Filing of ROI of Directors in correct jurisdiction


This query is : Resolved 

25 August 2010 I have received an intimation from the Income Tax Deptt. that as per the order of CBDT the jurisdiction over the MD & directors of a Co. vests with the AO of the co.

Whether it is mandatory to file the ROI of the director with the AO of the Co.

Whether it is mentioned in any circular,notification or anywhere in act that it is not mandatory.


If a director is a director in only one co. then what will be the position?

In the intimation which i have received AO mention as per CBDT oreder can you give me any reference of this order, notification, circular etc.












25 August 2010 NO IT IS NOT MANDATORY.
SUPPOSE A PERSON IS DIRECTOR OF FOUR COMPANY. THE JURISDICTION OF ALL FOUR COMPANIES ARE DIFERENT .THEN ON WHICH JURISDICTIONHE IS REQUIRED TO FILE HIS RETURN.

25 August 2010 Yes, it is not mendatory but IT dept. insists on filing return with the AO of co. only. I have also came across with such situation once. If a person is director in more than one co. then he can file return with any of the AO of cos. in which he is director.

25 August 2010 I think the requirement is only restricted to whole time and managing directors and not for all directors.


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