06 July 2007
Hi, I just want to know what is the basis of deciding the area/ward/range/ITO for jurisdiction. is it decided on the PAN or by residential area adress ?
06 July 2007
The jurisdiction of the assessing officers in a range is notified by the Additional / Joint COmmissioner of the Range generally and some times may be by the COmmissioner of Income Tax. The criterion for jurisdiction is income returned, geogrpahical area, class of the assesee, 4th charecter of PAN, status of the assessee etc.
CAclubindia
