Ward & Range

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Prateek Biyani (Querist)

05 December 2007 What is 'Ward', 'Range', & 'Circle' ? What is the difference between them. On what basis, they are allocated to the assessee.

R.V.RAO

R.V.RAO (Expert)

05 December 2007 TAX PAYERS ARE CLASSIFIED INTO DIFFERENT GEOGRAPHIC AND OCCUPATION SPECIFIC JURISDICTIONS , CALLED RANGES.
EACH RANGE IN TURN CONSISTS OF BETWEEN 5 AND 15 ASSESSMENT UNITS, WHICH ARE EITHER WARDS OR CIRCLES .
EACH WARD CORRESPONDS TO A SPECIFISC SUB JURISDICTION , AND INCLUDES ALL TAX PAYERS FROM THAT SUBJURISDICTION WHO DECLARE ANNUAL INCOME BELOW A CERTAIN LIMIT ON THEIR TAX RETURNS.
THOSE DECLARING ABOVE THIS LEVEL ARE ASSIGNED TO A CORRESPONDING CIRCLE.THERE ARE USUALLY FEWER CIRCLES THAN WARDS SINCE CIRCLES FREQUENTLY CLUB TOGETHER TAX PAYERS OF DIFFERENT SUB-JURISDICTIONS DECLARINFG INCOME ABOVE A CERTAIN LIMIT .

SOURCE:TAX ADMN. REFORM AND TAX PAYER COMPLIANCE IN INDIA:BY DR. ARINDAM DAS GUPTA,SANTO GHOSH,DILIP MOOKHERJEE.

https://people.bu.edu/dilipm/publications/DasguptaGhMookITPF.pdf
R.V.RAO

Prateek Biyani

Prateek Biyani (Querist)

06 December 2007 Thanks for reply. Please clear this arrangement of Range->Circle->Ward-> through an example. Suppose an assessee has been alloted with ward no. 5(2). In this Ward no., what is 5 and what is 2 in bracket. Some assessee are alloted ACIT instead of ward. What is the reason and if it is because of higher income, then please mention that particular level of income after which ACIT is alloted.

CA. Dashrath Maheshwari

CA. Dashrath Maheshwari (Expert)

29 January 2008 EACH RANGE IN TURN CONSISTS OF BETWEEN 5 AND 15 ASSESSMENT UNITS, WHICH ARE EITHER WARDS OR CIRCLES.
AN ITO HAS A WARD AND THE AUTHORITY (LIKE COMMISSIONER) HAS A CIRCLE.
IN YOUR EXAMPLE 5 IS RANGE AND IF THIS RANGE IS HEADED BY AN ITO THE 5(2) IS A WARD ELSE ITS A CIRCLE.

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