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.
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.