| Select |
Ward/Circle/Range/ Commissioner |
Description |
Area Code |
AO Type |
Range Code |
AO Number |
|
CORPORATE WARD 1(1), KOCHI |
I .In the State of Kerala
i. All Taluks of Ernakulam District.
ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and The Union Territory of Lakshadweep
(a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and whose name begin with the English Alphabet letters A to M having returned Income/Loss as on 1st April of every year is less than 20 lakhs, and excluding cases assigned to other Income Tax authorities;
(b)Persons who are the directors with substantial interest in the companies mentioned in (a) above |
KRL |
W |
10 |
1 |
|
DCIT CORPORATE CIRCLE 1(1) KOCHI |
I .In the State of Kerala
i. All Taluks of Ernakulam District.
ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and The Union Territory of Lakshadweep
(a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above whose name begin with the English Alphabet letters 'A' to 'M' and whose returned total income/loss as per the latest filed return of Income is 20 lakhs or more as on 1st April of every Year.
(b) Persons who are the directors with substantial interest in the companies mentioned in (a) above.
(d) All persons within the territorial area of Kanayannoor Taluk of Ernakulam District in the State of Kerala, whose name begin with the English Alphabet letters A to Z and having returned total income/loss as on 1st April of every year is Rs. 20 Lakhs and above. Other than:-
(I) Cases of persons being companies registered under the Companies Act, 2013 or under the Companies Act 1956 and having registered office within the territorial area of Kanayannoor Taluk of Ernakulam District in the State of Kerala.
(II) Persons who are Directors of companies mentioned against item (a) having substantial interest as referred to in clause (b) of Explanation 3 to sub-clause (e) of clause of (22) of section 2 of the Income Tax Act,1961.
(III) Persons claiming or applying for Exemption under clause (21),(22),(22A),(22b), (23),(23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46), (47) of section 10, section 11, section 12, section 13A and section 13B of the Income Tax Act,1961.
(IV) Persons being non-resident having jurisdictions assigned to International Taxation. |
KRL |
C |
10 |
1 |
|
CORPORATE CIRCLE 2(1), KOCHI |
I .In the State of Kerala
i. All Taluks of Ernakulam District.
ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and
(iii) The Union Territory of Lakshadweep
a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and whose name begin with the English Alphabet letters N to Z having returned total income/loss as per the latest filed return of Income is 20 lakhs or more as on 1st April of every Year.
(b)Persons who are the directors with substantial interest in the companies mentioned in (a) above. |
KRL |
C |
18 |
1 |
|
WARD INTERNATIONAL TAXATION, KOCHI |
(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, KOCHI-1, PR.CIT/CIT, KOCHI-2 AND PR.CIT/CIT, THRISSUR 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, KOCHI-1, PR.CIT/CIT, KOCHI-2 AND PR.CIT/CIT, THRISSUR 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 PR.CIT/CIT, KOCHI-1, PR.CIT/CIT, KOCHI-2 AND PR.CIT/CIT, THRISSUR.
(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, KOCHI-1, PR.CIT/CIT, KOCHI-2 AND PR.CIT/CIT, THRISSUR. |
DLC |
W |
514 |
1 |
|
CORPORATE WARD 2(1),KOCHI |
In the State of Kerala
i. All Taluks of Ernakulam District.
ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and
(iii) The Union Territory of Lakshadweep
a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and whose name begin with the English Alphabet N or R or S or Z and whose returned Income/Loss as on 1st April of every year is less than 20 lakhs, and excluding cases assigned to other Income Tax Authorities.
(b)Persons who are the directors with substantial interest in the companies mentioned in (a) above. |
KRL |
W |
18 |
1 |
|
DCIT CORPORATE CIRCLE 1(1) KOCHI |
I .In the State of Kerala
i. All Taluks of Ernakulam District.
ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and The Union Territory of Lakshadweep
(a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above whose name begin with the English Alphabet letters 'A' to 'M' and whose returned total income/loss as per the latest filed return of Income is 20 lakhs or more as on 1st April of every Year.
(b) Persons who are the directors with substantial interest in the companies mentioned in (a) above.
(d) All persons within the territorial area of Kanayannoor Taluk of Ernakulam District in the State of Kerala, whose name begin with the English Alphabet letters A to Z and having returned total income/loss as on 1st April of every year is Rs. 20 Lakhs and above. Other than:-
(I) Cases of persons being companies registered under the Companies Act, 2013 or under the Companies Act 1956 and having registered office within the territorial area of Kanayannoor Taluk of Ernakulam District in the State of Kerala.
(II) Persons who are Directors of companies mentioned against item (a) having substantial interest as referred to in clause (b) of Explanation 3 to sub-clause (e) of clause of (22) of section 2 of the Income Tax Act,1961.
(III) Persons claiming or applying for Exemption under clause (21),(22),(22A),(22b), (23),(23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46), (47) of section 10, section 11, section 12, section 13A and section 13B of the Income Tax Act,1961.
(IV) Persons being non-resident having jurisdictions assigned to International Taxation. |
KRL |
C |
10 |
1 |
|
CORPORATE WARD 2(3), KOCHI |
In the State of Kerala
i. All Taluks of Ernakulam District.
ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and
(iii) The Union Territory of Lakshadweep
a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and whose name begin with the English Alphabet letters O or P or Q or T and having returned total income/loss as on 1st April of every year is less than 20 lakh.
(b)Persons who are the directors with substantial interest in the companies mentioned in (a) above. |
KRL |
W |
18 |
3 |
|
CORPORATE WARD 1(1), KOCHI |
I .In the State of Kerala
i. All Taluks of Ernakulam District.
ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and The Union Territory of Lakshadweep
(a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and whose name begin with the English Alphabet letters A to M having returned Income/Loss as on 1st April of every year is less than 20 lakhs, and excluding cases assigned to other Income Tax authorities;
(b)Persons who are the directors with substantial interest in the companies mentioned in (a) above |
KRL |
W |
10 |
1 |
|
CORPORATE WARD 2(5),KOCHI |
In the State of Kerala
i. All Taluks of Ernakulam District.
ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and
(iii) The Union Territory of Lakshadweep
a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and and whose name begin with the English Alphabet letters U to Y having returned Income/Loss as on 1st April of every year is less than 20 lakhs, and excluding cases assigned to other Income Tax authorities;
(b)Persons who are the directors with substantial interest in the companies mentioned in (a) above.
(c) All persons being resident non corporate assessee who are deriving income from sources other than business or profession and having income from salary/pension and whose place of residence/place of employment is situated within the territorial area of Kanayannoor Taluk of Ernakulam Districts, in the state of Kerala, whose name begin with the English Alphabet letters 'J' to 'Q' having returned total income/loss as on 1st April of every year is less than Rs. 20 Lakhs and excluding cases assigned to other Income Tax Authorities. |
KRL |
W |
18 |
5 |
|
CORPORATE CIRCLE 2(1), KOCHI |
I .In the State of Kerala
i. All Taluks of Ernakulam District.
ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and
(iii) The Union Territory of Lakshadweep
a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and whose name begin with the English Alphabet letters N to Z having returned total income/loss as per the latest filed return of Income is 20 lakhs or more as on 1st April of every Year.
(b)Persons who are the directors with substantial interest in the companies mentioned in (a) above. |
KRL |
C |
18 |
1 |
|
NON CORP WARD 1(1), KOCHI/ |
In the State of Kerala, Kanayannoor Taluk of Ernakulam Distirict
All persons whose name begin with the English Alphabet letters A to Z and having returned total income/loss as on 1st April of every year is less than Rs. 20 lakh. Other than:-
(a) cases of persons being companies registered under the Companies Act, 2013 or under the Companies Act 1956 and having registered office within the territorial area mentioned above.
(b) Persons who are Directors of companies mentioned against item (a) having substantial interest as referred to in clause (b) of Explanation 3 to sub-clause (e) of clause of (22) of section 2 of the Income Tax Act,1961.
(c) Persons claiming or applying for Exemption under clause (21),(22),(22A),(22b), (23),(23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46), (47) of section 10, section 11, section 12, section 13A and section 13B of the Income Tax Act,1961.
(d) Persons being non-resident having jurisdictions assigned to International Taxation. |
KRL |
W |
10 |
91 |
|
CORPORATE WARD 2(1),KOCHI |
In the State of Kerala
i. All Taluks of Ernakulam District.
ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and
(iii) The Union Territory of Lakshadweep
a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and whose name begin with the English Alphabet N or R or S or Z and whose returned Income/Loss as on 1st April of every year is less than 20 lakhs, and excluding cases assigned to other Income Tax Authorities.
(b)Persons who are the directors with substantial interest in the companies mentioned in (a) above. |
KRL |
W |
18 |
1 |
|
NON CORP WARD 2(5), KOCHI/ |
In the State of Kerala
(a) Kochi Taluks of Ernakulam District
(b) Kanayannur Taluk of Ernakulam Distirct
(c)The Union Territory of Lakshadweep
(i) All persons within the territorial area of Kochi Taluk of Ernakulam Districts, in the state of Kerala and the Union Territory of Lakshadweep, and whose name begin with the English Alphabet letters P to Z and having returned total income/loss as on 1st April of every year is less than Rs. 20 Lakhs, Other than:-
(a) Cases of persons being companies registered under the Companies Act, 2013 or under the Companies Act 1956 and having registered office within the territorial area mentioned above.
(b) Persons who are Directors of companies mentioned against item (a) having substantial interest as referred to in clause (b) of Explanation 3 to sub-clause (e) of clause of (22) of section 2 of the Income Tax Act,1961.
(c) Persons claiming or applying for Exemption under clause (21),(22),(22A),(22b), (23),(23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46), (47) of section 10, section 11, section 12, section 13A and section 13B of the Income Tax Act,1961.
(d) Persons being non-resident having jurisdictions assigned to International Taxation.
(ii) All persons being resident non corporate assessee who are deriving income from sources other than business or profession and having income from salary/pension and whose place of residence/place of employment is situated within the territorial area of Kanayannoor Taluk of Ernakulam Districts, in the state of Kerala, whose name begin with the English Alphabet letters 'A' to 'I' & 'R' to 'Z' and having returned total income/loss as on 1st April of every year is less than Rs. 20 Lakhs.
All cases
(i) Employees of BPCL, Kochi and Hindustan Organic Ltd, Kochi
(ii) Judges of High Court of Kerala and
(iii) Employees of Income Tax Department falling within the Revenue Taluks of Kochi and Kanayannur of Ernakulam.
excluding cases assigned to other Income Tax Authorities. |
KRL |
W |
18 |
92 |
|
DCIT CORPORATE CIRCLE 1(1) KOCHI |
I .In the State of Kerala
i. All Taluks of Ernakulam District.
ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and The Union Territory of Lakshadweep
(a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above whose name begin with the English Alphabet letters 'A' to 'M' and whose returned total income/loss as per the latest filed return of Income is 20 lakhs or more as on 1st April of every Year.
(b) Persons who are the directors with substantial interest in the companies mentioned in (a) above.
(d) All persons within the territorial area of Kanayannoor Taluk of Ernakulam District in the State of Kerala, whose name begin with the English Alphabet letters A to Z and having returned total income/loss as on 1st April of every year is Rs. 20 Lakhs and above. Other than:-
(I) Cases of persons being companies registered under the Companies Act, 2013 or under the Companies Act 1956 and having registered office within the territorial area of Kanayannoor Taluk of Ernakulam District in the State of Kerala.
(II) Persons who are Directors of companies mentioned against item (a) having substantial interest as referred to in clause (b) of Explanation 3 to sub-clause (e) of clause of (22) of section 2 of the Income Tax Act,1961.
(III) Persons claiming or applying for Exemption under clause (21),(22),(22A),(22b), (23),(23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46), (47) of section 10, section 11, section 12, section 13A and section 13B of the Income Tax Act,1961.
(IV) Persons being non-resident having jurisdictions assigned to International Taxation. |
KRL |
C |
10 |
1 |
|
NON CORP WARD2(4) & TPS KOCHI/ |
In the State of Kerala
(i) Kochi Taluks of Ernakulam District
(ii) The Union Territory of Lakshadweep
(a) All person whose name begin with the English Alphabet letters 'A' to 'Z' and whose returned total income/loss as per the latest filed return of Income is 20 lakhs or more as on 1st April of every Year.
(b) All person whose name begin with the English Alphabet letters A to O and having returned total income/loss as on 1st April of every year is below Rs. 20 Lakhs.
Other than:-
(a) Cases of persons being companies registered under the Companies Act, 2013 or under the Companies Act 1956 and having registered office within the territorial area mentioned above.
(b) Persons who are Directors of companies mentioned against item (a) having substantial interest as referred to in clause (b) of Explanation 3 to sub-clause (e) of clause of (22) of section 2 of the Income Tax Act,1961.
(c) Persons claiming or applying for Exemption under clause (21),(22),(22A),(22b), (23),(23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46), (47) of section 10, section 11, section 12, section 13A and section 13B of the Income Tax Act,1961.
(d) Persons being non-resident having jurisdictions assigned to International Taxation. |
KRL |
W |
18 |
91 |
|
CORPORATE WARD 1(1), KOCHI |
I .In the State of Kerala
i. All Taluks of Ernakulam District.
ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and The Union Territory of Lakshadweep
(a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and whose name begin with the English Alphabet letters A to M having returned Income/Loss as on 1st April of every year is less than 20 lakhs, and excluding cases assigned to other Income Tax authorities;
(b)Persons who are the directors with substantial interest in the companies mentioned in (a) above |
KRL |
W |
10 |
1 |
|
CIRCLE INTERNATIONAL TAXATION KOCHI |
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 (A) & (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.CCIT, KOCHI INCLUDING THE UNION TERRITORY OF LAKSHADWEEP 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.CCIT, KOCHI INCLUDING THE UNION TERRITORY OF LAKSHADWEEP AND WHOSE TOTAL INCOME/LOSS IS RS. 20 LAKHS AND ABOVE AS PER THE LATEST RETURN FILED/RETURN PENDING FOR SCRUTINY ASSESSMENT/LAST ASSESSED INCOME IN CASE OF COMPANIES AND WHOSE TOTAL INCOME/LOSS IS RS. 15 LAKHS AND ABOVE AS PER THE LATEST RETURN FILED/RETURN PENDING FOR SCRUTINY ASSESSMENT IN THE CASE OF ASSESSES OTHER THAN COMPANIES.
(A) 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 COMPANIES REGISTERED UNDER THE COMPANIES ACT 2013 OR THE COMPANIES ACT 1956 AND HAVING REGISTERED OFFICE OR PRINCIPAL PLACE OF BUSINESS IN THE TERRITORIAL LIMITS UNDER THE JURISDICTION OF PR.CCIT, KOCHI INCLUDING THE UNION TERRITORY OF LAKSHADWEEP |
DLC |
C |
514 |
1 |
|
CORPORATE CIRCLE 2(1), KOCHI |
I .In the State of Kerala
i. All Taluks of Ernakulam District.
ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and
(iii) The Union Territory of Lakshadweep
a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and whose name begin with the English Alphabet letters N to Z having returned total income/loss as per the latest filed return of Income is 20 lakhs or more as on 1st April of every Year.
(b)Persons who are the directors with substantial interest in the companies mentioned in (a) above. |
KRL |
C |
18 |
1 |
|
CORPORATE WARD 2(3), KOCHI |
In the State of Kerala
i. All Taluks of Ernakulam District.
ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and
(iii) The Union Territory of Lakshadweep
a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and whose name begin with the English Alphabet letters O or P or Q or T and having returned total income/loss as on 1st April of every year is less than 20 lakh.
(b)Persons who are the directors with substantial interest in the companies mentioned in (a) above. |
KRL |
W |
18 |
3 |
|
CORPORATE WARD 2(1),KOCHI |
In the State of Kerala
i. All Taluks of Ernakulam District.
ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and
(iii) The Union Territory of Lakshadweep
a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and whose name begin with the English Alphabet N or R or S or Z and whose returned Income/Loss as on 1st April of every year is less than 20 lakhs, and excluding cases assigned to other Income Tax Authorities.
(b)Persons who are the directors with substantial interest in the companies mentioned in (a) above. |
KRL |
W |
18 |
1 |
|
CORPORATE WARD 2(5),KOCHI |
In the State of Kerala
i. All Taluks of Ernakulam District.
ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and
(iii) The Union Territory of Lakshadweep
a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and and whose name begin with the English Alphabet letters U to Y having returned Income/Loss as on 1st April of every year is less than 20 lakhs, and excluding cases assigned to other Income Tax authorities;
(b)Persons who are the directors with substantial interest in the companies mentioned in (a) above.
(c) All persons being resident non corporate assessee who are deriving income from sources other than business or profession and having income from salary/pension and whose place of residence/place of employment is situated within the territorial area of Kanayannoor Taluk of Ernakulam Districts, in the state of Kerala, whose name begin with the English Alphabet letters 'J' to 'Q' having returned total income/loss as on 1st April of every year is less than Rs. 20 Lakhs and excluding cases assigned to other Income Tax Authorities. |
KRL |
W |
18 |
5 |
|
CORPORATE WARD 2(3), KOCHI |
In the State of Kerala
i. All Taluks of Ernakulam District.
ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and
(iii) The Union Territory of Lakshadweep
a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and whose name begin with the English Alphabet letters O or P or Q or T and having returned total income/loss as on 1st April of every year is less than 20 lakh.
(b)Persons who are the directors with substantial interest in the companies mentioned in (a) above. |
KRL |
W |
18 |
3 |
|
NON CORP WARD 1(1), KOCHI/ |
In the State of Kerala, Kanayannoor Taluk of Ernakulam Distirict
All persons whose name begin with the English Alphabet letters A to Z and having returned total income/loss as on 1st April of every year is less than Rs. 20 lakh. Other than:-
(a) cases of persons being companies registered under the Companies Act, 2013 or under the Companies Act 1956 and having registered office within the territorial area mentioned above.
(b) Persons who are Directors of companies mentioned against item (a) having substantial interest as referred to in clause (b) of Explanation 3 to sub-clause (e) of clause of (22) of section 2 of the Income Tax Act,1961.
(c) Persons claiming or applying for Exemption under clause (21),(22),(22A),(22b), (23),(23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46), (47) of section 10, section 11, section 12, section 13A and section 13B of the Income Tax Act,1961.
(d) Persons being non-resident having jurisdictions assigned to International Taxation. |
KRL |
W |
10 |
91 |
|
DCIT CORPORATE CIRCLE 1(1) KOCHI |
I .In the State of Kerala
i. All Taluks of Ernakulam District.
ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and The Union Territory of Lakshadweep
(a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above whose name begin with the English Alphabet letters 'A' to 'M' and whose returned total income/loss as per the latest filed return of Income is 20 lakhs or more as on 1st April of every Year.
(b) Persons who are the directors with substantial interest in the companies mentioned in (a) above.
(d) All persons within the territorial area of Kanayannoor Taluk of Ernakulam District in the State of Kerala, whose name begin with the English Alphabet letters A to Z and having returned total income/loss as on 1st April of every year is Rs. 20 Lakhs and above. Other than:-
(I) Cases of persons being companies registered under the Companies Act, 2013 or under the Companies Act 1956 and having registered office within the territorial area of Kanayannoor Taluk of Ernakulam District in the State of Kerala.
(II) Persons who are Directors of companies mentioned against item (a) having substantial interest as referred to in clause (b) of Explanation 3 to sub-clause (e) of clause of (22) of section 2 of the Income Tax Act,1961.
(III) Persons claiming or applying for Exemption under clause (21),(22),(22A),(22b), (23),(23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46), (47) of section 10, section 11, section 12, section 13A and section 13B of the Income Tax Act,1961.
(IV) Persons being non-resident having jurisdictions assigned to International Taxation. |
KRL |
C |
10 |
1 |
|
NON CORP WARD 2(5), KOCHI/ |
In the State of Kerala
(a) Kochi Taluks of Ernakulam District
(b) Kanayannur Taluk of Ernakulam Distirct
(c)The Union Territory of Lakshadweep
(i) All persons within the territorial area of Kochi Taluk of Ernakulam Districts, in the state of Kerala and the Union Territory of Lakshadweep, and whose name begin with the English Alphabet letters P to Z and having returned total income/loss as on 1st April of every year is less than Rs. 20 Lakhs, Other than:-
(a) Cases of persons being companies registered under the Companies Act, 2013 or under the Companies Act 1956 and having registered office within the territorial area mentioned above.
(b) Persons who are Directors of companies mentioned against item (a) having substantial interest as referred to in clause (b) of Explanation 3 to sub-clause (e) of clause of (22) of section 2 of the Income Tax Act,1961.
(c) Persons claiming or applying for Exemption under clause (21),(22),(22A),(22b), (23),(23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46), (47) of section 10, section 11, section 12, section 13A and section 13B of the Income Tax Act,1961.
(d) Persons being non-resident having jurisdictions assigned to International Taxation.
(ii) All persons being resident non corporate assessee who are deriving income from sources other than business or profession and having income from salary/pension and whose place of residence/place of employment is situated within the territorial area of Kanayannoor Taluk of Ernakulam Districts, in the state of Kerala, whose name begin with the English Alphabet letters 'A' to 'I' & 'R' to 'Z' and having returned total income/loss as on 1st April of every year is less than Rs. 20 Lakhs.
All cases
(i) Employees of BPCL, Kochi and Hindustan Organic Ltd, Kochi
(ii) Judges of High Court of Kerala and
(iii) Employees of Income Tax Department falling within the Revenue Taluks of Kochi and Kanayannur of Ernakulam.
excluding cases assigned to other Income Tax Authorities. |
KRL |
W |
18 |
92 |
|
CORPORATE WARD 1(1), KOCHI |
I .In the State of Kerala
i. All Taluks of Ernakulam District.
ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and The Union Territory of Lakshadweep
(a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and whose name begin with the English Alphabet letters A to M having returned Income/Loss as on 1st April of every year is less than 20 lakhs, and excluding cases assigned to other Income Tax authorities;
(b)Persons who are the directors with substantial interest in the companies mentioned in (a) above |
KRL |
W |
10 |
1 |
|
NON CORP WARD2(4) & TPS KOCHI/ |
In the State of Kerala
(i) Kochi Taluks of Ernakulam District
(ii) The Union Territory of Lakshadweep
(a) All person whose name begin with the English Alphabet letters 'A' to 'Z' and whose returned total income/loss as per the latest filed return of Income is 20 lakhs or more as on 1st April of every Year.
(b) All person whose name begin with the English Alphabet letters A to O and having returned total income/loss as on 1st April of every year is below Rs. 20 Lakhs.
Other than:-
(a) Cases of persons being companies registered under the Companies Act, 2013 or under the Companies Act 1956 and having registered office within the territorial area mentioned above.
(b) Persons who are Directors of companies mentioned against item (a) having substantial interest as referred to in clause (b) of Explanation 3 to sub-clause (e) of clause of (22) of section 2 of the Income Tax Act,1961.
(c) Persons claiming or applying for Exemption under clause (21),(22),(22A),(22b), (23),(23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46), (47) of section 10, section 11, section 12, section 13A and section 13B of the Income Tax Act,1961.
(d) Persons being non-resident having jurisdictions assigned to International Taxation. |
KRL |
W |
18 |
91 |
|
CORPORATE CIRCLE 2(1), KOCHI |
I .In the State of Kerala
i. All Taluks of Ernakulam District.
ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and
(iii) The Union Territory of Lakshadweep
a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and whose name begin with the English Alphabet letters N to Z having returned total income/loss as per the latest filed return of Income is 20 lakhs or more as on 1st April of every Year.
(b)Persons who are the directors with substantial interest in the companies mentioned in (a) above. |
KRL |
C |
18 |
1 |
|
CORPORATE WARD 2(5),KOCHI |
In the State of Kerala
i. All Taluks of Ernakulam District.
ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and
(iii) The Union Territory of Lakshadweep
a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and and whose name begin with the English Alphabet letters U to Y having returned Income/Loss as on 1st April of every year is less than 20 lakhs, and excluding cases assigned to other Income Tax authorities;
(b)Persons who are the directors with substantial interest in the companies mentioned in (a) above.
(c) All persons being resident non corporate assessee who are deriving income from sources other than business or profession and having income from salary/pension and whose place of residence/place of employment is situated within the territorial area of Kanayannoor Taluk of Ernakulam Districts, in the state of Kerala, whose name begin with the English Alphabet letters 'J' to 'Q' having returned total income/loss as on 1st April of every year is less than Rs. 20 Lakhs and excluding cases assigned to other Income Tax Authorities. |
KRL |
W |
18 |
5 |
|
WARD INTERNATIONAL TAXATION, KOCHI |
(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, KOCHI-1, PR.CIT/CIT, KOCHI-2 AND PR.CIT/CIT, THRISSUR 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, KOCHI-1, PR.CIT/CIT, KOCHI-2 AND PR.CIT/CIT, THRISSUR 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 PR.CIT/CIT, KOCHI-1, PR.CIT/CIT, KOCHI-2 AND PR.CIT/CIT, THRISSUR.
(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, KOCHI-1, PR.CIT/CIT, KOCHI-2 AND PR.CIT/CIT, THRISSUR. |
DLC |
W |
514 |
1 |
|
NON CORP WARD 1(1), KOCHI/ |
In the State of Kerala, Kanayannoor Taluk of Ernakulam Distirict
All persons whose name begin with the English Alphabet letters A to Z and having returned total income/loss as on 1st April of every year is less than Rs. 20 lakh. Other than:-
(a) cases of persons being companies registered under the Companies Act, 2013 or under the Companies Act 1956 and having registered office within the territorial area mentioned above.
(b) Persons who are Directors of companies mentioned against item (a) having substantial interest as referred to in clause (b) of Explanation 3 to sub-clause (e) of clause of (22) of section 2 of the Income Tax Act,1961.
(c) Persons claiming or applying for Exemption under clause (21),(22),(22A),(22b), (23),(23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46), (47) of section 10, section 11, section 12, section 13A and section 13B of the Income Tax Act,1961.
(d) Persons being non-resident having jurisdictions assigned to International Taxation. |
KRL |
W |
10 |
91 |
|
DCIT CORPORATE CIRCLE 1(1) KOCHI |
I .In the State of Kerala
i. All Taluks of Ernakulam District.
ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and The Union Territory of Lakshadweep
(a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above whose name begin with the English Alphabet letters 'A' to 'M' and whose returned total income/loss as per the latest filed return of Income is 20 lakhs or more as on 1st April of every Year.
(b) Persons who are the directors with substantial interest in the companies mentioned in (a) above.
(d) All persons within the territorial area of Kanayannoor Taluk of Ernakulam District in the State of Kerala, whose name begin with the English Alphabet letters A to Z and having returned total income/loss as on 1st April of every year is Rs. 20 Lakhs and above. Other than:-
(I) Cases of persons being companies registered under the Companies Act, 2013 or under the Companies Act 1956 and having registered office within the territorial area of Kanayannoor Taluk of Ernakulam District in the State of Kerala.
(II) Persons who are Directors of companies mentioned against item (a) having substantial interest as referred to in clause (b) of Explanation 3 to sub-clause (e) of clause of (22) of section 2 of the Income Tax Act,1961.
(III) Persons claiming or applying for Exemption under clause (21),(22),(22A),(22b), (23),(23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46), (47) of section 10, section 11, section 12, section 13A and section 13B of the Income Tax Act,1961.
(IV) Persons being non-resident having jurisdictions assigned to International Taxation. |
KRL |
C |
10 |
1 |
|
NON CORP WARD 2(5), KOCHI/ |
In the State of Kerala
(a) Kochi Taluks of Ernakulam District
(b) Kanayannur Taluk of Ernakulam Distirct
(c)The Union Territory of Lakshadweep
(i) All persons within the territorial area of Kochi Taluk of Ernakulam Districts, in the state of Kerala and the Union Territory of Lakshadweep, and whose name begin with the English Alphabet letters P to Z and having returned total income/loss as on 1st April of every year is less than Rs. 20 Lakhs, Other than:-
(a) Cases of persons being companies registered under the Companies Act, 2013 or under the Companies Act 1956 and having registered office within the territorial area mentioned above.
(b) Persons who are Directors of companies mentioned against item (a) having substantial interest as referred to in clause (b) of Explanation 3 to sub-clause (e) of clause of (22) of section 2 of the Income Tax Act,1961.
(c) Persons claiming or applying for Exemption under clause (21),(22),(22A),(22b), (23),(23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46), (47) of section 10, section 11, section 12, section 13A and section 13B of the Income Tax Act,1961.
(d) Persons being non-resident having jurisdictions assigned to International Taxation.
(ii) All persons being resident non corporate assessee who are deriving income from sources other than business or profession and having income from salary/pension and whose place of residence/place of employment is situated within the territorial area of Kanayannoor Taluk of Ernakulam Districts, in the state of Kerala, whose name begin with the English Alphabet letters 'A' to 'I' & 'R' to 'Z' and having returned total income/loss as on 1st April of every year is less than Rs. 20 Lakhs.
All cases
(i) Employees of BPCL, Kochi and Hindustan Organic Ltd, Kochi
(ii) Judges of High Court of Kerala and
(iii) Employees of Income Tax Department falling within the Revenue Taluks of Kochi and Kanayannur of Ernakulam.
excluding cases assigned to other Income Tax Authorities. |
KRL |
W |
18 |
92 |
|
CORPORATE WARD 1(1), KOCHI |
I .In the State of Kerala
i. All Taluks of Ernakulam District.
ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and The Union Territory of Lakshadweep
(a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and whose name begin with the English Alphabet letters A to M having returned Income/Loss as on 1st April of every year is less than 20 lakhs, and excluding cases assigned to other Income Tax authorities;
(b)Persons who are the directors with substantial interest in the companies mentioned in (a) above |
KRL |
W |
10 |
1 |
|
NON CORP WARD2(4) & TPS KOCHI/ |
In the State of Kerala
(i) Kochi Taluks of Ernakulam District
(ii) The Union Territory of Lakshadweep
(a) All person whose name begin with the English Alphabet letters 'A' to 'Z' and whose returned total income/loss as per the latest filed return of Income is 20 lakhs or more as on 1st April of every Year.
(b) All person whose name begin with the English Alphabet letters A to O and having returned total income/loss as on 1st April of every year is below Rs. 20 Lakhs.
Other than:-
(a) Cases of persons being companies registered under the Companies Act, 2013 or under the Companies Act 1956 and having registered office within the territorial area mentioned above.
(b) Persons who are Directors of companies mentioned against item (a) having substantial interest as referred to in clause (b) of Explanation 3 to sub-clause (e) of clause of (22) of section 2 of the Income Tax Act,1961.
(c) Persons claiming or applying for Exemption under clause (21),(22),(22A),(22b), (23),(23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46), (47) of section 10, section 11, section 12, section 13A and section 13B of the Income Tax Act,1961.
(d) Persons being non-resident having jurisdictions assigned to International Taxation. |
KRL |
W |
18 |
91 |
|
CORPORATE CIRCLE 2(1), KOCHI |
I .In the State of Kerala
i. All Taluks of Ernakulam District.
ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and
(iii) The Union Territory of Lakshadweep
a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and whose name begin with the English Alphabet letters N to Z having returned total income/loss as per the latest filed return of Income is 20 lakhs or more as on 1st April of every Year.
(b)Persons who are the directors with substantial interest in the companies mentioned in (a) above. |
KRL |
C |
18 |
1 |
|
CORPORATE WARD 2(1),KOCHI |
In the State of Kerala
i. All Taluks of Ernakulam District.
ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and
(iii) The Union Territory of Lakshadweep
a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and whose name begin with the English Alphabet N or R or S or Z and whose returned Income/Loss as on 1st April of every year is less than 20 lakhs, and excluding cases assigned to other Income Tax Authorities.
(b)Persons who are the directors with substantial interest in the companies mentioned in (a) above. |
KRL |
W |
18 |
1 |
|
CORPORATE WARD 2(1),KOCHI |
In the State of Kerala
i. All Taluks of Ernakulam District.
ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and
(iii) The Union Territory of Lakshadweep
a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and whose name begin with the English Alphabet N or R or S or Z and whose returned Income/Loss as on 1st April of every year is less than 20 lakhs, and excluding cases assigned to other Income Tax Authorities.
(b)Persons who are the directors with substantial interest in the companies mentioned in (a) above. |
KRL |
W |
18 |
1 |
|
CORPORATE WARD 2(3), KOCHI |
In the State of Kerala
i. All Taluks of Ernakulam District.
ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and
(iii) The Union Territory of Lakshadweep
a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and whose name begin with the English Alphabet letters O or P or Q or T and having returned total income/loss as on 1st April of every year is less than 20 lakh.
(b)Persons who are the directors with substantial interest in the companies mentioned in (a) above. |
KRL |
W |
18 |
3 |
|
CORPORATE WARD 2(3), KOCHI |
In the State of Kerala
i. All Taluks of Ernakulam District.
ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and
(iii) The Union Territory of Lakshadweep
a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and whose name begin with the English Alphabet letters O or P or Q or T and having returned total income/loss as on 1st April of every year is less than 20 lakh.
(b)Persons who are the directors with substantial interest in the companies mentioned in (a) above. |
KRL |
W |
18 |
3 |
|
CORPORATE WARD 2(5),KOCHI |
In the State of Kerala
i. All Taluks of Ernakulam District.
ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and
(iii) The Union Territory of Lakshadweep
a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and and whose name begin with the English Alphabet letters U to Y having returned Income/Loss as on 1st April of every year is less than 20 lakhs, and excluding cases assigned to other Income Tax authorities;
(b)Persons who are the directors with substantial interest in the companies mentioned in (a) above.
(c) All persons being resident non corporate assessee who are deriving income from sources other than business or profession and having income from salary/pension and whose place of residence/place of employment is situated within the territorial area of Kanayannoor Taluk of Ernakulam Districts, in the state of Kerala, whose name begin with the English Alphabet letters 'J' to 'Q' having returned total income/loss as on 1st April of every year is less than Rs. 20 Lakhs and excluding cases assigned to other Income Tax Authorities. |
KRL |
W |
18 |
5 |
|
CORPORATE WARD 2(5),KOCHI |
In the State of Kerala
i. All Taluks of Ernakulam District.
ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and
(iii) The Union Territory of Lakshadweep
a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and and whose name begin with the English Alphabet letters U to Y having returned Income/Loss as on 1st April of every year is less than 20 lakhs, and excluding cases assigned to other Income Tax authorities;
(b)Persons who are the directors with substantial interest in the companies mentioned in (a) above.
(c) All persons being resident non corporate assessee who are deriving income from sources other than business or profession and having income from salary/pension and whose place of residence/place of employment is situated within the territorial area of Kanayannoor Taluk of Ernakulam Districts, in the state of Kerala, whose name begin with the English Alphabet letters 'J' to 'Q' having returned total income/loss as on 1st April of every year is less than Rs. 20 Lakhs and excluding cases assigned to other Income Tax Authorities. |
KRL |
W |
18 |
5 |
|
NON CORP WARD 1(1), KOCHI/ |
In the State of Kerala, Kanayannoor Taluk of Ernakulam Distirict
All persons whose name begin with the English Alphabet letters A to Z and having returned total income/loss as on 1st April of every year is less than Rs. 20 lakh. Other than:-
(a) cases of persons being companies registered under the Companies Act, 2013 or under the Companies Act 1956 and having registered office within the territorial area mentioned above.
(b) Persons who are Directors of companies mentioned against item (a) having substantial interest as referred to in clause (b) of Explanation 3 to sub-clause (e) of clause of (22) of section 2 of the Income Tax Act,1961.
(c) Persons claiming or applying for Exemption under clause (21),(22),(22A),(22b), (23),(23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46), (47) of section 10, section 11, section 12, section 13A and section 13B of the Income Tax Act,1961.
(d) Persons being non-resident having jurisdictions assigned to International Taxation. |
KRL |
W |
10 |
91 |
|
CIRCLE INTERNATIONAL TAXATION KOCHI |
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 (A) & (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.CCIT, KOCHI INCLUDING THE UNION TERRITORY OF LAKSHADWEEP 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.CCIT, KOCHI INCLUDING THE UNION TERRITORY OF LAKSHADWEEP AND WHOSE TOTAL INCOME/LOSS IS RS. 20 LAKHS AND ABOVE AS PER THE LATEST RETURN FILED/RETURN PENDING FOR SCRUTINY ASSESSMENT/LAST ASSESSED INCOME IN CASE OF COMPANIES AND WHOSE TOTAL INCOME/LOSS IS RS. 15 LAKHS AND ABOVE AS PER THE LATEST RETURN FILED/RETURN PENDING FOR SCRUTINY ASSESSMENT IN THE CASE OF ASSESSES OTHER THAN COMPANIES.
(A) 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 COMPANIES REGISTERED UNDER THE COMPANIES ACT 2013 OR THE COMPANIES ACT 1956 AND HAVING REGISTERED OFFICE OR PRINCIPAL PLACE OF BUSINESS IN THE TERRITORIAL LIMITS UNDER THE JURISDICTION OF PR.CCIT, KOCHI INCLUDING THE UNION TERRITORY OF LAKSHADWEEP |
DLC |
C |
514 |
1 |
|
NON CORP WARD 2(5), KOCHI/ |
In the State of Kerala
(a) Kochi Taluks of Ernakulam District
(b) Kanayannur Taluk of Ernakulam Distirct
(c)The Union Territory of Lakshadweep
(i) All persons within the territorial area of Kochi Taluk of Ernakulam Districts, in the state of Kerala and the Union Territory of Lakshadweep, and whose name begin with the English Alphabet letters P to Z and having returned total income/loss as on 1st April of every year is less than Rs. 20 Lakhs, Other than:-
(a) Cases of persons being companies registered under the Companies Act, 2013 or under the Companies Act 1956 and having registered office within the territorial area mentioned above.
(b) Persons who are Directors of companies mentioned against item (a) having substantial interest as referred to in clause (b) of Explanation 3 to sub-clause (e) of clause of (22) of section 2 of the Income Tax Act,1961.
(c) Persons claiming or applying for Exemption under clause (21),(22),(22A),(22b), (23),(23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46), (47) of section 10, section 11, section 12, section 13A and section 13B of the Income Tax Act,1961.
(d) Persons being non-resident having jurisdictions assigned to International Taxation.
(ii) All persons being resident non corporate assessee who are deriving income from sources other than business or profession and having income from salary/pension and whose place of residence/place of employment is situated within the territorial area of Kanayannoor Taluk of Ernakulam Districts, in the state of Kerala, whose name begin with the English Alphabet letters 'A' to 'I' & 'R' to 'Z' and having returned total income/loss as on 1st April of every year is less than Rs. 20 Lakhs.
All cases
(i) Employees of BPCL, Kochi and Hindustan Organic Ltd, Kochi
(ii) Judges of High Court of Kerala and
(iii) Employees of Income Tax Department falling within the Revenue Taluks of Kochi and Kanayannur of Ernakulam.
excluding cases assigned to other Income Tax Authorities. |
KRL |
W |
18 |
92 |
|
NON CORP WARD2(4) & TPS KOCHI/ |
In the State of Kerala
(i) Kochi Taluks of Ernakulam District
(ii) The Union Territory of Lakshadweep
(a) All person whose name begin with the English Alphabet letters 'A' to 'Z' and whose returned total income/loss as per the latest filed return of Income is 20 lakhs or more as on 1st April of every Year.
(b) All person whose name begin with the English Alphabet letters A to O and having returned total income/loss as on 1st April of every year is below Rs. 20 Lakhs.
Other than:-
(a) Cases of persons being companies registered under the Companies Act, 2013 or under the Companies Act 1956 and having registered office within the territorial area mentioned above.
(b) Persons who are Directors of companies mentioned against item (a) having substantial interest as referred to in clause (b) of Explanation 3 to sub-clause (e) of clause of (22) of section 2 of the Income Tax Act,1961.
(c) Persons claiming or applying for Exemption under clause (21),(22),(22A),(22b), (23),(23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46), (47) of section 10, section 11, section 12, section 13A and section 13B of the Income Tax Act,1961.
(d) Persons being non-resident having jurisdictions assigned to International Taxation. |
KRL |
W |
18 |
91 |
|
CIRCLE INTERNATIONAL TAXATION KOCHI |
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 (A) & (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.CCIT, KOCHI INCLUDING THE UNION TERRITORY OF LAKSHADWEEP 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.CCIT, KOCHI INCLUDING THE UNION TERRITORY OF LAKSHADWEEP AND WHOSE TOTAL INCOME/LOSS IS RS. 20 LAKHS AND ABOVE AS PER THE LATEST RETURN FILED/RETURN PENDING FOR SCRUTINY ASSESSMENT/LAST ASSESSED INCOME IN CASE OF COMPANIES AND WHOSE TOTAL INCOME/LOSS IS RS. 15 LAKHS AND ABOVE AS PER THE LATEST RETURN FILED/RETURN PENDING FOR SCRUTINY ASSESSMENT IN THE CASE OF ASSESSES OTHER THAN COMPANIES.
(A) 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 COMPANIES REGISTERED UNDER THE COMPANIES ACT 2013 OR THE COMPANIES ACT 1956 AND HAVING REGISTERED OFFICE OR PRINCIPAL PLACE OF BUSINESS IN THE TERRITORIAL LIMITS UNDER THE JURISDICTION OF PR.CCIT, KOCHI INCLUDING THE UNION TERRITORY OF LAKSHADWEEP |
DLC |
C |
514 |
1 |
|
NON CORP WARD 1(1), KOCHI/ |
In the State of Kerala, Kanayannoor Taluk of Ernakulam Distirict
All persons whose name begin with the English Alphabet letters A to Z and having returned total income/loss as on 1st April of every year is less than Rs. 20 lakh. Other than:-
(a) cases of persons being companies registered under the Companies Act, 2013 or under the Companies Act 1956 and having registered office within the territorial area mentioned above.
(b) Persons who are Directors of companies mentioned against item (a) having substantial interest as referred to in clause (b) of Explanation 3 to sub-clause (e) of clause of (22) of section 2 of the Income Tax Act,1961.
(c) Persons claiming or applying for Exemption under clause (21),(22),(22A),(22b), (23),(23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46), (47) of section 10, section 11, section 12, section 13A and section 13B of the Income Tax Act,1961.
(d) Persons being non-resident having jurisdictions assigned to International Taxation. |
KRL |
W |
10 |
91 |
|
NON CORP WARD 2(5), KOCHI/ |
In the State of Kerala
(a) Kochi Taluks of Ernakulam District
(b) Kanayannur Taluk of Ernakulam Distirct
(c)The Union Territory of Lakshadweep
(i) All persons within the territorial area of Kochi Taluk of Ernakulam Districts, in the state of Kerala and the Union Territory of Lakshadweep, and whose name begin with the English Alphabet letters P to Z and having returned total income/loss as on 1st April of every year is less than Rs. 20 Lakhs, Other than:-
(a) Cases of persons being companies registered under the Companies Act, 2013 or under the Companies Act 1956 and having registered office within the territorial area mentioned above.
(b) Persons who are Directors of companies mentioned against item (a) having substantial interest as referred to in clause (b) of Explanation 3 to sub-clause (e) of clause of (22) of section 2 of the Income Tax Act,1961.
(c) Persons claiming or applying for Exemption under clause (21),(22),(22A),(22b), (23),(23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46), (47) of section 10, section 11, section 12, section 13A and section 13B of the Income Tax Act,1961.
(d) Persons being non-resident having jurisdictions assigned to International Taxation.
(ii) All persons being resident non corporate assessee who are deriving income from sources other than business or profession and having income from salary/pension and whose place of residence/place of employment is situated within the territorial area of Kanayannoor Taluk of Ernakulam Districts, in the state of Kerala, whose name begin with the English Alphabet letters 'A' to 'I' & 'R' to 'Z' and having returned total income/loss as on 1st April of every year is less than Rs. 20 Lakhs.
All cases
(i) Employees of BPCL, Kochi and Hindustan Organic Ltd, Kochi
(ii) Judges of High Court of Kerala and
(iii) Employees of Income Tax Department falling within the Revenue Taluks of Kochi and Kanayannur of Ernakulam.
excluding cases assigned to other Income Tax Authorities. |
KRL |
W |
18 |
92 |
|
NON CORP WARD2(4) & TPS KOCHI/ |
In the State of Kerala
(i) Kochi Taluks of Ernakulam District
(ii) The Union Territory of Lakshadweep
(a) All person whose name begin with the English Alphabet letters 'A' to 'Z' and whose returned total income/loss as per the latest filed return of Income is 20 lakhs or more as on 1st April of every Year.
(b) All person whose name begin with the English Alphabet letters A to O and having returned total income/loss as on 1st April of every year is below Rs. 20 Lakhs.
Other than:-
(a) Cases of persons being companies registered under the Companies Act, 2013 or under the Companies Act 1956 and having registered office within the territorial area mentioned above.
(b) Persons who are Directors of companies mentioned against item (a) having substantial interest as referred to in clause (b) of Explanation 3 to sub-clause (e) of clause of (22) of section 2 of the Income Tax Act,1961.
(c) Persons claiming or applying for Exemption under clause (21),(22),(22A),(22b), (23),(23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46), (47) of section 10, section 11, section 12, section 13A and section 13B of the Income Tax Act,1961.
(d) Persons being non-resident having jurisdictions assigned to International Taxation. |
KRL |
W |
18 |
91 |
|
WARD INTERNATIONAL TAXATION, KOCHI |
(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, KOCHI-1, PR.CIT/CIT, KOCHI-2 AND PR.CIT/CIT, THRISSUR 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, KOCHI-1, PR.CIT/CIT, KOCHI-2 AND PR.CIT/CIT, THRISSUR 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 PR.CIT/CIT, KOCHI-1, PR.CIT/CIT, KOCHI-2 AND PR.CIT/CIT, THRISSUR.
(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, KOCHI-1, PR.CIT/CIT, KOCHI-2 AND PR.CIT/CIT, THRISSUR. |
DLC |
W |
514 |
1 |