notification no. 60 /2014 f. no. 187/29/2014 ita.i / so 2817 e section 120 1 and 2 of the income tax act 1961 income tax authorities jurisdiction of transfer pricing officers supersession of notification no. so 279 e dated 12 3 2003

ैै 2 NOTIFICATION New Delhi, the 3rd November, 2014 (Income-tax) S.O. 2817(E).—In exercise of the powers conferred by section 118 of the Income-tax Act, 1961 (43 of 1961) and in supersession of the notification of the Government of India, the Central Board of Direct Taxes number S.O. 279(E), dated the 12th March, 2003, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub section (ii), dated the 12th March, 2003, except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby directs that,— (a) the Transfer Pricing Officer referred to in the explanation to section 92CA of the said Act, as specified in column (6) of the Schedule below shall be subordinate to the Additional/ Joint Commissioner of Income Tax (Transfer Pricing Officer) specified in column (5) of the Table; (b) the Transfer Pricing Officer referred to in the explanation to section 92CA of the said Act, as specified in column (5) of the Schedule below shall be subordinate to the Commissioner of Income-tax specified in column (4) of the Table. (c) the Commissioner of Income-tax as specified in column (4) of the table below shall be subordinate to the Principal Chief Commissioner / the Chief Commissioner of Income-tax specified in column (1) or (2) of the said Schedule. SCHEDULE S. No Principal Chief Commissioner of Income-tax Chief Commissioner of Income-tax Commissioner of Income-tax Transfer Pricing Officer (Additional/ Joint Commissioner of Income-tax) Transfer Pricing Officer (Deputy /Assistant Commissioner of Income-tax ) (1) (2) (3) (4) (5) (6) 1 Principal Chief Commissioner of Income-tax (International Taxation), Delhi - Commissioner of Income-tax (Transfer Pricing)-1, Delhi Additional/Joint Commissioner of Income-tax (Transfer Pricing Officer)- 1(1), Delhi (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(1)(1), Delhi (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(1)(2), Delhi Additional/ Joint Commissioner of Income-tax (Transfer (i) Deputy/ Assistant Commissioner of Income-tax (Transfer 80 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] Pricing Officer-)-1(2), Delhi Pricing Officer)- 1(2)(1), Delhi (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(2)(2), Delhi Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-1(3), Delhi (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(3)(1), Delhi (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(3)(2), Delhi Commissioner of Income-tax (Transfer Pricing)-2, Delhi Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-2(1), Delhi (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(1)(1), Delhi (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(1)(2), Delhi Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-2(2), Delhi (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(2)(1), Delhi (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(2)(2), Delhi Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-2(3), Delhi (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(3)(1), Delhi (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(3)(2), Delhi Commissioner of Income-tax (Transfer Pricing)-3, Delhi Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-3(1), Delhi (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(1)(1), Delhi (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(1)(2), Delhi Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-3(2), Delhi (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(2)(1), Delhi ¹Hkkx IIµ[k.M 3 (ii)º Hkkjr dk jkti=k % vlk/kj.k 81 (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(2)(2), Delhi Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-3(3), Delhi (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(3)(1), Delhi (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(3)(2), Delhi Commissioner of Income-tax (International Taxation and Transfer Pricing), Kolkata Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)- Kolkata (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1, Kolkata (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2, Kolkata 2 Principal Chief Commissioner of Income-tax (International Taxation), Delhi Chief Commissioner of Income-tax (International Taxation) (West Zone), Mumbai Commissioner of Income-tax (Transfer Pricing), Mumbai-1 Additional/ Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-1 (1), Mumbai (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(1)(1), Mumbai (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(1)(2), Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)- 1(2), Mumbai (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(2)(1), Mumbai (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(2)(2), Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-1(3), Mumbai (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(3)(1), Mumbai (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(3)(2), Mumbai Commissioner of Income-tax (Transfer Pricing), Mumbai-2 Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-2(1), Mumbai (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(1)(1), Mumbai 82 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(1)(2), Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-2(2), Mumbai (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(2)(1), Mumbai (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(2)(2), Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-2(3), Mumbai (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(3)(1), Mumbai (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(3)(2), Mumbai Commissioner of Income-tax (Transfer Pricing), Mumbai-3 Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-3(1), Mumbai (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(1)(1), Mumbai (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(1)(2), Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-3(2), Mumbai (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(2)(1), Mumbai (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(2)(2), Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-3(3), Mumbai (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(3)(1), Mumbai (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(3)(2), Mumbai Commissioner of Income-tax (Transfer Pricing), Mumbai-4 Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-4(1), Mumbai (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 4(1)(1), Mumbai (ii) Deputy/ Assistant Commissioner of ¹Hkkx IIµ[k.M 3 (ii)º Hkkjr dk jkti=k % vlk/kj.k 83 Income-tax (Transfer Pricing Officer)- 4(1)(2), Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-4(2), Mumbai (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 4(2)(1), Mumbai (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 4(2)(2), Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-4(3), Mumbai (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 4(3)(1), Mumbai (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 4(3)(2), Mumbai Commissioner of Income-tax (International Taxation and Transfer Pricing), Pune