Jurisdiction over the company having address in Maurtius

The jurisdiction of a company for income tax purposes is generally determined based on the location of the company's registered office. If the company you are referring to has a registered office in Mauritius, then it would be subject to the jurisdiction of the income tax department office in the region where the registered office is located.

I assume company having PAN but do not have place of business in India. If yes, click on below link and find jurisdiction based on descripttion contained therein.

https://tin.tin.nsdl.com/pan/servlet/InterAOSearch

Regards,

Manoj