction of tax or collection
of tax under Chanter XVII,
Chapter XVII-B and Chapter
XVII-BB of the Income Tax Act,
1961, other than section 194E,
195, 196A, 196B, 196C, 196D
and 197 of the Income Tax Act,
1961, in respect of persons
mentioned in column 5.
10. Commissioner
of Income-tax (TDS), Chennai
Chennai Areas lying within the
territorial limits of State of Tamil Nadu
and Union Territory of
Pondicherry.

(a) 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;

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

(c) persons being companies as defined under clause (17) of section 2
of the Income Tax Act, 1961 and having registered office or
principal place of business in the area mentioned in column 4;

(d) Any other person responsible for deducting tax at source or
collecting tax at source under Chapter XVII, XVII-B or Chapter
XVII-BB of the Income Tax Act, 1961, within the territorial area
mentioned in column 4.

All powers and functions
relating to deduction of tax or
collection of tax under Chapter
XVII, Chapter XVII-B and
Chapter XVII-BB of the Income
Tax Act, 1961, other than
section 194E, 195, 196A,
196B, 196C, 196D and 197 of
the Income Tax Act, 1961, in
respect of persons mentioned
in column 5.
11. Commissioner
of Income-tax (TDS),
Hyderabad
Hyderabad Areas lying within the
territorial limits of state of Andhra
Pradesh

(a) 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;

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

(c) persons being companies as defined under clause (17) of section 2 of
the Income Tax Act, 1961 and having registered office or principal
place of business in the area mentioned in column 4;

(d) Any other person responsible for deducting tax at source or
collecting tax at source under Chapter XVII, XVII-B or Chapter
XVII-BB of the Income Tax Act, 1961, within the territorial area
mentioned in column 4.

All powers and functions
relating to deduction of tax or
Collection of tax under Chapter
XVII, Chapter XVII-B and
Chapter XVII-BB of the Income
Tax Act, 1961, other than
section 194E, 195, 196A,
196B, 196C, 196D and 197 of
the Income Tax Act, 1961, in
respect of persons mentioned
in column 5.
12. Commissioner
of Income-tax (TDS),
Bhubaneswar.
Bhubaneswar Areas lying within the
territorial limits of state of Orissa.

(a) 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;

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

(c) persons being companies as defined under clause (17) of section 2
of the Income Tax Act, 1961 and having registered office or
principal place of business in the area mentioned in column 4;

(d) Any other person responsible for deducting tax at source or
collecting tax at source under Chapter XVII, XVII-B or Chapter
XVII-BB of the Income Tax Act, 1961, within the territorial area
mentioned in column 4

All powers and functions
relating to deduction of tax or
collection of tax under Chapter
XVII, Chapter XVII-B and
Chapter XVII-BB of the Income
Tax Act, 1961, other than
section 194E, 195, 196A,
196B, 196C, 196D and 197 of
the Income Tax Act, 1961, in
respect of persons mentioned
in column 5.
13. Commissioner
of Income-tax (TDS),
Kolkata
Kolkata Areas lying within the
territorial limits of states of West Bengal,
Sikkim and
Union Territory of Andaman and Nicobar
Islands.
(a) 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;

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

(c) persons being companies as defined under clause (17) of
section 2 of the Income Tax Act, 1961 and having registered
office or principal place of business in the area mentioned in
column 4;

(d) Any other person responsible for deducting tax at source or
collecting tax at source under Chapter XVII, XVII-B or Chapter
XVII-BB of the Income Tax Act, 1961, within the territorial
area mentioned in column 4.
All powers and functions relating
to deduction of tax or collection of
tax under Chapter XVII, Chapter
XVII-B and Chapter XVII-BB of the
Income Tax Act, 1961, other than
section 194E, 195, 196A, 196B,
196C, 196D and 197 of the Income
Tax Act, 1961, in respect of
persons mentioned in column 5.
14. Commissioner
of Income-tax (TDS), Bhopa
Bhopal (i) Areas lying within
the territorial limits of
states of Madhya
Pradesh

(ii) Areas lying within the territorial limits of states of Chhatisgar
(a) 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;

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

(c) persons being companies as defined under clause (17) of
section 2 of the Income Tax Act, 1961 and having registered
office or principal place of business in the area mentioned in
column 4;

(d) Any other person responsible for deducting tax at source or
collecting tax at source under Chapter XVII, XVII-B or
Chapter XVII-BB of the Income Tax Act, 1961, within the
territorial area mentioned in column 4.
a) For the territorial area
mentioned at (i) in column 4:

All powers and functions relating
to deduction of tax or collection of
tax under Chapter XVII, Chapter
XVII-B and Chapter XVII-BB of the
Income Tax Act, 1961, in respect of
persons mentioned in column 5.

(b) For the territorial area
mentioned at (ii) in column 4:

All powers and functions relating
to deduction of tax or collection of
tax under Chapter XVII, Chapter
XVII-B and Chapter XVII-BB of the
Income Tax Act, 1961, other than
section 194E, 195, 196A, 196B,
196C, 196D and 197 of the Income
Tax Act, 1961, in respect of
persons mentioned in column 5.
15. Commissioner
of Income-tax (TDS),
Lucknow
Lucknow Territorial area under the
jurisdiction of CCIT,
Lucknow, CCIT, Allahabad
and CCIT Bareilly in the
state of Uttar Pradesh,
specified in S.O. 732(E)
dated 31.7.2001 and S.O.
733(E) dated 31.7.2001.

(a) 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;

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

(c) persons being companies as defined under
clause (17) of section 2 of the Income Tax Act, 1961
and having registered office or principal place of
business in the area mentioned in column 4;

(d) Any other person responsible for deducting tax at
source or collecting tax at source under Chapter XVII,
XVII-B or Chapter XVII-BB of the Income Tax Act,
1961, within the territorial area mentioned in
column 4.

All powers and functions relating
to deduction of tax or collection of
tax under Chapter XVII, Chapter
XVII-B and Chapter XVII-BB of the
Income Tax Act, 1961, in respect of
persons mentioned in column 5.
16. Commissioner
of Income-tax (TDS),
Kanpur
Kanpur Territorial area under the
jurisdiction of CCIT, Kanpur,
CCIT, Ghaziabad and CCIT
Dehradun in
the state of Uttar Pradesh
and Uttaranchal, specified in
S.O. 732(E) dated 31.7.2001,
S.O. 733(E) dated 31.7.2001
and S.O. 185(E) dated
12.02.2007.
(a) 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;

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

(c) persons being companies as defined under clause (17)
of section 2 of the Income Tax Act, 1961 and having
registered office or principal place of business in the
area mentioned in column 4;

(d) Any other person responsible for deducting tax at
source or collecting tax at source under Chapter XVII,
XVII-B or Chapter XVII-BB of the Income Tax Act,
1961, within the territorial area mentioned in
column 4.
All powers and functions relating
to deduction of tax or collection of tax under Chapter XVII, Chapter
XVII-B and Chapter XVII-BB of the
Income Tax Act, 1961, other than
section 194E, 195, 196A, 196B,
196C, 196D and 197 of the Income
Tax Act, 1961, in respect of
persons mentioned in column 5.
17. Commissioner
of Income-tax (TDS),
Patna
Patna Areas lying within the
territorial limits of states
of Bihar and Jharkhand

(a) 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;

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

(c) persons being companies as defined under clause (17) of section 2 of
the Income Tax Act, 1961 and having registered office or principal
place of business in the area mentioned in column 4;

(d) Any other person responsible for deducting tax at source or collecting
tax at source under Chapter XVII, XVII-B or Chapter XVII-BB of the
Income Tax Act, 1961, within the territorial area mentioned in
column 4.

All powers and functions
relating to deduction of tax
or collection of tax under
Chapter XVII, Chapter XVII-
B and Chapter XVII-BB of
the Income Tax Act, 1961,
in respect of persons
mentioned in column 5.
18. Commissioner
of Income-tax (TDS),
Guwahati
Guwahati Areas lying within the
territorial limits of states
of Assam, Manipur,
Nagaland, Arunachal
Pradesh, Meghalaya,
Mizoram and Tripura.

(a) 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;

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

(c) persons being companies as defined under clause (17) of section 2 of
the Income Tax Act, 1961 and having registered office or principal
place of business in the area mentioned in column 4;

(d) Any other person responsible for deducting tax at source or collecting
tax at source under Chapter XVII, XVII-B or Chapter XVII-BB of the
Income Tax Act, 1961, within the territorial area mentioned in
column 4.

All powers and functions
relating to deduction of tax
or collection of tax under
Chapter XVII, Chapter XVII-
B and Chapter XVII-BB of
the Income Tax Act, 1961,
in respect of persons
mentioned in column 5.

F.No.187/11/2007-ITA-I

Deepak Garg
Under Secy.

Note:- The Principal notification was published in the Gazette of India vide No. S.O. 732 (E), dated 3-7-2001 and lastly amended vide No. S.O. 857(E), dated 31.5.2007.

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