The Income Tax Department is divided into 19 geographical regions for the purpose of tax administration. Each of the nineteen regions is headed by an officer of the rank of Pr. Chief Commissioner of Income Tax.
The Delhi Region has nine territorial Chief Commissioners of Income Tax, one Chief Commissioners of Income Tax (Central), one Chief Commissioner of Income Tax (TDS) and one Director General of Income Tax (Investigation). Apart from these, Pr. Chief Commissioner of Income Tax (IT & TP) and Pr. Chief Commissioner of Income Tax ( Exemptions) also come under the Delhi Region for administrative and cadre control purposes.
Apart from the these Chief Commissioners of Income Tax which have jurisdiction over the Delhi Region, there are several Directorates of Income Tax which come in the Delhi Region but have specialized functions which cater to the overall working of the entire Income Tax Department across all the nineteen regions. These Directorates are Principle Director General of Income Tax (Admin and TPS), Principle Director General of Income Tax (HRD), Principle Director General of Income Tax (Logistics), Principle Director General of Income Tax (L &R), Principle Director General of Income Tax (Systems), Principle Director General of Income Tax (Vigilance), Director General of Income Tax (Risk Assessment) and Director General of Income Tax (Intelligence and Criminal Investigation).
The jurisdictional Chief Commissioners of Income Tax are supported by a number of Pr. Commissioners / Commissioners (both administrative and appellate), Additional/ Joint Commissioners of Income Tax and Assessing Officers. All these offices are involved not only with budget collection, but also other aspects of operations management.
The jurisdiction of the Pr. Commissioners of Income Tax is broadly divided between corporate and non-corporate charges. Apart from broad classification into Corporate and Non-Corporate assessees, some charges have been assigned specialized jurisdiction with respect to persons of various trades/ professions, i.e., Doctors, Lawyers, Professionals, Contractors, Search cases( Central charge), TDS ( TDS charge) and Trusts respectively. Every administrative Pr. Commissioner of Income Tax who heads a non-corporate charge has been assigned jurisdiction of well defined contiguous territory of Delhi. For Pr. Commissioner of Income Tax who heads corporate charges, the jurisdiction has been assigned based on the starting alphabets of the corporate company names.
Charges of the Pr. Commissioners of Income Tax – 1 to 9 have jurisdiction over corporate cases, while the Pr. Commissioners of Income Tax – 10 to 21 have jurisdiction over non-corporate business cases. The Pr. Commissioners of Income Tax – 22 to 24 have jurisdiction over salary cases. The Pr. Commissioners of Income Tax, Central – 1 to 3 have jurisdiction over assessees on whom search/survey operations have been conducted and the said case along with all the related cases have been centralized. The Commissioners of Income Tax (TDS) 1 & 2 deal with withholding tax matters. The Commissioners of Income Tax (International Taxation and Transfer Pricing) have jurisdiction over all non residents in Delhi and also domestic companies which have Transfer Pricing issues. The detailed jurisdiction chart can be found in the jurisdiction tab.
