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tansfer of i.t. file juricdiction

DIPAK AGARWAL (Service) (554 Points)

08 March 2008

one of our client have applied & recd. the pan card during this year 2007-08 whose juricdiction is ito kolkata.

hiis residential address is secunderabad but communication address is office address at kolkat & accordingly he was alloted the juricdiction of kolkata.

now he wants to change the ITO JURICDICTION TO SECUNDERABAD as his residential addres is secunderabad.

pl. suggest the needful to be done.

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4 Replies

Darshu (CA) (1580 Points)
Replied 08 March 2008

He needs fill revised Form 49 A.

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surendra (service) (58 Points)
Replied 09 March 2008

how can jurisdiction change without order u/s 127?

pushpendra (Director- FinMAT Consultants) (1703 Points)
Replied 09 March 2008

He can file the return at the ITO of new juristiction with a request of change in address. no need to file the PAN Applicaion again. ITO will querry the PAN from the old juristicion and it will be internally tr. to the NEW ITO. It's a departmental process. But if u want to file Application for Correction in PAN in 49A it's up to you. but Income Tax department doesn't give the Address in PAN Card for the sake of this problem.

Somebody (IT Consultant) (126 Points)
Replied 10 March 2008

Dear Deepak, Pl clarify if your client is Salaried or Business/Professional. I thinkk, If he/she is salaried - the Return can be filed anywhere - at the place of permanent residence or Service. If he/she is having income from business/profession, the question of Surendra is valid. An application for transfer of assessment records will have to be submitted to the CCIT Kolkata, CC to ITO Secunderabad, ITO Kolakata.