Jurisdiction of Income tax office

This query is : Resolved

S.RAVICHANDRAN (Querist)
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09 October 2007 Suppose a firm located in districts in Tamilnadu is going to change its registered address to Chennai. What would be the Income Tax jurisdiction of that firm, Chennai or that district ? Please note that though the registered address is in Chennai, the controlling office and factory is continued to be in that district only.

Please advise.

CMA Gul S

CMA Gul S (Expert)
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09 October 2007 At Chennai where the registered office is.

Ravikumar.G

Ravikumar.G (Expert)
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10 October 2007 Chennai Jurisdiction Map Alphapet wise is available in our files portal and also in weblinks. Kindly go thro the same.

CMA Gul S

CMA Gul S (Expert)
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10 October 2007 Thanks for the information Mr Ravi

honey

honey (Expert)
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10 October 2007 I think that as per the provisions of the Act, the jurisdiction will be at the option of the taxpayer which has to be exercised at the time of filing of first ROI. I have seen practical instances of this.