| Select |
Ward/Circle/Range/ Commissioner |
Description |
Area Code |
AO Type |
Range Code |
AO Number |
|
WARD 1(3),KOZHIKODE |
(i) All persons whose names begin with letters of the alphabet 'N' to 'Z' falling within the Municipal Corporation of Kozhikode and whose income as per latest return of latest assessment year and income returned in respect of any scrutiny assessment pending as on 31st March of immediate previous financial year shows income/loss less than Rs.20 lakhs excluding the cases assigned to the DCIT/ACIT, Circle 1(1), Kozhikode
(ii) All persons who have salary income but not income from business or profession and whose place of residence or work or employment falls within the territorial area of the Municipal Corporation of Kozhikode whose income as per latest return of latest assessment year and income returned in respect of any scrutiny assessment pending as on 31st March of immediate previous financial year shows income/loss less than Rs.20 lakhs excluding the cases assigned to the DCIT/ACIT Circle 1(1), Kozhikode
excluding the cases assigned to other Income tax authorities |
KRL |
W |
31 |
3 |
|
CIRCLE 1(1) & TPS, KOZHIKODE |
In the State of Kerala, Municipal Corporation of Kozhikode;
(i) all persons being companies registered under the companies Act 2013 or 1956, with registered office or principal place of business within the territorial area mentioned above;
(ii) managingDirector/Director/Manager/ Secretary in the companies mentioned at Sl.No.(i);
(iii) all Other persons falling within the above mentioned area whose income as per latest return of latest Asstt.Year and/or income returned in respect of any scrutiny assessment pending as on 31st March of immediate previous financial year shows income/loss of Rs.20 lakhs and above,
excluding the cases assigned to other Income tax authorities |
KRL |
C |
31 |
1 |
|
CIRCLE 2(1), KOZHIKODE |
In the State of Kerala, Revenue District of Kozhikode excluding the area of Municipal Corporation of Kozhikode and Revenue district of Wayanad;
(i) all persons being companies registered under the companies Act 2013 or under the companies Act 1956, with registered office or principal place of business within the territorial area mentioned above;
(ii) managing Director/Director/ Manager/ Secretary in the companies mentioned at Sl.No.(i);
(iii) all Other persons whose returned income as per latest return of latest Asst.Year and/or income returned in respect of any scrutiny assessment pending as on 31st March of immediate previous financial year shows income/loss of Rs.20 lakhs and above;
excluding the cases assigned to other Income tax authorities. |
KRL |
C |
32 |
1 |
|
WARD 1(1), KOZHIKODE |
All persons whose names begin with letters of the alphabet 'A' to 'M' falling within the Municipal Corporation of Kozhikode and whose income as per latest return of latest assessment year and income returned in respect of any scrutiny assessment pending as on 31st March of immediate previous financial year shows income/loss less than Rs.20 lakhs excluding the cases assigned to the DCIT/ACIT, Circle 1(1), Kozhikode and ITO Ward 1(3) Kozhikode
excluding the cases assigned to other Income tax authorities |
KRL |
W |
31 |
1 |
|
WARD 2(2), KOZHIKODE |
In the State of Kerala, Revenue Taluk of Vatakara in Kozhikode District;
All persons falling within the area mentioned above whose returned income as per latest return of latest Assessment year and income returned in respect of any scrutiny assessment pending as on 31s March of immediate previous financial year shows income/ loss less than Rs.20 lakhs; other than assigned to DCIT/ACIT, Circle-2(1), Kozhikode.
excluding the cases assigned to other Income tax authorities. |
KRL |
W |
32 |
2 |
|
WARD 1(1), KOZHIKODE |
All persons whose names begin with letters of the alphabet 'A' to 'M' falling within the Municipal Corporation of Kozhikode and whose income as per latest return of latest assessment year and income returned in respect of any scrutiny assessment pending as on 31st March of immediate previous financial year shows income/loss less than Rs.20 lakhs excluding the cases assigned to the DCIT/ACIT, Circle 1(1), Kozhikode and ITO Ward 1(3) Kozhikode
excluding the cases assigned to other Income tax authorities |
KRL |
W |
31 |
1 |
|
WARD 2(3), KOZHIKODE |
In the State of Kerala, Revenue Taluks of Kozhikode (excluding the area within the Kozhikode Municipal Corporation), Koyilandi and Thamarassery in Kozhikode District;
All persons falling within the area mentioned above whose returned income as per latest return of latest Assessment year and income returned in respect of any scrutiny assessment pending as on 31s March of immediate previous financial year shows income/ loss less than Rs.20 lakhs; other than assigned to DCIT/ACIT, Circle-2(1) Kozhikode.
excluding the cases assigned to other Income tax authorities. |
KRL |
W |
32 |
3 |
|
WARD 1(3),KOZHIKODE |
(i) All persons whose names begin with letters of the alphabet 'N' to 'Z' falling within the Municipal Corporation of Kozhikode and whose income as per latest return of latest assessment year and income returned in respect of any scrutiny assessment pending as on 31st March of immediate previous financial year shows income/loss less than Rs.20 lakhs excluding the cases assigned to the DCIT/ACIT, Circle 1(1), Kozhikode
(ii) All persons who have salary income but not income from business or profession and whose place of residence or work or employment falls within the territorial area of the Municipal Corporation of Kozhikode whose income as per latest return of latest assessment year and income returned in respect of any scrutiny assessment pending as on 31st March of immediate previous financial year shows income/loss less than Rs.20 lakhs excluding the cases assigned to the DCIT/ACIT Circle 1(1), Kozhikode
excluding the cases assigned to other Income tax authorities |
KRL |
W |
31 |
3 |
|
WARD INTERNATIONAL TAXATION, KOZHIKODE |
(I)ALL FUNCTIONS AND POWERS INCLUDING TAX DEDUCTION AT SOURCE UNDER SECTIONS 194E, 194LB, 194LBA(2), 194LC, 194LD, 195, 196A, 196B, 196C, 196D AND 197 OF THE INCOME TAX ACT 1961 IN RESPECT OF PERSONS MENTIONED AT I(A) & I(B) BELOW.
(A) PERSONS BEING NON-RESIDENTS INCLUDING FOREIGN COMPANIES WITHIN THE MEANING OF SUB SECTION(23A) OF SECTION 2 OF THE INCOME TAX ACT, 1961 AND HAVING A PERMANENT ESTABLISHMENT IN TERMS OF APPLICABLE DOUBLE TAX AVOIDANCE AGREEMENT IN THE AREAS LYING WITHIN THE TERRITORIAL LIMITS UNDER THE JURISDICTION OF PR.CIT/CIT KOZHIKODE INCLUDING THE DISTRICT OF MAHE WITHIN THE UNION TERRITORY OF PUDUCHERRY OR HAVING A BUSINESS CONNECTION OR HAVING ANY SOURCE OF INCOME WHICH (I) IS RECEIVED OR DEEMED TO BE RECEIVED IN INDIA; (II) ACCRUES OR ARISES OR DEEMED TO ACCRUE OR ARISE IN INDIA IN THE AREAS AREAS LYING WITHIN THE TERRITORIAL LIMITS UNDER THE JURISDICTION OF PR.CIT/CIT KOZHIKODE INCLUDING THE DISTRICT OF MAHE WITHIN THE UNION TERRITORY OF PUDUCHERRY AND WHOSE TOTAL INCOME/LOSS IS BELOW RS. 20 LAKHS AS PER THE LATEST RETURN FILED/RETURN PENDING FOR SCRUTINY ASSESSMENT/LAST ASSESSED INCOME IN CASE OF COMPANIES AND WHOSE TOTAL INCOME/LOSS IS BELOW RS. 15 LAKHS AS PER THE LATEST RETURN FILED/RETURN PENDING FOR SCRUTINY ASSESSMENT IN THE CASE OF ASSESSES OTHER THAN COMPANIES.
(B) ANY OTHER CASE ASSIGNED BY THE COMMISSIONER OF INCOME TAX (INTL. TAX), BANGALORE, OR ADDITIONAL/JOINT COMMISSIONER OF INCOME TAX (INTL. TAX), KOCHI.
(II) ALL CASES OF TAX DEDUCTION AT SOURCE UNDER SECTIONS 194E, 194LB, 194LBA(2), 194LC, 194LD, 195, 196A, 196B, 196C, 196D AND 197 OF THE INCOME TAX ACT 1961 ON PAYMENT MADE TO NON-RESIDENTS AND FOREIGN COMPANIES IN RESPECT OF PERSONS BEING OTHER THAN COMPANIES DERIVING INCOME FROM BUSINESS/ PROFESSION OR SOURCES OTHER THAN INCOME FROM BUSINESS OR PROFESSION AND RESIDING/WHOSE PRINCIPAL PLACE OF BUSINESS IS WITHIN THE TERRITORIAL LIMITS UNDER THE JURISDICTION OF PR.CIT/CIT KOZHIKODE INCLUDING THE DISTRICT OF MAHE WITHIN THE UNION TERRITORY OF PUDUCHERRY.
(III) ANY OTHER PERSON OTHER THAN COMPANIES RESPONSIBLE FOR DEDUCTING AT SOURCE UNDER CHAPTER XVII/XVII B OF INCOME TAX ACT 1961 WITHIN THE TERRITORIAL AREA OF PR.CIT/CIT KOZHIKODE INCLUDING THE DISTRICT OF MAHE WITHIN THE UNION TERRITORY OF PUDUCHERRY. |
DLC |
W |
514 |
3 |
|
CIRCLE 2(1), KOZHIKODE |
In the State of Kerala, Revenue District of Kozhikode excluding the area of Municipal Corporation of Kozhikode and Revenue district of Wayanad;
(i) all persons being companies registered under the companies Act 2013 or under the companies Act 1956, with registered office or principal place of business within the territorial area mentioned above;
(ii) managing Director/Director/ Manager/ Secretary in the companies mentioned at Sl.No.(i);
(iii) all Other persons whose returned income as per latest return of latest Asst.Year and/or income returned in respect of any scrutiny assessment pending as on 31st March of immediate previous financial year shows income/loss of Rs.20 lakhs and above;
excluding the cases assigned to other Income tax authorities. |
KRL |
C |
32 |
1 |
|
CIRCLE 1(1) & TPS, KOZHIKODE |
In the State of Kerala, Municipal Corporation of Kozhikode;
(i) all persons being companies registered under the companies Act 2013 or 1956, with registered office or principal place of business within the territorial area mentioned above;
(ii) managingDirector/Director/Manager/ Secretary in the companies mentioned at Sl.No.(i);
(iii) all Other persons falling within the above mentioned area whose income as per latest return of latest Asstt.Year and/or income returned in respect of any scrutiny assessment pending as on 31st March of immediate previous financial year shows income/loss of Rs.20 lakhs and above,
excluding the cases assigned to other Income tax authorities |
KRL |
C |
31 |
1 |
|
WARD 2(2), KOZHIKODE |
In the State of Kerala, Revenue Taluk of Vatakara in Kozhikode District;
All persons falling within the area mentioned above whose returned income as per latest return of latest Assessment year and income returned in respect of any scrutiny assessment pending as on 31s March of immediate previous financial year shows income/ loss less than Rs.20 lakhs; other than assigned to DCIT/ACIT, Circle-2(1), Kozhikode.
excluding the cases assigned to other Income tax authorities. |
KRL |
W |
32 |
2 |
|
CIRCLE 1(1) & TPS, KOZHIKODE |
In the State of Kerala, Municipal Corporation of Kozhikode;
(i) all persons being companies registered under the companies Act 2013 or 1956, with registered office or principal place of business within the territorial area mentioned above;
(ii) managingDirector/Director/Manager/ Secretary in the companies mentioned at Sl.No.(i);
(iii) all Other persons falling within the above mentioned area whose income as per latest return of latest Asstt.Year and/or income returned in respect of any scrutiny assessment pending as on 31st March of immediate previous financial year shows income/loss of Rs.20 lakhs and above,
excluding the cases assigned to other Income tax authorities |
KRL |
C |
31 |
1 |
|
WARD 2(3), KOZHIKODE |
In the State of Kerala, Revenue Taluks of Kozhikode (excluding the area within the Kozhikode Municipal Corporation), Koyilandi and Thamarassery in Kozhikode District;
All persons falling within the area mentioned above whose returned income as per latest return of latest Assessment year and income returned in respect of any scrutiny assessment pending as on 31s March of immediate previous financial year shows income/ loss less than Rs.20 lakhs; other than assigned to DCIT/ACIT, Circle-2(1) Kozhikode.
excluding the cases assigned to other Income tax authorities. |
KRL |
W |
32 |
3 |
|
WARD 1(1), KOZHIKODE |
All persons whose names begin with letters of the alphabet 'A' to 'M' falling within the Municipal Corporation of Kozhikode and whose income as per latest return of latest assessment year and income returned in respect of any scrutiny assessment pending as on 31st March of immediate previous financial year shows income/loss less than Rs.20 lakhs excluding the cases assigned to the DCIT/ACIT, Circle 1(1), Kozhikode and ITO Ward 1(3) Kozhikode
excluding the cases assigned to other Income tax authorities |
KRL |
W |
31 |
1 |
|
WARD 1(3),KOZHIKODE |
(i) All persons whose names begin with letters of the alphabet 'N' to 'Z' falling within the Municipal Corporation of Kozhikode and whose income as per latest return of latest assessment year and income returned in respect of any scrutiny assessment pending as on 31st March of immediate previous financial year shows income/loss less than Rs.20 lakhs excluding the cases assigned to the DCIT/ACIT, Circle 1(1), Kozhikode
(ii) All persons who have salary income but not income from business or profession and whose place of residence or work or employment falls within the territorial area of the Municipal Corporation of Kozhikode whose income as per latest return of latest assessment year and income returned in respect of any scrutiny assessment pending as on 31st March of immediate previous financial year shows income/loss less than Rs.20 lakhs excluding the cases assigned to the DCIT/ACIT Circle 1(1), Kozhikode
excluding the cases assigned to other Income tax authorities |
KRL |
W |
31 |
3 |
|
WARD 2(3), KOZHIKODE |
In the State of Kerala, Revenue Taluks of Kozhikode (excluding the area within the Kozhikode Municipal Corporation), Koyilandi and Thamarassery in Kozhikode District;
All persons falling within the area mentioned above whose returned income as per latest return of latest Assessment year and income returned in respect of any scrutiny assessment pending as on 31s March of immediate previous financial year shows income/ loss less than Rs.20 lakhs; other than assigned to DCIT/ACIT, Circle-2(1) Kozhikode.
excluding the cases assigned to other Income tax authorities. |
KRL |
W |
32 |
3 |
|
CIRCLE 2(1), KOZHIKODE |
In the State of Kerala, Revenue District of Kozhikode excluding the area of Municipal Corporation of Kozhikode and Revenue district of Wayanad;
(i) all persons being companies registered under the companies Act 2013 or under the companies Act 1956, with registered office or principal place of business within the territorial area mentioned above;
(ii) managing Director/Director/ Manager/ Secretary in the companies mentioned at Sl.No.(i);
(iii) all Other persons whose returned income as per latest return of latest Asst.Year and/or income returned in respect of any scrutiny assessment pending as on 31st March of immediate previous financial year shows income/loss of Rs.20 lakhs and above;
excluding the cases assigned to other Income tax authorities. |
KRL |
C |
32 |
1 |
|
CIRCLE 1(1) & TPS, KOZHIKODE |
In the State of Kerala, Municipal Corporation of Kozhikode;
(i) all persons being companies registered under the companies Act 2013 or 1956, with registered office or principal place of business within the territorial area mentioned above;
(ii) managingDirector/Director/Manager/ Secretary in the companies mentioned at Sl.No.(i);
(iii) all Other persons falling within the above mentioned area whose income as per latest return of latest Asstt.Year and/or income returned in respect of any scrutiny assessment pending as on 31st March of immediate previous financial year shows income/loss of Rs.20 lakhs and above,
excluding the cases assigned to other Income tax authorities |
KRL |
C |
31 |
1 |
|
WARD 2(2), KOZHIKODE |
In the State of Kerala, Revenue Taluk of Vatakara in Kozhikode District;
All persons falling within the area mentioned above whose returned income as per latest return of latest Assessment year and income returned in respect of any scrutiny assessment pending as on 31s March of immediate previous financial year shows income/ loss less than Rs.20 lakhs; other than assigned to DCIT/ACIT, Circle-2(1), Kozhikode.
excluding the cases assigned to other Income tax authorities. |
KRL |
W |
32 |
2 |
|
WARD 1(1), KOZHIKODE |
All persons whose names begin with letters of the alphabet 'A' to 'M' falling within the Municipal Corporation of Kozhikode and whose income as per latest return of latest assessment year and income returned in respect of any scrutiny assessment pending as on 31st March of immediate previous financial year shows income/loss less than Rs.20 lakhs excluding the cases assigned to the DCIT/ACIT, Circle 1(1), Kozhikode and ITO Ward 1(3) Kozhikode
excluding the cases assigned to other Income tax authorities |
KRL |
W |
31 |
1 |
|
WARD 2(3), KOZHIKODE |
In the State of Kerala, Revenue Taluks of Kozhikode (excluding the area within the Kozhikode Municipal Corporation), Koyilandi and Thamarassery in Kozhikode District;
All persons falling within the area mentioned above whose returned income as per latest return of latest Assessment year and income returned in respect of any scrutiny assessment pending as on 31s March of immediate previous financial year shows income/ loss less than Rs.20 lakhs; other than assigned to DCIT/ACIT, Circle-2(1) Kozhikode.
excluding the cases assigned to other Income tax authorities. |
KRL |
W |
32 |
3 |
|
WARD 1(3),KOZHIKODE |
(i) All persons whose names begin with letters of the alphabet 'N' to 'Z' falling within the Municipal Corporation of Kozhikode and whose income as per latest return of latest assessment year and income returned in respect of any scrutiny assessment pending as on 31st March of immediate previous financial year shows income/loss less than Rs.20 lakhs excluding the cases assigned to the DCIT/ACIT, Circle 1(1), Kozhikode
(ii) All persons who have salary income but not income from business or profession and whose place of residence or work or employment falls within the territorial area of the Municipal Corporation of Kozhikode whose income as per latest return of latest assessment year and income returned in respect of any scrutiny assessment pending as on 31st March of immediate previous financial year shows income/loss less than Rs.20 lakhs excluding the cases assigned to the DCIT/ACIT Circle 1(1), Kozhikode
excluding the cases assigned to other Income tax authorities |
KRL |
W |
31 |
3 |
|
CIRCLE 1(1) & TPS, KOZHIKODE |
In the State of Kerala, Municipal Corporation of Kozhikode;
(i) all persons being companies registered under the companies Act 2013 or 1956, with registered office or principal place of business within the territorial area mentioned above;
(ii) managingDirector/Director/Manager/ Secretary in the companies mentioned at Sl.No.(i);
(iii) all Other persons falling within the above mentioned area whose income as per latest return of latest Asstt.Year and/or income returned in respect of any scrutiny assessment pending as on 31st March of immediate previous financial year shows income/loss of Rs.20 lakhs and above,
excluding the cases assigned to other Income tax authorities |
KRL |
C |
31 |
1 |
|
WARD INTERNATIONAL TAXATION, KOZHIKODE |
(I)ALL FUNCTIONS AND POWERS INCLUDING TAX DEDUCTION AT SOURCE UNDER SECTIONS 194E, 194LB, 194LBA(2), 194LC, 194LD, 195, 196A, 196B, 196C, 196D AND 197 OF THE INCOME TAX ACT 1961 IN RESPECT OF PERSONS MENTIONED AT I(A) & I(B) BELOW.
(A) PERSONS BEING NON-RESIDENTS INCLUDING FOREIGN COMPANIES WITHIN THE MEANING OF SUB SECTION(23A) OF SECTION 2 OF THE INCOME TAX ACT, 1961 AND HAVING A PERMANENT ESTABLISHMENT IN TERMS OF APPLICABLE DOUBLE TAX AVOIDANCE AGREEMENT IN THE AREAS LYING WITHIN THE TERRITORIAL LIMITS UNDER THE JURISDICTION OF PR.CIT/CIT KOZHIKODE INCLUDING THE DISTRICT OF MAHE WITHIN THE UNION TERRITORY OF PUDUCHERRY OR HAVING A BUSINESS CONNECTION OR HAVING ANY SOURCE OF INCOME WHICH (I) IS RECEIVED OR DEEMED TO BE RECEIVED IN INDIA; (II) ACCRUES OR ARISES OR DEEMED TO ACCRUE OR ARISE IN INDIA IN THE AREAS AREAS LYING WITHIN THE TERRITORIAL LIMITS UNDER THE JURISDICTION OF PR.CIT/CIT KOZHIKODE INCLUDING THE DISTRICT OF MAHE WITHIN THE UNION TERRITORY OF PUDUCHERRY AND WHOSE TOTAL INCOME/LOSS IS BELOW RS. 20 LAKHS AS PER THE LATEST RETURN FILED/RETURN PENDING FOR SCRUTINY ASSESSMENT/LAST ASSESSED INCOME IN CASE OF COMPANIES AND WHOSE TOTAL INCOME/LOSS IS BELOW RS. 15 LAKHS AS PER THE LATEST RETURN FILED/RETURN PENDING FOR SCRUTINY ASSESSMENT IN THE CASE OF ASSESSES OTHER THAN COMPANIES.
(B) ANY OTHER CASE ASSIGNED BY THE COMMISSIONER OF INCOME TAX (INTL. TAX), BANGALORE, OR ADDITIONAL/JOINT COMMISSIONER OF INCOME TAX (INTL. TAX), KOCHI.
(II) ALL CASES OF TAX DEDUCTION AT SOURCE UNDER SECTIONS 194E, 194LB, 194LBA(2), 194LC, 194LD, 195, 196A, 196B, 196C, 196D AND 197 OF THE INCOME TAX ACT 1961 ON PAYMENT MADE TO NON-RESIDENTS AND FOREIGN COMPANIES IN RESPECT OF PERSONS BEING OTHER THAN COMPANIES DERIVING INCOME FROM BUSINESS/ PROFESSION OR SOURCES OTHER THAN INCOME FROM BUSINESS OR PROFESSION AND RESIDING/WHOSE PRINCIPAL PLACE OF BUSINESS IS WITHIN THE TERRITORIAL LIMITS UNDER THE JURISDICTION OF PR.CIT/CIT KOZHIKODE INCLUDING THE DISTRICT OF MAHE WITHIN THE UNION TERRITORY OF PUDUCHERRY.
(III) ANY OTHER PERSON OTHER THAN COMPANIES RESPONSIBLE FOR DEDUCTING AT SOURCE UNDER CHAPTER XVII/XVII B OF INCOME TAX ACT 1961 WITHIN THE TERRITORIAL AREA OF PR.CIT/CIT KOZHIKODE INCLUDING THE DISTRICT OF MAHE WITHIN THE UNION TERRITORY OF PUDUCHERRY. |
DLC |
W |
514 |
3 |
|
WARD 1(1), KOZHIKODE |
All persons whose names begin with letters of the alphabet 'A' to 'M' falling within the Municipal Corporation of Kozhikode and whose income as per latest return of latest assessment year and income returned in respect of any scrutiny assessment pending as on 31st March of immediate previous financial year shows income/loss less than Rs.20 lakhs excluding the cases assigned to the DCIT/ACIT, Circle 1(1), Kozhikode and ITO Ward 1(3) Kozhikode
excluding the cases assigned to other Income tax authorities |
KRL |
W |
31 |
1 |
|
WARD 1(3),KOZHIKODE |
(i) All persons whose names begin with letters of the alphabet 'N' to 'Z' falling within the Municipal Corporation of Kozhikode and whose income as per latest return of latest assessment year and income returned in respect of any scrutiny assessment pending as on 31st March of immediate previous financial year shows income/loss less than Rs.20 lakhs excluding the cases assigned to the DCIT/ACIT, Circle 1(1), Kozhikode
(ii) All persons who have salary income but not income from business or profession and whose place of residence or work or employment falls within the territorial area of the Municipal Corporation of Kozhikode whose income as per latest return of latest assessment year and income returned in respect of any scrutiny assessment pending as on 31st March of immediate previous financial year shows income/loss less than Rs.20 lakhs excluding the cases assigned to the DCIT/ACIT Circle 1(1), Kozhikode
excluding the cases assigned to other Income tax authorities |
KRL |
W |
31 |
3 |
|
CIRCLE 2(1), KOZHIKODE |
In the State of Kerala, Revenue District of Kozhikode excluding the area of Municipal Corporation of Kozhikode and Revenue district of Wayanad;
(i) all persons being companies registered under the companies Act 2013 or under the companies Act 1956, with registered office or principal place of business within the territorial area mentioned above;
(ii) managing Director/Director/ Manager/ Secretary in the companies mentioned at Sl.No.(i);
(iii) all Other persons whose returned income as per latest return of latest Asst.Year and/or income returned in respect of any scrutiny assessment pending as on 31st March of immediate previous financial year shows income/loss of Rs.20 lakhs and above;
excluding the cases assigned to other Income tax authorities. |
KRL |
C |
32 |
1 |
|
WARD 2(2), KOZHIKODE |
In the State of Kerala, Revenue Taluk of Vatakara in Kozhikode District;
All persons falling within the area mentioned above whose returned income as per latest return of latest Assessment year and income returned in respect of any scrutiny assessment pending as on 31s March of immediate previous financial year shows income/ loss less than Rs.20 lakhs; other than assigned to DCIT/ACIT, Circle-2(1), Kozhikode.
excluding the cases assigned to other Income tax authorities. |
KRL |
W |
32 |
2 |
|
WARD INTERNATIONAL TAXATION, KOZHIKODE |
(I)ALL FUNCTIONS AND POWERS INCLUDING TAX DEDUCTION AT SOURCE UNDER SECTIONS 194E, 194LB, 194LBA(2), 194LC, 194LD, 195, 196A, 196B, 196C, 196D AND 197 OF THE INCOME TAX ACT 1961 IN RESPECT OF PERSONS MENTIONED AT I(A) & I(B) BELOW.
(A) PERSONS BEING NON-RESIDENTS INCLUDING FOREIGN COMPANIES WITHIN THE MEANING OF SUB SECTION(23A) OF SECTION 2 OF THE INCOME TAX ACT, 1961 AND HAVING A PERMANENT ESTABLISHMENT IN TERMS OF APPLICABLE DOUBLE TAX AVOIDANCE AGREEMENT IN THE AREAS LYING WITHIN THE TERRITORIAL LIMITS UNDER THE JURISDICTION OF PR.CIT/CIT KOZHIKODE INCLUDING THE DISTRICT OF MAHE WITHIN THE UNION TERRITORY OF PUDUCHERRY OR HAVING A BUSINESS CONNECTION OR HAVING ANY SOURCE OF INCOME WHICH (I) IS RECEIVED OR DEEMED TO BE RECEIVED IN INDIA; (II) ACCRUES OR ARISES OR DEEMED TO ACCRUE OR ARISE IN INDIA IN THE AREAS AREAS LYING WITHIN THE TERRITORIAL LIMITS UNDER THE JURISDICTION OF PR.CIT/CIT KOZHIKODE INCLUDING THE DISTRICT OF MAHE WITHIN THE UNION TERRITORY OF PUDUCHERRY AND WHOSE TOTAL INCOME/LOSS IS BELOW RS. 20 LAKHS AS PER THE LATEST RETURN FILED/RETURN PENDING FOR SCRUTINY ASSESSMENT/LAST ASSESSED INCOME IN CASE OF COMPANIES AND WHOSE TOTAL INCOME/LOSS IS BELOW RS. 15 LAKHS AS PER THE LATEST RETURN FILED/RETURN PENDING FOR SCRUTINY ASSESSMENT IN THE CASE OF ASSESSES OTHER THAN COMPANIES.
(B) ANY OTHER CASE ASSIGNED BY THE COMMISSIONER OF INCOME TAX (INTL. TAX), BANGALORE, OR ADDITIONAL/JOINT COMMISSIONER OF INCOME TAX (INTL. TAX), KOCHI.
(II) ALL CASES OF TAX DEDUCTION AT SOURCE UNDER SECTIONS 194E, 194LB, 194LBA(2), 194LC, 194LD, 195, 196A, 196B, 196C, 196D AND 197 OF THE INCOME TAX ACT 1961 ON PAYMENT MADE TO NON-RESIDENTS AND FOREIGN COMPANIES IN RESPECT OF PERSONS BEING OTHER THAN COMPANIES DERIVING INCOME FROM BUSINESS/ PROFESSION OR SOURCES OTHER THAN INCOME FROM BUSINESS OR PROFESSION AND RESIDING/WHOSE PRINCIPAL PLACE OF BUSINESS IS WITHIN THE TERRITORIAL LIMITS UNDER THE JURISDICTION OF PR.CIT/CIT KOZHIKODE INCLUDING THE DISTRICT OF MAHE WITHIN THE UNION TERRITORY OF PUDUCHERRY.
(III) ANY OTHER PERSON OTHER THAN COMPANIES RESPONSIBLE FOR DEDUCTING AT SOURCE UNDER CHAPTER XVII/XVII B OF INCOME TAX ACT 1961 WITHIN THE TERRITORIAL AREA OF PR.CIT/CIT KOZHIKODE INCLUDING THE DISTRICT OF MAHE WITHIN THE UNION TERRITORY OF PUDUCHERRY. |
DLC |
W |
514 |
3 |
|
CIRCLE 2(1), KOZHIKODE |
In the State of Kerala, Revenue District of Kozhikode excluding the area of Municipal Corporation of Kozhikode and Revenue district of Wayanad;
(i) all persons being companies registered under the companies Act 2013 or under the companies Act 1956, with registered office or principal place of business within the territorial area mentioned above;
(ii) managing Director/Director/ Manager/ Secretary in the companies mentioned at Sl.No.(i);
(iii) all Other persons whose returned income as per latest return of latest Asst.Year and/or income returned in respect of any scrutiny assessment pending as on 31st March of immediate previous financial year shows income/loss of Rs.20 lakhs and above;
excluding the cases assigned to other Income tax authorities. |
KRL |
C |
32 |
1 |
|
WARD 2(2), KOZHIKODE |
In the State of Kerala, Revenue Taluk of Vatakara in Kozhikode District;
All persons falling within the area mentioned above whose returned income as per latest return of latest Assessment year and income returned in respect of any scrutiny assessment pending as on 31s March of immediate previous financial year shows income/ loss less than Rs.20 lakhs; other than assigned to DCIT/ACIT, Circle-2(1), Kozhikode.
excluding the cases assigned to other Income tax authorities. |
KRL |
W |
32 |
2 |
|
WARD 2(3), KOZHIKODE |
In the State of Kerala, Revenue Taluks of Kozhikode (excluding the area within the Kozhikode Municipal Corporation), Koyilandi and Thamarassery in Kozhikode District;
All persons falling within the area mentioned above whose returned income as per latest return of latest Assessment year and income returned in respect of any scrutiny assessment pending as on 31s March of immediate previous financial year shows income/ loss less than Rs.20 lakhs; other than assigned to DCIT/ACIT, Circle-2(1) Kozhikode.
excluding the cases assigned to other Income tax authorities. |
KRL |
W |
32 |
3 |