JURIDSICTION DETAILS

Principal Chief Commissioner of income-tax (Bihar & Jharkhand), Patna

Pr. CIT Charge Pr. Commissioner of Income-tax-1, Patna

City Patna

Range Ward/Circle Headquarter AO Wise (Jurisdiction)

(Designation (Designation
of Add/Jt. of
CIT & his ITO/Ac/DC
Office & his Office Territorial Persons or classes of persons Cases or classes of cases
Address & Address & Area
Landline Landline
Number Number
1 2 3 4 5 6
Add/Jt. DC/Asstt. Patna a) In the state of (a) Persons other than companies a) All cases of persons referred to in
Commissioner Commissioner Bihar: deriving income from business or corresponding entry in item (a) of
of Income- of Income-tax, District of profession and whose principal column (5), and whose principal
tax, Range-1, Circle-1, Patna. place of business or profession is source of income is from legal,
Patna Patna within the territorial area mentioned medical, engineering or architectural
in item (a) of column (4); profession or the profession of
accountancy or technical consultancy
(b) persons being companies or interior decoration or any other
registered under the Companies profession as notified by the Board
Act, 2013 or under the Companies in the Official Gazette under sub
Act, 1956 and having its registered section (1) of section 44AA of the
office or principal place of business Income tax Act, 1961 having total
in the area mentioned in item (a) of income of Rs. 10 lakh and above.
column (4);
 (b) all cases of persons referred to in
(c) persons being individuals corresponding entry in items (b) of
referred to in item (c) of column (6). column (5) having principal source
of income from the business of
nursing home, hospitals, diagnostic
centres,
manufacturing/distribution/sale of
medicines including veterinary
medicines, medical equipments and
optical appliances and having total
income of Rs. 15 lakh and above;

(c) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (b) of
column (5);

b) Districts of (d) Persons other than companies (d) All cases of persons referred to in
Vaishali, deriving income from sources other corresponding entries in items (d) &
Bhojpur and than income from business or (e) of column (5) having total
Buxar profession and residing income of Rs. 10 lakh and above
within the territorial area mentioned and item (f) having total income of
in item (b) of column (4); Rs. 15 lakh and above;

(e) persons being other than (e) all cases of individuals being
companies deriving income from managing director or director or
business or profession and whose manager or secretary in the
principal place of business or companies referred to in
profession is within the territorial corresponding entry in item (f) of
area mentioned in item (b) of column (5).
 column (4);

(f) persons being companies

registered under the Companies
Act, 2013 or under the Companies
Act, 1956 and having its registered
office or principal place of business
in the area mentioned in item (b) of
column (4);

(g) persons being individuals

referred to in item (e) of column (6).
Add/Jt. ITO, Ward- Patna In the state of (a) Persons other than companies (a) All cases of persons referred to in
Commissioner 1(1), Patna Bihar: deriving income from business or corresponding entry in item (a) of
of Income- District of profession and whose principal column (5), and whose principal
tax, Range-1, Patna. place of business or profession is source of income is from legal,
Patna within the territorial area mentioned medical, engineering or architectural
in column (4); profession or the profession of
accountancy or technical consultancy
(b) persons being companies or interior decoration or any other
registered under the Companies profession as notified by the Board
Act, 2013 or under the Companies in the Official Gazette under sub
Act, 1956 and having its registered section (1) of section 44AA of the
office or principal place of business Income tax Act, 1961 having total
in the area mentioned in column (4); income below Rs. 10 lakh and
whose first name begin with the
(c) persons being individuals alphabet from A to M;
referred to in item (c) of column (6).
9b) all cases of persons referred to in
corresponding entry in items (b) of
column (5) having principal source
of income from the business of
 nursing home, hospitals, diagnostic
centres,
manufacturing/distribution/sale of
medicines including veterinary
medicines, medical equipments and
optical appliances and having total
income below Rs. 15 lakh and
whose first name begin with the
alphabet from A to M;

(c) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (b) of
column (5).

Add/Jt. ITO, Ward- Patna a) In the state of (a) Persons other than companies a) All cases of persons referred to in
Commissioner 1(2), Patna Bihar: deriving income from business or corresponding entry in item (a) of
of Income- District of profession and whose principal column (5), and whose principal
tax, Range-1, Patna. place of business or profession is source of income is from legal,
Patna within the territorial area mentioned medical, engineering or architectural
in column (4); profession or the profession of
accountancy or technical consultancy
(b) persons being companies or interior decoration or any other
registered under the Companies profession as notified by the Board
Act, 2013 or under the Companies in the Official Gazette under sub
Act, 1956 and having its registered section (1) of section 44AA of the
office or principal place of business Income tax Act, 1961 having total
in the area mentioned in column (4); income below Rs. 10 lakh and
whose first name begin with the
(c) persons being individuals alphabet from N to Z.
 referred to in item (c) of column (6).
b) all cases of persons referred to in
corresponding entry in items (b) of
column (5) having principal source
of income from the business of
nursing home, hospitals, diagnostic
centres,
manufacturing/distribution/sale of
medicines including veterinary
medicines, medical equipments and
optical appliances and having total
income below Rs. 15 lakh and
whose first name begin with the
alphabet from N to Z;

(c) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (b) of
column (5).
Add/Jt. ITO, Ward- Hajipur a) In the state of (a) Persons other than companies a) All cases of persons referred to in
Commissioner 1(3), Vaishali Bihar: deriving income from sources other corresponding entries in items (a) &
of Income- District of than income from business or (b) of column (5) having total
tax, Range-1, Vaishali profession and residing income below Rs. 10 lakh and item
Patna within the territorial area mentioned (c) having total income below Rs. 15
in column (4); lakh;

(b) persons being other than (b) all cases of individuals being
companies deriving income from managing director or director or
business or profession and whose manager or secretary in the
principal place of business or companies referred to in
 profession is within the territorial corresponding entry in item (c) of
area mentioned in column (4); column (5).

(c) persons being companies

registered under the Companies
Act, 2013 or under the Companies
Act, 1956 and having its registered
office or principal place of business
in the area mentioned in column (4);

(d) persons being individuals

referred to in item (b) of column
(6).
Add/Jt. ITO, Ward- Ara In the state of (a) Persons other than companies a) All cases of persons referred to in
Commissioner 1(4), Ara Bihar: deriving income from sources other corresponding entries in items (a) &
of Income- District of than income from business or (b) of column (5) having total
tax, Range-1, Bhojpur profession and residing income below Rs. 10 lakh and item
Patna within the territorial area mentioned (c) having total income below Rs.
in column (4); 15 lakh ;

(b) persons being other than (b) all cases of individuals being
companies deriving income from managing director or director or
business or profession and whose manager or secretary in the
principal place of business or companies referred to in
profession is within the territorial corresponding entry in item (c) of
area mentioned in column (4); column (5).

(c) persons being companies

registered under the Companies
Act, 2013 or under the Companies
Act, 1956 and having its registered
office or principal place of business
 in the area mentioned in column (4);
(d) persons being individuals
referred to in item (b) of column
(6).
Add/Jt. ITO, Ward- Buxar In the state of (a) Persons other than companies a) All cases of persons referred to in
Commissioner 1(5), Buxar Bihar: deriving income from sources other corresponding entries in items (a) &
of Income- District of than income from business or (b) of column (5) having total
tax, Range-1, Buxar profession and residing income below Rs. 10 lakh and item
Patna within the territorial area mentioned (c) having total income of below Rs.
in column (4); 15 lakh ;

(b) persons being other than (b) all cases of individuals being
companies deriving income from managing director or director or
business or profession and whose manager or secretary in the
principal place of business or companies referred to in
profession is within the territorial corresponding entry in item (c) of
area mentioned in column (4); column (5).

(c) persons being companies

registered under the Companies
Act, 2013 or under the Companies
Act, 1956 and having its registered
office or principal place of business
in the area mentioned in column (4);

(d) persons being individuals

referred to in item (b) of column
(6).
Addl./Jt. DCIT/ACIT, Patna a) In the state of (a) persons being companies (a) all cases of persons referred to in
Commissioner Circle-2, Bihar: registered under the Companies corresponding entry in item (a) of
of Income- Patna District of Act, 2013 or under the Companies column (5) excluding those under the
tax, Range-2, Patna. Act, 1956 and having its registered jurisdiction of Range-1, Patna and
Patna office or principal place of business having total income of Rs. 15 lakh
in the area mentioned in item (a) of and above;
column (4);
(b) all cases of individuals being
(b) persons being individuals managing director or director or
referred to in item (b) of column manager or secretary in the
(6). companies referred to in
corresponding entry in item (a) of
column (5).
b) Districts of (c) Persons other than companies (c) All cases of persons referred to in
deriving income from sources other corresponding entries in items (c) &
Nawada and than income from business or (d) of column (5) having total
Nalanda, profession and residing within the income of Rs. 10 lakh & above and
territorial area mentioned in item (e) having total income of Rs. 15
(b) of column (4); lakh & above ;

(d) persons being other than (d) all cases of individuals being
companies deriving income from managing director or director or
business or profession and whose manager or secretary in the
principal place of business or companies referred to in
profession is within the territorial corresponding entry in item (e) of
area mentioned in item (b) of column (5).
column (4);

(e) persons being companies

registered under the Companies
Act, 2013 or under the Companies
Act, 1956 and having its registered
office or principal place of business
in the area mentioned in item (b) of
column (4);
 (f) persons being individuals
referred to in item (d) of column
(6).
Addl./Jt. ITO, Ward- Patna In the state of (a) persons being companies (a) all cases of persons referred to in
Commissioner 2(1), Patna Bihar: registered under the Companies corresponding entry in item (a) of
of Income- District of Act, 2013 or under the Companies column (5) excluding those under the
tax, Range-2, Patna. Act, 1956 and having its registered jurisdiction of Range-1, Patna and
Patna office or principal place of business having total income below Rs. 15
in the area mentioned in column (4); lakh and whose first name begin
with the alphabet from A to M;
(b) persons being individuals
referred to in item (b) of column (b) all cases of individuals being
(6). managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (a) of
column (5).
Addl./Jt. ITO, Ward- Patna In the state of (a) persons being companies (a) all cases of persons referred to in
Commissioner 2(2), Patna Bihar: registered under the Companies corresponding entry in item (a) of
of Income- District of Act, 2013 or under the Companies column (5) excluding those under
tax, Range-2, Patna. Act, 1956 and having its registered the jurisdiction of Range-1, Patna
Patna office or principal place of business and having total income below Rs.
in the area mentioned in column (4); 15 lakh and whose first name begin
with the alphabet from N to Z.;
(b) persons being individuals
referred to in item (b) of column (b) all cases of individuals being
(6). managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (a) of
column (5).
Addl./Jt. ITO, Ward- Biharsharif In the state of (a) Persons other than companies (a) All cases of persons referred to in
Commissioner 2(3), Bihar: deriving income from sources other corresponding entries in items (a) &
of Income- Biharsharif District of than income from business or (b) of column (5) having total
tax, Range-2, Nalanda.(within profession and residing within the income below Rs. 10 lakh and (c)
Patna municipal limit territorial area mentioned in column having total income below Rs. 15
of Biharsharif (4); lakh
town)
(b) persons being other than (b) all cases of individuals being
companies deriving income from managing director or director or
business or profession and whose manager or secretary in the
principal place of business or companies referred to in
profession is within the territorial corresponding entry in item (c) of
area mentioned in column (4); column (5).

(c) persons being companies

registered under the Companies
Act, 2013 or under the Companies
Act, 1956 and having its registered
office or principal place of business
in the area mentioned in column (4);

(d) persons being individuals

referred to in item (b) of column
(6).
Addl./Jt. ITO, Ward- Biharsharif In the state of (a) Persons other than companies
(a) All cases of persons referred to in
Commissioner 2(4), Bihar: deriving income from sources other
corresponding entries in items (a) &
of Income- Biharsharif District of than income from business or(b) of column (5) having total
tax, Range-2, Nalanda (area profession and residing within the
income below Rs. 10 lakh and (c)
Patna excluding the territorial area mentioned in column
having total income below Rs. 15
municipal limit (4); lakh.
of Biharsharif
town). (b) persons being other than (b) all cases of individuals being
companies deriving income from managing director or director or
 business or profession and whose manager or secretary in the
principal place of business or companies referred to in
profession is within the territorial corresponding entry in item (c) of
area mentioned in column (4); column (5).

(c) persons being companies

registered under the Companies
Act, 2013 or under the Companies
Act, 1956 and having its registered
office or principal place of business
in the area mentioned in column (4);

(d) persons being individuals

referred to in item (b) of column
(6).
Addl./Jt. ITO, Ward- Biharsharif In the state of (a) Persons other than companies (a) All cases of persons referred to in
Commissioner 2(5), Bihar: deriving income from sources other corresponding entries in items (a) &
of Income- Biharsharif District of than income from business or (b) of column (5) having total
tax, Range-2, Nawada. profession and residing within the income below Rs. 10 lakh and (c)
Patna territorial area mentioned in column having total income below Rs. 15
(4); lakh;

(b) persons being other than (b) all cases of individuals being
companies deriving income from managing director or director or
business or profession and whose manager or secretary in the
principal place of business or companies referred to in
profession is within the territorial corresponding entry in item (c) of
area mentioned in column (4); column (5).

(c) persons being companies

registered under the Companies
Act, 2013 or under the Companies
 Act, 1956 and having its registered
office or principal place of business
in the area mentioned in column (4);

(d) persons being individuals

referred to in item (b) of column
(6).
Addl./Jt. DCIT/ACIT, Gaya In the state of (a) Persons other than companies (a) All cases of persons referred to in
Commissioner Circle-3, Gaya Bihar: deriving income from sources other corresponding entries in items (a) &
of Income- Districts of than income from business or (b) of column (5) having total
tax, Range-3 Gaya, profession and residing within the income of Rs. 10 lakh and above
Gaya Jahanabad, territorial area mentioned in and item (c) having total income of
Arwal, column (4); Rs. 15 lakh and above;
Aurangabad,
Rohtas, (b) persons being other than (b) all cases of individuals being
Kaimur, companies deriving income from managing director or director or
business or profession and whose manager or secretary in the
principal place of business or companies referred to in
profession is within the territorial corresponding entry in item (c) of
area mentioned in column (4); column (5).

(c) persons being companies

registered under the Companies
Act, 2013 or under the Companies
Act, 1956 and having its registered
office or principal place of business
in the area mentioned in column (4);

(d) persons being individuals

referred to in item (b) of column
(6).
Addl./Jt. ITO, Ward- Gaya In the state of (a) Persons other than companies (a) All cases of persons referred to in
Commissioner 3(1) Gaya Bihar: deriving income from sources other corresponding entries in items (a) &
of Income- Districts of than income from business or (b) of column (5) having total
tax, Range-3 Gaya, profession and residing within the income below Rs. 10 lakh and item
Gaya Jahanabad, territorial area mentioned in (c) having total income below Rs. 15
column (4); lakh and whose first name begin
with the alphabet from A to M;
(b) persons being other than
companies deriving income from
business or profession and whose (b) all cases of individuals being
principal place of business or managing director or director or
profession is within the territorial manager or secretary in the
area mentioned in column (4); companies referred to in
corresponding entry in item (c) of
(c) persons being companies column (5).
registered under the Companies
Act, 2013 or under the Companies
Act, 1956 and having its registered
office or principal place of business
in the area mentioned in column (4);

(d) persons being individuals

referred to in item (b) of column
(6).
Addl./Jt. ITO, Ward- Gaya In the state of (a) Persons other than companies (a) All cases of persons referred to in
Commissioner 3(2) Gaya Bihar: deriving income from sources other corresponding entries in items (a) &
of Income- Districts of than income from business or (b) of column (5) having total
tax, Range-3 Gaya, profession and residing within the income below Rs. 10 lakh and item
Gaya Jahanabad, territorial area mentioned in (c) having total income below Rs. 15
column (4); lakh and whose first name begin
with the alphabet from N to Z;
(b) persons being other than
companies deriving income from
 business or profession and whose (b) all cases of individuals being
principal place of business or managing director or director or
profession is within the territorial manager or secretary in the
area mentioned in column (4); companies referred to in
corresponding entry in item (c) of
(c) persons being companies column (5).
registered under the Companies
Act, 2013 or under the Companies
Act, 1956 and having its registered
office or principal place of business
in the area mentioned in column (4);

(d) persons being individuals

referred to in item (b) of column
(6).

Addl./Jt. ITO, Ward- Aurangabad In the state of (a) Persons other than companies (a) All cases of persons referred to in
Commissioner 3(3) Bihar: deriving income from sources other corresponding entries in items (a) &
of Income- Aurangabad Districts of than income from business or (b) of column (5) having total
tax, Range-3 Aurangabad & profession and residing within the income below Rs. 10 lakh and item
Gaya Arwal, territorial area mentioned in (c) having total income below Rs. 15
column (4); lakh;

(b) persons being other than (b) all cases of individuals being
companies deriving income from managing director or director or
business or profession and whose manager or secretary in the
principal place of business or companies referred to in
profession is within the territorial corresponding entry in item (c) of
area mentioned in column (4); column (5).

(c) persons being companies

registered under the Companies
 Act, 2013 or under the Companies
Act, 1956 and having its registered
office or principal place of business
in the area mentioned in column (4);

(d) persons being individuals

referred to in item (b) of column
(6).

Addl./Jt. ITO, Ward- Sasaram In the state of (a) Persons other than companies (a) All cases of persons referred to in
Commissioner 3(4) Sasaram Bihar: deriving income from sources other corresponding entries in items (a) &
of Income- District of than income from business or (b) of column (5) having total
tax, Range-3 Sasaram profession and residing within the income below Rs. 10 lakh and item
Gaya territorial area mentioned in (c) having total income below Rs. 15
column (4); lakh;

(b) persons being other than (b) all cases of individuals being
companies deriving income from managing director or director or
business or profession and whose manager or secretary in the
principal place of business or companies referred to in
profession is within the territorial corresponding entry in item (c) of
area mentioned in column (4); column (5).

(c) persons being companies

registered under the Companies
Act, 2013 or under the Companies
Act, 1956 and having its registered
office or principal place of business
in the area mentioned in column (4);

(d) persons being individuals

referred to in item (b) of column
 (6).
Addl./Jt. ITO, Ward- Sasaram In the state of (a) Persons other than companies (a) All cases of persons referred to in
Commissioner 3(5) Sasaram Bihar: deriving income from sources other corresponding entries in items (a) &
of Income- District of than income from business or (b) of column (5) having total
tax, Range-3 Kaimur profession and residing within the income below Rs. 10 lakh and item
Gaya territorial area mentioned in (c) having total income below Rs. 15
column (4); lakh;

(b) persons being other than

companies deriving income from (b) all cases of individuals being
business or profession and whose managing director or director or
principal place of business or manager or secretary in the
profession is within the territorial companies referred to in
area mentioned in column (4); corresponding entry in item (c) of
column (5).
(c) persons being companies
registered under the Companies
Act, 2013 or under the Companies
Act, 1956 and having its registered
office or principal place of business
in the area mentioned in column (4);

(d) persons being individuals

referred to in item (b) of column
(6).
 JURIDSICTION DETAILS

Principal Chief Commissioner of income-tax (Bihar & Jharkhand), Patna

Pr. CIT Charge Pr. Commissioner of Income-tax-2, Patna

City Patna

Range Ward/Circle Headquarter AO Wise (Jurisdiction)

(Designation (Designation
of Add/Jt. of
CIT & his ITO/Ac/DC
Office & his Office Territorial Persons or classes of persons Cases or classes of cases
Address & Address & Area
Landline Landline
Number Number
1 2 3 4 5 6
Addl./Jt. DCIT/ACIT, Patna In the state of (a) Persons other than companies (a) All cases of persons referred to in
Commissioner Circle-4, Bihar: deriving income from sources other corresponding entries in items (a)
of Income- Patna District of than income from business or and (b) of column (5) or other than
tax, Range-4, Patna profession and residing within the the cases falling under the
Patna territorial area mentioned in column jurisdiction of Principal
(4); Commissioner/ Commissioner of
Income-tax-I, Patna and whose
(b) persons other than companies names begin with the alphabet from
deriving income from business or A to L having total income of Rs.
profession and whose principal place 10 lakh and above and whose
of business or profession is within the jurisdiction are not specifically
territorial area mentioned in column assigned to any other
(4); Range/Circle/Ward as special
trade/business;

(b) all cases of persons referred to in

item (b) of column (5) whose
principal source of income is from
execution of civil /electrical/
mechanical contracts/sub contractors,
labour contractors, service
contractors and manpower suppliers
having total income of Rs. 10 lakh
and above;

(c) all cases of persons referred to in

item (b) of column (5) whose
principal source of income is from
mining sector including mining
contractors/sub contractors/ labour
contractors, mine operators, mine
owners, crushers, sand mining
contractors, brick klin business, and
forest contractors having total
income of Rs. 10 lakh and above;

(d) all cases of persons referred to in

item (b) of column (5) whose
principal source of income from the
business of nursing home, hospitals,
diagnostic centres, manufacturing/
distribution/sale of medicines
including veterinary medicines,
medical equipments and optical
 appliances having total income of
Rs. 10 lakh and above.
Addl./Jt. ITO, Ward- Patna In the state of (a) Persons other than companies (a) All cases of persons referred to in
Commissioner 4(1), Patna Bihar: deriving income from sources other corresponding entries in items (a)
of Income- District of than income from business or and (b) of column (5) or other than
tax, Range-4, Patna profession and residing within the the cases falling under the
Patna territorial area mentioned in column jurisdiction of Principal
(4); Commissioner/ Commissioner of
Income-tax-I, Patna and whose
(b) persons other than companies names begin with the alphabet A
deriving income from business or having total income below Rs. 10
profession and whose principal place lakhs and whose jurisdiction are not
of business or profession is within the specifically assigned to any other
territorial area mentioned in column Range/Circle/Ward as special
(4); trade/business;

(b) all cases of persons referred to in

item (b) of column (5) whose
principal source of income from the
business of nursing home, hospitals,
diagnostic centres, manufacturing/
distribution/sale of medicines
including veterinary medicines,
medical equipments and optical
appliances having total income
below Rs. 10 lakh.

Addl./Jt. ITO, Ward- Patna In the state of (a) Persons other than companies (a) All cases of persons referred to in
Commissioner 4(2), Patna Bihar: deriving income from sources other corresponding entries in items (a)
of Income- District of than income from business or and (b) of column (5) or other than
tax, Range-4, Patna profession and residing within the the cases falling under the
Patna territorial area mentioned in column jurisdiction of Principal
 (4); Commissioner/ Commissioner of
Income-tax-I, Patna and whose
(b) persons other than companies names begin with the alphabet B &
deriving income from business or D having total income below Rs.
profession and whose principal place 10 lakhs and whose jurisdiction are
of business or profession is within the not specifically assigned to any other
territorial area mentioned in column Range/Circle/Ward as special
(4); trade/business.

Addl./Jt. ITO, Ward- Patna In the state of (a) Persons other than companies (a) All cases of persons referred to in
Commissioner 4(3), Patna Bihar: deriving income from sources other corresponding entries in items (a)
of Income- District of than income from business or and (b) of column (5) or other than
tax, Range-4, Patna profession and residing within the the cases falling under the
Patna territorial area mentioned in column jurisdiction of Principal
(4); Commissioner/ Commissioner of
Income-tax-I, Patna and whose
(b) persons other than companies names begin with the alphabet C, E,
deriving income from business or F, G & L having total
profession and whose principal place income below Rs. 10 lakhs and
of business or profession is within the whose jurisdiction are not
territorial area mentioned in column specifically assigned to any other
(4); Range/Circle/Ward as special
trade/business;

(b) all cases of persons referred to in

item (b) of column (5) whose
principal source of income is from
mining sector including mining
contractors/sub contractors/ labour
contractors, mine operators, mine
owners, crushers, sand mining
 contractors, brick klin business, and
forest contractors having total
income below Rs. 10 lakh.

Addl./Jt. ITO, Ward- Patna In the state of (a) Persons other than companies (a) All cases of persons referred to in
Commissioner 4(4), Patna Bihar: deriving income from sources other corresponding entries in items (a)
of Income- District of than income from business or and (b) of column (5) or other than
tax, Range-4, Patna profession and residing within the the cases falling under the
Patna territorial area mentioned in column jurisdiction of Principal
(4); Commissioner/ Commissioner of
Income-tax-I, Patna and whose
(b) persons other than companies names begin with the alphabet H, I,
deriving income from business or & J having total income below Rs.
profession and whose principal place 10 lakhs and whose jurisdiction are
of business or profession is within the not specifically assigned to any other
territorial area mentioned in column Range/Circle/Ward as special
(4); trade/business.

Addl./Jt. ITO, Ward- Patna In the state of (a) Persons other than companies (a) All cases of persons referred to in
Commissioner 4(5), Patna Bihar: deriving income from sources other corresponding entries in items (a)
of Income- District of than income from business or and (b) of column (5) or other than
tax, Range-4, Patna profession and residing within the the cases falling under the
Patna territorial area mentioned in column jurisdiction of Principal
(4); Commissioner/ Commissioner of
Income-tax-I, Patna and whose
(b) persons other than companies names begin with the alphabet K
deriving income from business or having total income below Rs. 10
profession and whose principal place lakhs and whose jurisdiction are not
of business or profession is within the specifically assigned to any other
territorial area mentioned in column Range/Circle/Ward as special
(4); trade/business;
 (b) all cases of persons referred to in
item (b) of column (5) whose
principal source of income is from
execution of civil /electrical/
mechanical contracts/sub contractors,
labour contractors, service
contractors and manpower suppliers
having total income below Rs. 10
lakh.

Addl./Jt. DCIT/ACIT, Patna In the state of (a) Persons other than companies (a) All cases of persons referred to in
Commissioner Circle-5, Bihar: deriving income from sources other corresponding entries in items (a) and
of Income- Patna District of than income from business or (b) of column (5) or other than the
tax, Range-5, Patna profession and residing within the cases falling under the jurisdiction of
Patna territorial area mentioned in column Principal Commissioner/
(4); Commissioner of Income-tax-I, Patna
and whose names begin with the
(b) persons other than companies alphabet from M to R having total
deriving income from business or income of Rs. 10 lakh and above
profession and whose principal place and whose jurisdiction are not
of business or profession is within the specifically assigned to any other
territorial area mentioned in column Range/Circle/Ward as special
(4); trade/business;

(b) all cases of persons referred to in

item (b) of column (5) whose
principal source of income is from
the business of plying of taxis,
lorries, trucks, buses, minibuses and
other commercial road transport
vehicles, travel agents, tour operators,
 two wheeler and automobile
agencies, spare part dealers,
workshops or service centers of
automobiles and other transport
vehicles and their body makers
having total income of Rs. 10 lakh
and above;

(c) all cases of persons referred to in

item (b) of column (5) whose
principal source of income is from
the business of jewellery
trading/manufacturing/ repairing
having total income of Rs. 10 lakh
and above;

(d) all cases of persons referred to in

item (b) of column (5) whose
principal source of income is from
business of commercial educational
institute/computer training/ coaching
institutes having total income of Rs.
10 lakh and above.
.
Addl./Jt. ITO, Ward- Patna In the state of (a) Persons other than companies (a) All cases of persons referred to in
Commissioner 5(1), Patna Bihar: deriving income from sources other corresponding entries in items (a) and
of Income- District of than income from business or (b) of column (5) or other than the
tax, Range-5, Patna profession and residing within the cases falling under the jurisdiction of
Patna territorial area mentioned in column Principal Commissioner/
(4); Commissioner of Income-tax-I, Patna
and whose names begin with the
(b) persons other than companies alphabet R having total income
 deriving income from business or below Rs. 10 lakhs and whose
profession and whose principal place jurisdiction are not specifically
of business or profession is within the assigned to any other
territorial area mentioned in column Range/Circle/Ward as special
(4); trade/business;

(d) all cases of persons referred to in

item (b) of column (5) whose
principal source of income is from
business of commercial educational
institute/computer training/ coaching
institutes having total income below
Rs. 10 lakh.

Addl./Jt. ITO, Ward- Patna In the state of (a) Persons other than companies (a) All cases of persons referred to in
Commissioner 5(2), Patna Bihar: deriving income from sources other corresponding entries in items (a) and
of Income- District of than income from business or (b) of column (5) or other than the
tax, Range-5, Patna profession and residing within the cases falling under the jurisdiction of
Patna territorial area mentioned in column Principal Commissioner/
(4); Commissioner of Income-tax-I, Patna
and whose names begin with the
(b) persons other than companies alphabet M & O having total
deriving income from business or income below Rs. 10 lakhs and
profession and whose principal place whose jurisdiction are not
of business or profession is within the specifically assigned to any other
territorial area mentioned in column Range/Circle/Ward as special
(4); trade/business.

Addl./Jt. ITO, Ward- Patna In the state of (a) Persons other than companies (a) All cases of persons referred to in
Commissioner 5(3), Patna Bihar: deriving income from sources other corresponding entries in items (a) and
of Income- District of than income from business or (b) of column (5) or other than the
tax, Range-5, Patna profession and residing within the cases falling under the jurisdiction of
Patna territorial area mentioned in column Principal Commissioner/
(4); Commissioner of Income-tax-I, Patna
and whose names begin with the
(b) persons other than companies alphabet N having total income
deriving income from business or below Rs. 10 lakhs and whose
profession and whose principal place jurisdiction are not specifically
of business or profession is within the assigned to any other
territorial area mentioned in column Range/Circle/Ward as special
(4); trade/business;

(b) all cases of persons referred to in

item (b) of column (5) whose
principal source of income is from
the business of jewellery
trading/manufacturing/ repairing
having total income below Rs. 10
lakh.

Addl./Jt. ITO, Ward- Patna In the state of (a) Persons other than companies (a) All cases of persons referred to in
Commissioner 5(4), Patna Bihar: deriving income from sources other corresponding entries in items (a) and
of Income- District of than income from business or (b) of column (5) or other than the
tax, Range-5, Patna profession and residing within the cases falling under the jurisdiction of
Patna territorial area mentioned in column Principal Commissioner/
(4); Commissioner of Income-tax-I, Patna
and whose names begin with the
(b) persons other than companies alphabet P having total income
deriving income from business or below Rs. 10 lakhs and whose
profession and whose principal place jurisdiction are not specifically
of business or profession is within the assigned to any other
territorial area mentioned in column Range/Circle/Ward as special
 (4); trade/business.

Addl./Jt. ITO, Ward- Patna In the state of (a) Persons other than companies (a) All cases of persons referred to in
Commissioner 5(5), Patna Bihar: deriving income from sources other corresponding entries in items (a) and
of Income- District of than income from business or (b) of column (5) or other than the
tax, Range-5, Patna profession and residing within the cases falling under the jurisdiction of
Patna territorial area mentioned in column Principal Commissioner/
(4); Commissioner of Income-tax-I, Patna
and whose names begin with the
(b) persons other than companies alphabet Q having total income
deriving income from business or below Rs. 10 lakhs and whose
profession and whose principal place jurisdiction are not specifically
of business or profession is within the assigned to any other
territorial area mentioned in column Range/Circle/Ward as special
(4); trade/business;

(b) All cases of persons referred to in

item (b) of column (5) whose
principal source of income is from
the business of plying of taxis,
lorries, trucks, buses, minibuses and
other commercial road transport
vehicles, travel agents, tour operators,
two wheeler and automobile
agencies, spare part dealers,
workshops or service centers of
automobiles and other transport
vehicles and their body makers
having total income below Rs. 10
lakhs.
Addl./Jt. DCIT/ACIT, Patna In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner Circle-6, Bihar: deriving income from sources other in corresponding entries in items
of Income- Patna District of than income from business or (a) and (b) of column (5) or other
tax, Range-6, Patna profession and residing within the than the cases falling under the
Patna territorial area mentioned in column jurisdiction of Principal
(4); Commissioner/ Commissioner of
Income-tax-I, Patna and whose
(b) persons other than companies names begin with the alphabet from
deriving income from business or S to Z having total income of Rs.
profession and whose principal place of 10 lakh and above and whose
business or profession is within the jurisdiction are not specifically
territorial area mentioned in column assigned to any other
(4); Range/Circle/Ward as special
trade/business;

(b) all cases of persons referred to

in item (b) of column (5) whose
principal source of income is from
real estate including builders, estate
agents, property developers, real
estate brokers and building material
suppliers like suppliers of stone
chips, sand, iron, brick, cement,
marbles, tiles, timber, plywood,
bathroom & kitchen fittings having
total income of Rs. 10 lakh and
above;

(c) all cases of persons referred to

in item (b) of column (5) whose
principal source of income is from
hospitality services, hotels, lodges
 & guest houses, caterers,
decorators, excise (liquor)
contractor, bars, event managers,
musical groups, florists,
horticulturists, restaurant, banquet
halls, health centers, gyms and spas
having total income of Rs. 10 lakh
and above;

(d) all cases of persons refer red to

in item (b) of column (5) whose
principal source of income is from
business of general commission
agents, share brokers & sub
brokers, advertisement agencies &
courier agencies having total
income of Rs. 10 lakh and above.

Addl./Jt. ITO, Ward- Patna In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 6(1), Patna Bihar: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) and (b) of column (5) or other
tax, Range-6, Patna profession and residing than the cases falling under the
Patna within the territorial area mentioned in jurisdiction of Principal
column (4); Commissioner/ Commissioner of
Income-tax-I, Patna and whose
(b) persons other than companies names begin with the alphabet SU,
deriving income from business or SW, SY, SV, SX & SZ having
profession and whose principal place of total income below Rs. 10 lakhs
business or profession is within the and whose jurisdiction are not
territorial area mentioned in column specifically assigned to any other
(4); Range/Circle/Ward as special
 trade/business;

(b) all cases of persons refer red to

in item (b) of column (5) whose
principal source of income is from
business of general commission
agents, share brokers & sub
brokers, advertisement agencies &
courier agencies having total
income below Rs. 10 lakh.

Addl./Jt. ITO, Ward- Patna In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 6(2), Patna Bihar: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) and (b) of column (5) or other
tax, Range-6, Patna profession and residing than the cases falling under the
Patna within the territorial area mentioned in jurisdiction of Principal
column (4); Commissioner/ Commissioner of
Income-tax-I, Patna and whose
(b) persons other than companies names begin with the alphabet SA,
deriving income from business or SC, SD, SE, SO & SP having
profession and whose principal place of total income below Rs. 10 lakhs
business or profession is within the and whose jurisdiction are not
territorial area mentioned in column specifically assigned to any other
(4); Range/Circle/Ward as special
trade/business.

Addl./Jt. ITO, Ward- Patna In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 6(3), Patna Bihar: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) and (b) of column (5) or other
tax, Range-6, Patna profession and residing than the cases falling under the
Patna within the territorial area mentioned in jurisdiction of Principal
column (4); Commissioner/ Commissioner of
Income-tax-I, Patna and whose
(b) persons other than companies names begin with the alphabet SH,
deriving income from business or SM, SN, ST, SR & SI having
profession and whose principal place of total income below Rs. 10 lakhs
business or profession is within the and whose jurisdiction are not
territorial area mentioned in column specifically assigned to any other
(4); Range/Circle/Ward as special
trade/business;

(b) all cases of persons referred to

in item (b) of column (5) whose
principal source of income is from
hospitality services, hotels, lodges
& guest houses, caterers,
decorators, excise (liquor)
contractor, bars, event managers,
musical groups, florists,
horticulturists, restaurant, banquet
halls, health centers, gyms and spas
having total income below Rs. 10
lakh.

Addl./Jt. ITO, Ward- Patna In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 6(4), Patna Bihar: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) and (b) of column (5) or other
tax, Range-6, Patna profession and residing than the cases falling under the
Patna within the territorial area mentioned in jurisdiction of Principal
column (4); Commissioner/ Commissioner of
 Income-tax-I, Patna and whose
(b) persons other than companies names begin with the alphabet T, U
deriving income from business or & V having total income below
profession and whose principal place of Rs. 10 lakhs and whose
business or profession is within the jurisdiction are not specifically
territorial area mentioned in column assigned to any other
(4); Range/Circle/Ward as special
trade/business.

Addl./Jt. ITO, Ward- Patna In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 6(5), Patna Bihar: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) and (b) of column (5) or other
tax, Range-6, Patna profession and residing than the cases falling under the
Patna within the territorial area mentioned in jurisdiction of Principal
column (4); Commissioner/ Commissioner of
Income-tax-I, Patna and whose
(b) persons other than companies names begin with the alphabet W,
deriving income from business or X, Y & Z having total income
profession and whose principal place of below Rs. 10 lakhs and whose
business or profession is within the jurisdiction are not specifically
territorial area mentioned in column assigned to any other
(4); Range/Circle/Ward as special
trade/business.
(b) All cases of persons referred to
in item (b) of column (5) whose
principal source of income is from
real estate including builders, estate
agents, property developers, real
estate brokers and building material
suppliers like suppliers of stone
chips, sand, iron, brick, cement,
 marbles, tiles, timber, plywood,
bathroom & kitchen fittings having
total income below Rs. 10 lakhs.

JURIDSICTION DETAILS

Principal Chief Commissioner of income-tax (Bihar & Jharkhand), Patna

Pr. CIT Charge Pr. Commissioner of Income-tax, Muzaffarpur

City Muzaffarpur

Range Ward/Circle Headquarter AO Wise (Jurisdiction)

(Designation (Designation
of Add/Jt. of
CIT & his ITO/Ac/DC
Office & his Office Territorial Persons or classes of persons Cases or classes of cases
Address & Address & Area
Landline Landline
Number Number
1 2 3 4 5 6
Add./Jt. DCIT/ACIT, Muzaffarpur In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner Circle-1, Bihar: deriving income from sources other in corresponding entries in items (a)
of Income-tax, Muzaffarpur (a) District of than income from business or & (b) of column (5) having total
Range-1, Muzaffarpur; profession and residing within the income of Rs. 15 lakh and above
Muzaffarpur territorial area mentioned in item (a) ofand item (c) having total income of
column (4); Rs. 20 lakh and above and whose
first name begin with the alphabet
(b) persons being other than from A to R and whose jurisdiction
companies deriving income from are not specifically assigned to any
business or profession and whose other Range/Circle/Ward as special
principal place of business or trade/business;
profession is within the territorial area
mentioned in item (a) of column (4); (b) all cases of persons referred to
in item (b) of column (5) having
(c) persons being companies registered total income of Rs. 15 lakh and
under the Companies Act, 2013 or above & in item (c) having total
under the Companies Act, 1956 and income of Rs. 20 lakh and above
having its registered office or principal whose principal source of income is
place of business in the area mentioned from legal, medical, engineering or
in item (a) of column (4); architectural profession or the
profession of accountancy or
(d) persons being individuals referred technical consultancy or interior
to in item (e) of column (6). decoration or any other profession
notified u/s 44AA (1) of the
Income-tax Act, 1961;

(c) all cases of persons referred to

in item (b) of column (5) having
total income of Rs. 15 lakh and
above & in item (c) having total
income of Rs. 20 lakh and above
having principal source of income
from the business of nursing home,
hospitals, diagnostic centres,
manufacturing/ distribution/ sale of
medicines including veterinary
medicines, medical equipments and
optical appliances;

(d) all cases of persons referred to

in item (b) of column (5) having
 total income of Rs. 15 lakh and
above & in item (c) having total
income of Rs. 20 lakh and above
whose principal source of income is
from execution of civil /electrical/
mechanical contracts/sub contracts,
labour contractors, service
contractors and manpower
suppliers;

(e) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).
(b) Districts of (e) Persons other than companies (f) All cases of persons referred to
Purbi deriving income from sources other in corresponding entries in items (e)
Champaran than income from business or & (f) of column (5) having total
and Paschimi profession and residing within the income of Rs. 15 lakh and above
Champaran territorial area mentioned in item (b) of and item (g) having total income of
column (4); Rs. 20 lakh and above ;

(f) persons being other than companies (g) all cases of individuals being
deriving income from business or managing director or director or
profession and whose principal place manager or secretary in the
of business or profession is within the companies referred to in
territorial area mentioned in item (b) of corresponding entry in item (g) of
column (4); column (5).

(g) persons being companies registered

under the Companies Act, 2013 or
 under the Companies Act, 1956 and
having its registered office or principal
place of business in the area mentioned
in item (b) of column (4);

(h) persons being individuals referred

to in item (g) of column (6).
Add./Jt. ITO, Ward- Muzaffarpur In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 1(1), Bihar: deriving income from sources other in corresponding entries in items (a)
of Income-tax, Muzaffarpur District of than income from business or & (b) of column (5) having total
Range-1, Muzaffarpur profession and residing within the income below Rs. 15 lakh and
Muzaffarpur territorial area mentioned in column item (c) having total income below
(4); Rs. 20 lakh and whose first name
begin with the alphabet from A to
(b) persons being other than L whose jurisdiction are not
companies deriving income from specifically assigned to any other
business or profession and whose Range/Circle/Ward as special
principal place of business or trade/business ;
profession is within the territorial area
mentioned in column (4); (b) all cases of persons referred to
in all cases of persons referred to in
(c) persons being companies registered item (b) of column (5) having total
under the Companies Act, 2013 or income below Rs. 15 lakh & in
under the Companies Act, 1956 and item (c) having total income below
having its registered office or principal Rs. 20 lakh and above whose
place of business in the area mentioned principal source of income is from
in column (4); legal, medical, engineering or
architectural profession or the
(d) persons being individuals referred profession of accountancy or
to in item (d) of column (6). technical consultancy or interior
decoration or any other profession
notified u/s 44AA (1) of the
 Income-tax Act, 1961;

(c) all cases of persons referred to

in item (b) of column (5) having
total income below Rs. 15 lakh &
in item (c) having total income
below Rs. 20 lakh and above
having principal source of income
from the business of nursing home,
hospitals, diagnostic centres,
manufacturing/ distribution/ sale of
medicines including veterinary
medicines, medical equipments and
optical appliances;

(d) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).

Add./Jt. ITO, Ward- Muzaffarpur In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 1(2), Bihar: deriving income from sources other in corresponding entries in items (a)
of Income-tax, Muzaffarpur District of than income from business or & (b) of column (5) having total
Range-1, Muzaffarpur profession and residing within the income below Rs. 15 lakh and
Muzaffarpur territorial area mentioned in column item (c) having total income below
(4); Rs. 20 lakh and whose first name
begin with the alphabet from M to
(b) persons being other than R whose jurisdiction are not
companies deriving income from specifically assigned to any other
 business or profession and whose Range/Circle/Ward as special
principal place of business or trade/business;
profession is within the territorial area
mentioned in column (4); (b) all cases of persons referred to
in item (b) of column (5) having
(c) persons being companies registered total income below Rs. 15 lakh &
under the Companies Act, 2013 or in item (c) having total income of
under the Companies Act, 1956 and below Rs. 20 lakh whose principal
having its registered office or principal source of income is from execution
place of business in the area mentioned of civil /electrical/ mechanical
in column (4); contracts/sub contracts, labour
contractors, service contractors and
(d) persons being individuals referred manpower suppliers;
to in item (c) of column (6).
(c) all cases of individuals being
managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).

Add./Jt. ITO, Ward- Motihari In the state of (a) Persons other than companies(a) All cases of persons referred to
Commissioner 1(3), Motihari Bihar: deriving income from sources other
in corresponding entries in items (a)
of Income-tax, District of than income from business or & (b) of column (5) having total
Range-1, Purbi profession and residing within the
income below Rs. 15 lakh and
Muzaffarpur Champaran territorial area mentioned in column
item (c) having total income below
(4); Rs. 20 lakh and whose first name
begin with the alphabet from A to
(b) persons being other than M;
companies deriving income from
business or profession and whose (b) all cases of individuals being
principal place of business or managing director or director or
 profession is within the territorial area manager or secretary in the
mentioned in column (4); companies referred to in
corresponding entry in item (c) of
(c) persons being companies registered column (5).
under the Companies Act, 2013 or
under the Companies Act, 1956 and
having its registered office or principal
place of business in the area mentioned
in column (4);

(d) persons being individuals referred

to in item (b) of column (6).
Add./Jt. ITO, Ward- Motihari In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 1(4), Motihari Bihar: deriving income from sources other in corresponding entries in items (a)
of Income-tax, District of than income from business or & (b) of column (5) having total
Range-1, Purbi profession and residing within the income below Rs. 15 lakh and
Muzaffarpur Champaran territorial area mentioned in column item (c) having total income below
(4); Rs. 20 lakh and whose first name
begin with the alphabet from N to
(b) persons being other than Z ;
companies deriving income from
business or profession and whose (b) all cases of individuals being
principal place of business or managing director or director or
profession is within the territorial area manager or secretary in the
mentioned in column (4); companies referred to in
corresponding entry in item (c) of
(c) persons being companies registered column (5).
under the Companies Act, 2013 or
under the Companies Act, 1956 and
having its registered office or principal
place of business in the area mentioned
in column (4);
 (d) persons being individuals referred
to in item (b) of column (6).
Add./Jt. ITO, Ward- Bettiah In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 1(5), Bettiah Bihar: deriving income from sources other in corresponding entries in items (a)
of Income-tax, District of than income from business or & (b) of column (5) having total
Range-1, Paschimi profession and residing within the income below Rs. 15 lakh and
Muzaffarpur Champaran territorial area mentioned in column item (c) having total income below
(4); Rs. 20 lakh;

(b) persons being other than (b) all cases of individuals being
companies deriving income from managing director or director or
business or profession and whose manager or secretary in the
principal place of business or companies referred to in
profession is within the territorial area corresponding entry in item (c) of
mentioned in column (4); column (5).

(c) persons being companies registered

under the Companies Act, 2013 or
under the Companies Act, 1956 and
having its registered office or principal
place of business in the area mentioned
in column (4);

(d) persons being individuals referred

to in item (b) of column (6).
Add./Jt. DCIT/ACIT, Muzaffarpur In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner Circle-2, Bihar: deriving income from sources other in corresponding entries in items (a)
of Income-tax, Muzaffarpur (a) District of than income from business or & (b) of column (5) having total
Range-2, Muzaffarpur; profession and residing within the income of Rs. 15 lakh and above
Muzaffarpur territorial area mentioned in item (a) of and item (c) having total income of
column (4); Rs. 20 lakh and above and whose
 first name begin with the alphabet
(b) persons being other than from S to Z and whose jurisdiction
companies deriving income from are not specifically assigned to any
business or profession and whose other Range/Circle/Ward as special
principal place of business or trade/business;
profession is within the territorial area
mentioned in item (a) of column (4); (b) all cases of persons referred to
in item (b) of column (5) having
(c) persons being companies registered total income of Rs. 15 lakh and
under the Companies Act, 2013 or above & in item (c) having total
under the Companies Act, 1956 and income of Rs. 20 lakh and above
having its registered office or principal whose principal source of income is
place of business in the area mentioned from business of commercial
in item (a) of column (4); educational institute/ computer
training/ coaching institutes;
(d) persons being individuals referred
to in item (d) of column (6). (c) all cases of persons referred to
in item (b) of column (5) having
total income of Rs. 15 lakh and
above & in item (c) having total
income of Rs. 20 lakh and above
whose principal source of income is
from business of general
commission agents, share brokers
& sub brokers, advertisement
agencies & courier agencies;

(d) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
 column (5).

(b) Districts of (e) Persons other than companies (e) All cases of persons referred to
Saran, Siwan, deriving income from sources other in corresponding entries in items (e)
Gopalganj, than income from business or & (f) of column (5) having total
Sitamarhi and profession and residing within the income of Rs. 15 lakh and above
Sheohar territorial area mentioned in item (b) of and item (g) having total income of
column (4); Rs. 20 lakh and above ;

(f) persons being other than companies (f) all cases of individuals being
deriving income from business or managing director or director or
profession and whose principal place manager or secretary in the
of business or profession is within the companies referred to in
territorial area mentioned in item (b) of corresponding entry in item (g) of
column (4); column (5).

(g) persons being companies registered

under the Companies Act, 2013 or
under the Companies Act, 1956 and
having its registered office or principal
place of business in the area mentioned
in item (b) of column (4);

(h) persons being individuals referred

to in item (f) of column (6).
Add./Jt. ITO, Ward- Muzaffarpur In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 2(1), Bihar: deriving income from sources other in corresponding entries in items (a)
of Income-tax, Muzaffarpur District of than income from business or & (b) of column (5) having total
Range-2, Muzaffarpur profession and residing within the income below Rs. 15 lakh and
Muzaffarpur territorial area mentioned in column item (c) having total income below
(4); Rs. 20 lakh and whose first name
begin with the alphabet from S to Z
(b) persons being other than and whose jurisdiction are not
companies deriving income from specifically assigned to any other
business or profession and whose Range/Circle/Ward as special
principal place of business or trade/business;
profession is within the territorial area
mentioned in column (4); (b) all cases of persons referred to
in item (b) of column (5) having
(c) persons being companies registered total income below Rs. 15 lakh &
under the Companies Act, 2013 or in item (c) having total income of
under the Companies Act, 1956 and below Rs. 20 lakh whose principal
having its registered office or principal source of income is from business
place of business in the area mentioned of commercial educational
in column (4); institute/computer training/
coaching institutes;
(d) persons being individuals referred
to in item (d) of column (6). (c) all cases of persons referred to
in item (b) of column (5) having
total income below Rs. 15 lakh &
in item (c) having total income of
below Rs. 20 lakh whose principal
source of income is from business
of general commission agents,
share brokers & sub brokers,
advertisement agencies & courier
agencies,.

(d) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).
Add./Jt. ITO, Ward- Chhapra In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 2(2), Chhapra Bihar: deriving income from sources other in corresponding entries in items (a)
of Income-tax, District of than income from business or & (b) of column (5) having total
Range-2, Saran profession and residing within the income below Rs. 15 lakh and
Muzaffarpur territorial area mentioned in column item (c) having total income below
(4); Rs. 20 lakh;

(b) persons being other than (b) all cases of individuals being
companies deriving income from managing director or director or
business or profession and whose manager or secretary in the
principal place of business or companies referred to in
profession is within the territorial area corresponding entry in item (c) of
mentioned in column (4); column (5).

(c) persons being companies registered

under the Companies Act, 2013 or
under the Companies Act, 1956 and
having its registered office or principal
place of business in the area mentioned
in column (4);

(d) persons being individuals referred

to in item (b) of column (6).
Add./Jt. ITO, Ward- Siwan In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 2(3), Siwan Bihar deriving income from sources other in corresponding entries in items (a)
of Income-tax, District of than income from business or & (b) of column (5) having total
Range-2, Siwan profession and residing within the income below Rs. 15 lakh and
Muzaffarpur territorial area mentioned in column item (c) having total income below
(4); Rs. 20 lakh;

(b) persons being other than (b) all cases of individuals being
companies deriving income from managing director or director or
 business or profession and whose manager or secretary in the
principal place of business or companies referred to in
profession is within the territorial area corresponding entry in item (c) of
mentioned in column (4); column (5).

(c) persons being companies registered

under the Companies Act, 2013 or
under the Companies Act, 1956 and
having its registered office or principal
place of business in the area mentioned
in column (4);

(d) persons being individuals referred

to in item (b) of column (6).
Add./Jt. ITO, Ward- Siwan In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 2(4), Siwan Bihar: deriving income from sources other in corresponding entries in items (a)
of Income-tax, District of than income from business or & (b) of column (5) having total
Range-2, Gopalganj profession and residing within the income below Rs. 15 lakh and
Muzaffarpur territorial area mentioned in column item (c) having total income below
(4); Rs. 20 lakh;

(b) persons being other than (b) all cases of individuals being
companies deriving income from managing director or director or
business or profession and whose manager or secretary in the
principal place of business or companies referred to in
profession is within the territorial area corresponding entry in item (c) of
mentioned in column (4); column (5).

(c) persons being companies registered

under the Companies Act, 2013 or
under the Companies Act, 1956 and
having its registered office or principal
 place of business in the area mentioned
in column (4);

(d) persons being individuals referred

to in item (b) of column (6).
Add./Jt. ITO, Ward- Sitamarhi In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 2(5), Bihar: deriving income from sources other in corresponding entries in items (a)
of Income-tax, Sitamarhi District of than income from business or & (b) of column (5) having total
Range-2, Sitamarhi and profession and residing within the income below Rs. 15 lakh and
Muzaffarpur Sheohar territorial area mentioned in column item (c) having total income below
(4); Rs. 20 lakh;

(b) persons being other than (b) all cases of individuals being
companies deriving income from managing director or director or
business or profession and whose manager or secretary in the
principal place of business or companies referred to in
profession is within the territorial area corresponding entry in item (c) of
mentioned in column (4); column (5).

(c) persons being companies registered

under the Companies Act, 2013 or
under the Companies Act, 1956 and
having its registered office or principal
place of business in the area mentioned
in column (4);

(d) persons being individuals referred

to in item (b) of column (6).
Add./Jt. DCIT/ACIT, Darbhanga In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner Circle-3, Bihar: deriving income from sources other in corresponding entries in items (a)
of Income-tax, Darbhanga Districts of than income from business or & (b) of column (5) having total
Range-3, Darbhanga, profession and residing within the income of Rs. 15 lakh and above
Darbhanga Samstipur, territorial area mentioned in column and item (c) having total income of
Madhubani (4); Rs. 20 lakh and above;
and Nirmali
sub-division of (b) persons being other than (b) all cases of individuals being
district supaul companies deriving income from managing director or director or
business or profession and whose manager or secretary in the
principal place of business or companies referred to in
profession is within the territorial area corresponding entry in item (c) of
mentioned in column (4); column (5).

(c) persons being companies registered

under the Companies Act, 2013 or
under the Companies Act, 1956 and
having its registered office or principal
place of business in the area
mentioned in column (4);

(d) persons being individuals referred

to in item (b) of column (6).
Add./Jt. ITO, Ward- Darbhanga In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 3(1), Bihar: deriving income from sources other in corresponding entries in items (a)
of Income-tax, Darbhanga (a) District of than income from business or & (b) of column (5) having total
Range-3, Darbhanga, profession and residing within the income below Rs. 15 lakh and
Darbhanga territorial area mentioned in item (a) item (c) having total income below
of column (4); Rs. 20 lakh and whose first name
begin with the alphabet from A to
(b) persons being other than M whose jurisdiction are not
companies deriving income from specifically assigned to any other
business or profession and whose Range/Circle/Ward as special
principal place of business or trade/business ;
profession is within the territorial area
mentioned in item (a) of column (4); (b) all cases of persons referred to
 in all cases of persons referred to in
(c) persons being companies registered item (b) of column (5) having total
under the Companies Act, 2013 or income below Rs. 15 lakh & in
under the Companies Act, 1956 and item (c) having total income below
having its registered office or principal Rs. 20 lakh whose principal source
place of business in the area of income is from legal, medical,
mentioned in item (a) of column (4); engineering or architectural
profession or the profession of
(d) persons being individuals referred accountancy or technical
to in item (d) of column (6). consultancy or interior decoration
or any other profession notified u/s
44AA (1) of the Income-tax Act,
1961;

(c) all cases of persons referred to

in item (b) of column (5) having
total income below Rs. 15 lakh &
in item (c) having total income
below Rs. 20 lakh having principal
source of income from the business
of nursing home, hospitals,
diagnostic centres, manufacturing/
distribution/ sale of medicines
including veterinary medicines,
medical equipments and optical
appliances;

(d) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
 column (5).
In the state of (e) Persons other than companies (e) All cases of persons referred to
Bihar: deriving income from sources other in corresponding entries in items (a)
(b) Nirmali than income from business or & (b) of column (5) having total
sub-division of profession and residing within the income below Rs. 15 lakh and
district supaul territorial area mentioned in item (b) item (c) having total income below
of column (4); Rs. 20 lakh;

(f) persons being other than companies (f) all cases of individuals being
deriving income from business or managing director or director or
profession and whose principal place manager or secretary in the
of business or profession is within the companies referred to in
territorial area mentioned in item (b) corresponding entry in item (g) of
of column (4); column (5).

(g) persons being companies

registered under the Companies Act,
2013 or under the Companies Act,
1956 and having its registered office
or principal place of business in the
area mentioned in item (b) of column
(4);

(h) persons being individuals referred

to in item (f) of column (6).
Add./Jt. ITO, Ward- Darbhanga In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 3(2), Bihar: deriving income from sources other in corresponding entries in items (a)
of Income-tax, Darbhanga District of than income from business or & (b) of column (5) having total
Range-3, Darbhanga, profession and residing within the income below Rs. 15 lakh and
Darbhanga territorial area mentioned in column item (c) having total income below
(4); Rs. 20 lakh and whose first name
begin with the alphabet from N to
(b) persons being other than Z whose jurisdiction are not
companies deriving income from specifically assigned to any other
business or profession and whose Range/Circle/Ward as special
principal place of business or trade/business;
profession is within the territorial area
mentioned in column (4); (b) all cases of persons referred to
in item (b) of column (5) having
(c) persons being companies registered total income below Rs. 15 lakh &
under the Companies Act, 2013 or in item (c) having total income
under the Companies Act, 1956 and below Rs. 20 lakh whose principal
having its registered office or principal source of income is from execution
place of business in the area of civil /electrical/ mechanical
mentioned in column (4); contracts/sub contracts, labour
contractors, service contractors and
(d) persons being individuals referred manpower suppliers;
to in item (d) of column (6).
(c) all cases of persons referred to
in item (b) of column (5) having
total income below Rs. 15 lakh &
in item (c) having total income
below Rs. 20 lakh whose principal
source of income is from business
of commercial educational
institute/computer training/
coaching institutes;

(d) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).
Add./Jt. ITO, Ward- Samastipur In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 3(3), Bihar: deriving income from sources other in corresponding entries in items (a)
of Income-tax, Samastipur Sub-division than income from business or & (b) of column (5) having total
Range-3, Samastipur profession and residing within the income below Rs. 15 lakh and
Darbhanga Sadar in the territorial area mentioned in column item (c) having total income below
district of (4); Rs. 20 lakh;
Samastipur
(b) persons being other than (b) all cases of individuals being
companies deriving income from managing director or director or
business or profession and whose manager or secretary in the
principal place of business or companies referred to in
profession is within the territorial area corresponding entry in item (c) of
mentioned in column (4); column (5).

(c) persons being companies registered

under the Companies Act, 2013 or
under the Companies Act, 1956 and
having its registered office or principal
place of business in the area
mentioned in column (4);

(d) persons being individuals referred

to in item (b) of column (6).
Add./Jt. ITO, Ward- Samastipur In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 3(4), Bihar: deriving income from sources other in corresponding entries in items (a)
of Income-tax, Samastipur Sub-division than income from business or & (b) of column (5) having total
Range-3, Dalsinghsarai, profession and residing within the income below Rs. 15 lakh and
Darbhanga Rosera and territorial area mentioned in column item (c) having total income below
Patori in the (4); Rs. 20 lakh;
district of
Samastipur (b) persons being other than (b) all cases of individuals being
companies deriving income from managing director or director or
 business or profession and whose manager or secretary in the
principal place of business or companies referred to in
profession is within the territorial area corresponding entry in item (c) of
mentioned in column (4); column (5).

(c) persons being companies registered

under the Companies Act, 2013 or
under the Companies Act, 1956 and
having its registered office or principal
place of business in the area
mentioned in column (4);

(d) persons being individuals referred

to in item (b) of column (6).
Add./Jt. ITO, Ward- Madhubani In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 3(5), Bihar: deriving income from sources other in corresponding entries in items (a)
of Income-tax, Madhubani District of than income from business or & (b) of column (5) having total
Range-3, Madhubani profession and residing within the income below Rs. 15 lakh and
Darbhanga territorial area mentioned in column item (c) having total income below
(4); Rs. 20 lakh and;

(b) persons being other than (b) all cases of individuals being
companies deriving income from managing director or director or
business or profession and whose manager or secretary in the
principal place of business or companies referred to in
profession is within the territorial area corresponding entry in item (c) of
mentioned in column (4); column (5).

(c) persons being companies registered

under the Companies Act, 2013 or
under the Companies Act, 1956 and
having its registered office or principal
 place of business in the area
mentioned in column (4);

(d) persons being individuals referred

to in item (b) of column (6).

JURIDSICTION DETAILS

Principal Chief Commissioner of income-tax (Bihar & Jharkhand), Patna

Pr. CIT Charge Pr. Commissioner of Income-tax, Bhagalpur

City Bhagalpur

Range Ward/Circle Headquarter AO Wise (Jurisdiction)

(Designation (Designation of
of Add/Jt. ITO/Ac/DC &
CIT & his his Office
Office Address & Territorial Persons or classes of persons Cases or classes of cases
Address & Landline Area
Landline Number
Number
1 2 3 4 5 6
Addl./Jt. DCIT/ACIT Bhagalpur In the state (a) Persons other than companies deriving (a) All cases of persons referred to in
Commissioner Circle-1, of Bihar: income from sources other than income corresponding entries in items (a) & (b)
of Income-tax, Bhagalpur Districts of from business or profession and residing of column (5) having total income of
Range-1, Bhagalpur, within the territorial area mentioned in Rs. 10 lakh and above and item (c)
Bhagalpur Katihar column (4); having total income of Rs. 15 lakh and
 and Banka above;
(b) persons being other than companies
deriving income from business or
profession and whose principal place of (b) all cases of individuals being
business or profession is within the managing director or director or
territorial area mentioned in column (4); manager or secretary in the companies
referred to in corresponding entry in
(c) persons being companies registered item (c) of column (5).
under the Companies Act, 2013 or under
the Companies Act, 1956 and having its
registered office or principal place of
business in the area mentioned in column
(4);

(d) persons being individuals referred to in

item (b) of column (6).
Addl./Jt. ITO, Ward-1(1), Bhagalpur In the state (a) Persons other than companies deriving (a) All cases of persons referred to in
Commissioner Bhagalpur of Bihar: income from sources other than income corresponding entries in items (a) & (b)
of Income-tax, District of from business or profession and residing of column (5) having total income
Range-1, Bhagalpur within the territorial area mentioned in below Rs. 10 lakh and item (c) having
Bhagalpur column (4); total income below Rs. 15 lakh and
whose first name begin with the
(b) persons being other than companies alphabet from A to L and whose
deriving income from business or jurisdiction are not specifically assigned
profession and whose principal place of to any other Range/Circle/Ward as
business or profession is within the special trade/business;
territorial area mentioned in column (4);
(b) all cases of persons referred to in
(c) persons being companies registered item (b) of column (5) having total
under the Companies Act, 2013 or under income below Rs. 10 lakh & in item (c)
the Companies Act, 1956 and having its having total income below Rs. 15 lakh
registered office or principal place of whose principal source of income is
 business in the area mentioned in column from execution of civil /electrical/
(4); mechanical contracts/sub contractors,
labour contractors, service contractors
(d) persons being individuals referred to in and manpower suppliers;
item (d) of column (6).
(c) all cases of persons referred to in
item (b) of column (5) having total
income below Rs. 10 lakh & in item (c)
having total income below Rs. 15 lakh
whose principal source of income is
from real estate including builders,
estate agents, property developers, real
estate brokers and building material
suppliers like suppliers of stone chips,
sand, iron, brick, cement, marbles, tiles,
timber, plywood, bathroom & kitchen
fittings;

(d) all cases of individuals being

managing director or director or
manager or secretary in the companies
referred to in corresponding entry in
item (c) of column (5).

Addl./Jt. ITO, Ward-1(2), Bhagalpur In the state (a) Persons other than companies deriving
(a) All cases of persons referred to in
Commissioner Bhagalpur of Bihar: income from sources other than income corresponding entries in items (a) & (b)
of Income-tax, District of from business or profession and residing
of column (5) having total income
Range-1, Bhagalpur within the territorial area mentioned in
below Rs. 10 lakh and item (c) having
Bhagalpur column (4); total income below Rs. 15 lakh and
whose first name begin with the
(b) persons being other than companies alphabet from M to R and whose
deriving income from business or jurisdiction are not specifically assigned
profession and whose principal place of to any other Range/Circle/Ward as
business or profession is within the special trade/business;
territorial area mentioned in column (4);
(b) all cases of persons referred to in
(c) persons being companies registered item (b) of column (5) having total
under the Companies Act, 2013 or under income below Rs. 10 lakh & in item (c)
the Companies Act, 1956 and having its having total income below Rs. 15 lakh
registered office or principal place of whose principal source of income is
business in the area mentioned in column from the business of plying of taxis,
(4); lorries, trucks, buses, minibuses and
other commercial road transport
(d) persons being individuals referred to in vehicles, travel agents, tour operators,
item (d) of column (6). two wheeler and automobile agencies,
spare part dealers, workshops or service
centers of automobiles and other
transport vehicles and their body
makers;

(c) all cases of persons referred to in

item (b) of column (5) having total
income below Rs. 10 lakh & in item (c)
having total income below Rs. 15 lakh
whose principal source of income is
from the business of jewellery
trading/manufacturing/repairing;

(d) all cases of individuals being

managing director or director or
manager or secretary in the companies
referred to in corresponding entry in
item (c) of column (5).
Addl./Jt. ITO, Ward-1(3), Bhagalpur In the state (a) Persons other than companies deriving (a) All cases of persons referred to in
Commissioner Bhagalpur of Bihar: income from sources other than income corresponding entries in items (a) & (b)
of Income-tax, Districts of from business or profession and residing of column (5) having total income
Range-1, Bhagalpur within the territorial area mentioned in below Rs. 10 lakh and item (c) having
Bhagalpur column (4); total income below Rs. 15 lakh and
whose first name begin with the
(b) persons being other than companies alphabet from S to Z and whose
deriving income from business or jurisdiction are not specifically assigned
profession and whose principal place of to any other Range/Circle/Ward as
business or profession is within the special trade/business;
territorial area mentioned in column (4);
(b) all cases of persons referred to in
(c) persons being companies registered item (b) of column (5) having total
under the Companies Act, 2013 or under income below Rs. 10 lakh & in item (c)
the Companies Act, 1956 and having its having total income below Rs. 15 lakh
registered office or principal place of whose principal source of income is
business in the area mentioned in column from business of nursing home,
(4); hospitals, diagnostic centres,
manufacturing/ distribution/sale of
(d) persons being individuals referred to in medicines including veterinary
item (d) of column (6). medicines, medical equipments and
optical appliances;

(c) all cases of persons referred to in

item (b) of column (5) having total
income below Rs. 10 lakh & in item (c)
having total income below Rs. 15 lakh
whose principal source of income is
from business of commercial
educational institute/computer training/
coaching institutes;
 (d) all cases of individuals being
managing director or director or
manager or secretary in the companies
referred to in corresponding entry in
item (c) of column (5).

Addl./Jt. ITO, Ward-1(4), Bhagalpur In the state (a) Persons other than companies deriving (a) All cases of persons referred to in
Commissioner Bhagalpur of Bihar: income from sources other than income corresponding entries in items (a) & (b)
of Income-tax, District of from business or profession and residing of column (5) having total income
Range-1, Banka within the territorial area mentioned in below Rs. 10 lakh and item (c) having
Bhagalpur column (4); total income below Rs. 15 lakh;

(b) persons being other than companies (b) all cases of individuals being
deriving income from business or managing director or director or
profession and whose principal place of manager or secretary in the companies
business or profession is within the referred to in corresponding entry in
territorial area mentioned in column (4); item (c) of column (5).

(c) persons being companies registered

under the Companies Act, 2013 or under
the Companies Act, 1956 and having its
registered office or principal place of
business in the area mentioned in column
(4);

(d) persons being individuals referred to in

item (b) of column (6).
Addl./Jt. ITO, Ward-1(5), Katihar In the state (a) Persons other than companies deriving (a) All cases of persons referred to in
Commissioner Bhagalpur of Bihar: income from sources other than income corresponding entries in items (a) & (b)
of Income-tax, District of from business or profession and residing of column (5) having total income
Range-1, Katihar within the territorial area mentioned in below Rs. 10 lakh and item (c) having
Bhagalpur column (4); total income below Rs. 15 lakh;
 (b) persons being other than companies
deriving income from business or (b) all cases of individuals being
profession and whose principal place of managing director or director or
business or profession is within the manager or secretary in the companies
territorial area mentioned in column (4); referred to in corresponding entry in
item (c) of column (5).
(c) persons being companies registered
under the Companies Act, 2013 or under
the Companies Act, 1956 and having its
registered office or principal place of
business in the area mentioned in column
(4);

(d) persons being individuals referred to in

item (b) of column (6).
Addl./Jt. DCIT/ACIT Begusarai In the state (a) Persons other than companies deriving (a) All cases of persons referred to in
Commissioner Circle-2, of Bihar: income from sources other than income corresponding entries in items (a) & (b)
of Income-tax, Begusarai Districts of from business or profession and residing of column (5) having total income of
Range-2, Begusarai, within the territorial area mentioned in Rs. 10 lakh and above and item (c)
Begusarai Khagaria, column (4); having total income of Rs. 15 lakh and
Munger, above;
Jamui, (b) persons being other than companies
Lakhisarai deriving income from business or (b) all cases of individuals being
and profession and whose principal place of managing director or director or
Shekhpura business or profession is within the manager or secretary in the companies
territorial area mentioned in column (4); referred to in corresponding entry in
item (c) of column (5).
(c) persons being companies registered
under the Companies Act, 2013 or under
the Companies Act, 1956 and having its
registered office or principal place of
 business in the area mentioned in column
(4);

(d) persons being individuals referred to in

item (b) of column (6).
Addl./Jt. ITO, Ward-2(1), Begusarai In the state (a) Persons other than companies deriving (a) All cases of persons referred to in
Commissioner Begusarai of Bihar: income from sources other than income corresponding entries in items (a) & (b)
of Income-tax, District of from business or profession and residing of column (5) having total income
Range-2, Begusarai within the territorial area mentioned in below Rs. 10 lakh and item (c) having
Begusarai column (4); total income below Rs. 15 lakh and
whose first name begin with the
(b) persons being other than companies alphabet from A to M;
deriving income from business or
profession and whose principal place of
business or profession is within the (b) all cases of individuals being
territorial area mentioned in column (4); managing director or director or
manager or secretary in the companies
(c) persons being companies registered referred to in corresponding entry in
under the Companies Act, 2013 or under item (c) of column (5).
the Companies Act, 1956 and having its
registered office or principal place of
business in the area mentioned in column
(4);

(d) persons being individuals referred to in

item (b) of column (6).
Addl./Jt. ITO, Ward-2(2), Begusarai In the state (a) Persons other than companies deriving (a) All cases of persons referred to in
Commissioner Begusarai of Bihar: income from sources other than income corresponding entries in items (a) & (b)
of Income-tax, District of from business or profession and residing of column (5) having total income
Range-2, Begusarai within the territorial area mentioned in below Rs. 10 lakh and item (c) having
Begusarai column (4); total income below Rs. 15 lakh and
whose first name begin with the
 (b) persons being other than companies alphabet from N to Z;
deriving income from business or
profession and whose principal place of
business or profession is within the (b) all cases of individuals being
territorial area mentioned in column (4); managing director or director or
manager or secretary in the companies
(c) persons being companies registered referred to in corresponding entry in
under the Companies Act, 2013 or under item (c) of column (5).
the Companies Act, 1956 and having its
registered office or principal place of
business in the area mentioned in column
(4);

(d) persons being individuals referred to in

item (b) of column (6).
Addl./Jt. ITO, Ward-2(3), Begusarai In the state (a) Persons other than companies deriving (a) All cases of persons referred to in
Commissioner Begusarai of Bihar: income from sources other than income corresponding entries in items (a) & (b)
of Income-tax, District of from business or profession and residing of column (5) having total income
Range-2, Khagaria within the territorial area mentioned in below Rs. 10 lakh and item (c) having
Begusarai column (4); total income below Rs. 15lakh;

(b) persons being other than companies (b) all cases of individuals being
deriving income from business or managing director or director or
profession and whose principal place of manager or secretary in the companies
business or profession is within the referred to in corresponding entry in
territorial area mentioned in column (4); item (c) of column (5).

(c) persons being companies registered

under the Companies Act, 2013 or under
the Companies Act, 1956 and having its
registered office or principal place of
business in the area mentioned in column
 (4);

(d) persons being individuals referred to in

item (b) of column (6).
Addl./Jt. ITO, Ward-2(4), Munger In the state (a) Persons other than companies deriving (a) All cases of persons referred to in
Commissioner Munger of Bihar: income from sources other than income corresponding entries in items (a) & (b)
of Income-tax, District of from business or profession and residing of column (5) having total income
Range-2, Munger within the territorial area mentioned in below Rs. 10 lakh and item (c) having
Begusarai column (4); total income below Rs. 15 lakh;

(b) persons being other than companies (b) all cases of individuals being
deriving income from business or managing director or director or
profession and whose principal place of manager or secretary in the companies
business or profession is within the referred to in corresponding entry in
territorial area mentioned in column (4); item (c) of column (5).

(c) persons being companies registered

under the Companies Act, 2013 or under
the Companies Act, 1956 and having its
registered office or principal place of
business in the area mentioned in column
(4);

(d) persons being individuals referred to in

item (b) of column (6).

Addl./Jt. ITO, Ward-2(5), Lakhisarai In the state (a) Persons other than companies deriving (a) All cases of persons referred to in
Commissioner Lakhisarai of Bihar: income from sources other than income corresponding entries in items (a) & (b)
of Income-tax, District of from business or profession and residing of column (5) having total income
Range-2, Lakhisarai, within the territorial area mentioned in below Rs. 10 lakh and item (c) having
Begusarai Sheikhpura column (4); total income below Rs. 15 lakh;
and Jamui
 (b) persons being other than companies (b) all cases of individuals being
deriving income from business or managing director or director or
profession and whose principal place of manager or secretary in the companies
business or profession is within the referred to in corresponding entry in
territorial area mentioned in column (4); item (c) of column (5).

(c) persons being companies registered

under the Companies Act, 2013 or under
the Companies Act, 1956 and having its
registered office or principal place of
business in the area mentioned in column
(4);

(d) persons being individuals referred to in

item (b) of column (6).
Addl./Jt. DCIT/ACIT Purnea In the (a) Persons other than companies deriving (a) All cases of persons referred to in
Commissioner Circle-3, Purnea state of income from sources other than income corresponding entries in items (a) & (b)
of Income-tax, Bihar: from business or profession and residing of column (5) having total income of
Range-3, Districts within the territorial area mentioned in Rs. 10 lakh and above and item (c)
Purnea of Purnea, column (4); having total income of Rs. 15 lakh and
Kishanga above;
nj, Araria, (b) persons being other than companies
Madhepur deriving income from business or
a, Saharsa profession and whose principal place of (b) all cases of individuals being
and business or profession is within the managing director or director or
Supaul territorial area mentioned in column (4); manager or secretary in the companies
(excludin referred to in corresponding entry in
g Nirmali (c) persons being companies registered item (c) of column (5).
Sub- under the Companies Act, 2013 or under
division) the Companies Act, 1956 and having its
registered office or principal place of
business in the area mentioned in column
 (4);

(d) persons being individuals referred to in

item (b) of column (6).
Addl./Jt. ITO, Ward-3(1), Purnea In the (a) Persons other than companies deriving (a) All cases of persons referred to in
Commissioner Purnea state of income from sources other than income corresponding entries in items (a) & (b)
of Income-tax, Bihar: from business or profession and residing of column (5) having total income
Range-3, District of within the territorial area mentioned in below Rs. 10 lakh and item (c) having
Purnea Purnea column (4); total income below Rs. 15 lakh;

(b) persons being other than companies (b) all cases of individuals being
deriving income from business or managing director or director or
profession and whose principal place of manager or secretary in the companies
business or profession is within the referred to in corresponding entry in
territorial area mentioned in column (4); item (c) of column (5).

(c) persons being companies registered

under the Companies Act, 2013 or under
the Companies Act, 1956 and having its
registered office or principal place of
business in the area mentioned in column
(4);

(d) persons being individuals referred to in

item (b) of column (6).

Addl./Jt. ITO, Ward-3(2), Purnea In the (a) Persons other than companies deriving (a) All cases of persons referred to in
Commissioner Purnea state of income from sources other than income corresponding entries in items (a) & (b)
of Income-tax, Bihar: from business or profession and residing of column (5) having total income
Range-3, District of within the territorial area mentioned in below Rs. 10 lakh and item (c) having
Purnea Kisanganj column (4); total income below Rs. 15 lakh;
 (b) persons being other than companies
deriving income from business or (b) all cases of individuals being
profession and whose principal place of managing director or director or
business or profession is within the manager or secretary in the companies
territorial area mentioned in column (4); referred to in corresponding entry in
item (c) of column (5).
(c) persons being companies registered
under the Companies Act, 2013 or under
the Companies Act, 1956 and having its
registered office or principal place of
business in the area mentioned in column
(4);

(d) persons being individuals referred to in

item (b) of column (6).
Addl./Jt. ITO, Ward-3(3), Purnea In the (a) Persons other than companies deriving (a) All cases of persons referred to in
Commissioner Purnea state of income from sources other than income corresponding entries in items (a) & (b)
of Income-tax, Bihar: from business or profession and residing of column (5) having total income
Range-3, District of within the territorial area mentioned in below Rs. 10 lakh and item (c) having
Purnea Araria column (4); total income below Rs. 15 lakh;

(b) persons being other than companies (b) all cases of individuals being
deriving income from business or managing director or director or
profession and whose principal place of manager or secretary in the companies
business or profession is within the referred to in corresponding entry in
territorial area mentioned in column (4); item (c) of column (5).

(c) persons being companies registered

under the Companies Act, 2013 or under
the Companies Act, 1956 and having its
registered office or principal place of
business in the area mentioned in column
 (4);

(d) persons being individuals referred to in

item (b) of column (6).
Addl./Jt. ITO, Ward-3(4), Saharsha In the (a) Persons other than companies deriving (a) All cases of persons referred to in
Commissioner Saharsha state of income from sources other than income corresponding entries in items (a) & (b)
of Income-tax, Bihar: from business or profession and residing of column (5) having total income
Range-3, Districts within the territorial area mentioned in below Rs. 10 lakh and item (c) having
Purnea of column (4); total income below Rs. 15 lakh;
Saharsha
(b) persons being other than companies
deriving income from business or (b) all cases of individuals being
profession and whose principal place of managing director or director or
business or profession is within the manager or secretary in the companies
territorial area mentioned in column (4); referred to in corresponding entry in
item (c) of column (5).
(c) persons being companies registered
under the Companies Act, 2013 or under
the Companies Act, 1956 and having its
registered office or principal place of
business in the area mentioned in column
(4);

(d) persons being individuals referred to in

item (b) of column (6).
Addl./Jt. ITO, Ward-3(5), Shahrsha In the (a) Persons other than companies deriving (a) All cases of persons referred to in
Commissioner Saharsha state of income from sources other than income corresponding entries in items (a) & (b)
of Income-tax, Bihar: from business or profession and residing of column (5) having total income
Range-3, Districts within the territorial area mentioned in below Rs. 10 lakh and item (c) having
Purnea of column (4); total income below Rs. 15 lakh;
Madhepur
a and (b) persons being other than companies (b) all cases of individuals being
 Supaul deriving income from business or managing director or director or
(excludin profession and whose principal place of manager or secretary in the companies
g Nirmali business or profession is within the referred to in corresponding entry in
Sub- territorial area mentioned in column (4); item (c) of column (5).
division).
(c) persons being companies registered
under the Companies Act, 2013 or under
the Companies Act, 1956 and having its
registered office or principal place of
business in the area mentioned in column
(4);

(d) persons being individuals referred to in

item (b) of column (6).

JURIDSICTION DETAILS

Principal Chief Commissioner of income-tax (Bihar & Jharkhand), Patna

CCIT Charge Chief Commissioner of Income-tax, Ranchi

Pr. CIT Charge Pr. Commissioner of Income-tax, Ranchi

City Ranchi

Range Ward/Circle Headquarter AO Wise (Jurisdiction)

(Designation (Designation
of Add/Jt. of
 CIT & his ITO/Ac/DC Territorial Persons or classes of persons Cases or classes of cases
Office & his Office Area
Address & Address &
Landline Landline
Number Number
1 2 3 4 5 6
Addl./Jt. DCIT/ACIT, Ranchi In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner Circle-I, Jharkhand: deriving income from sources other in corresponding entries in items
of Income- Ranchi District of than income from business or (a) & (b) of column (5) having
tax, Range-1, Ranchi and profession and residing within the total income of Rs. 10 lakh and
Ranchi Khunti territorial area mentioned in column above and item (c) having total
(4); income of Rs. 15 lakh and above
whose first name begin with the
(b) persons being other than companies alphabet from A to L and whose
deriving income from business or jurisdiction are not specifically
profession and whose principal place of assigned to any other
business or profession is within the Range/Circle/Ward as special
territorial area mentioned in column trade/business;
(4);
(b) all cases of persons referred to
(c) persons being companies registered in item (b) of column (5) having
under the Companies Act, 2013 or total income of Rs. 10 lakh and
under the Companies Act, 1956 and above & in item (c) having total
having its registered office or principal income of Rs. 15 lakh and above
place of business in the area mentioned whose principal source of income
in column (4); is from execution of civil
/electrical/ mechanical
(d) persons being individuals referred contracts/sub contract, labour
to in item (f) of column (6). contracts, service contractors and
manpower suppliers;

(c) all cases of persons referred to

in item (b) of column (5) having
total income of Rs. 10 lakh and
above & in item (c) having total
income of Rs. 15 lakh and above
whose principal source of income
is from real estate including
builders, estate agents, property
developers, real estate brokers and
building material suppliers like
suppliers of stone chips, sand,
iron, brick, cement, marbles, tiles,
timber, plywood, bathroom &
kitchen fittings;

(d) all cases of persons referred to

in item (b) of column (5) having
total income of Rs. 10 lakh and
above & in item (c) having total
income of Rs. 15 lakh and above
whose principal source of income
is from hospitality services, hotels,
lodges & guest houses, caterers,
decorators, excise (liquor)
contractor, bars, event managers,
musical groups, florists,
horticulturists, restaurant, banquet
halls, health centers, gyms and
spas;

(e) all cases of persons referred to

in item (b) of column (5) having
total income of Rs. 10 lakh and
 above & in item (c) having total
income of Rs. 15 lakh and above
whose principal source of income
is from the business of plying of
taxis, lorries, trucks, buses,
minibuses and other commercial
road transport vehicles, travel
agents, tour operators, two wheeler
and automobile agencies, spare
part dealers, workshops or service
centers of automobiles and other
transport vehicles and their body
makers;

(f) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).

Addl./Jt. ITO, Ward- Ranchi In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 1(1), Ranchi Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-1, Ranchi and profession and residing within the total income below Rs. 10 lakh
Ranchi Khunti territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh and whose
first name begin with the alphabet
(b) persons being other than companies from A & C and whose
deriving income from business or jurisdiction are not specifically
profession and whose principal place of assigned to any other
business or profession is within the Range/Circle/Ward as special
 territorial area mentioned in column trade/business;
(4);
(b) all cases of persons referred to
(c) persons being companies registered in item (b) of column (5) having
under the Companies Act, 2013 or total income below Rs. 10 lakh &
under the Companies Act, 1956 and in item (c) having total income
having its registered office or principal below Rs. 15 lakh whose
place of business in the area mentioned principal source of income is from
in column (4); execution of civil /electrical/
mechanical contracts/sub
(d) persons being individuals referred contracts, labour contracts, service
to in item (c) of column (6). contractors and manpower
suppliers;

(c) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).

Addl./Jt. ITO, Ward- Ranchi In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 1(2), Ranchi Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-1, Ranchi and profession and residing within the total income below Rs. 10 lakh
Ranchi Khunti territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh and whose
first name begin with the alphabet
(b) persons being other than companies B & D and whose jurisdiction are
deriving income from business or not specifically assigned to any
profession and whose principal place of other Range/Circle/Ward as
business or profession is within the special trade/business;
 territorial area mentioned in column
(4); (b) all cases of persons referred to
in item (b) of column (5) having
(c) persons being companies registered total income below Rs. 10 lakh &
under the Companies Act, 2013 or in item (c) having total income
under the Companies Act, 1956 and below Rs. 15 lakh whose
having its registered office or principal principal source of income is from
place of business in the area mentioned real estate including builders,
in column (4); estate agents, property developers,
real estate brokers and building
(d) persons being individuals referred material suppliers like suppliers of
to in item (c) of column (6). stone chips, sand, iron, brick,
cement, marbles, tiles, timber,
plywood, bathroom & kitchen
fittings;

(c) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).
Addl./Jt. ITO, Ward- Ranchi In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 1(3), Ranchi Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-1, Ranchi and profession and residing within the total income below Rs. 10 lakh
Ranchi Khunti territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh and whose
first name begin with the alphabet
(b) persons being other than companies E , F & G and whose jurisdiction
deriving income from business or are not specifically assigned to any
profession and whose principal place of other Range/Circle/Ward as
 business or profession is within the special trade/business;
territorial area mentioned in column
(4); (b) all cases of persons referred to
in item (b) of column (5) having
(c) persons being companies registered total income below Rs. 10 lakh &
under the Companies Act, 2013 or in item (c) having total income
under the Companies Act, 1956 and below Rs. 15 lakh whose
having its registered office or principal principal source of income is from
place of business in the area mentioned hospitality services, hotels, lodges
in column (4); & guest houses, caterers,
decorators, excise (liquor)
(d) persons being individuals referred contractor, bars, event managers,
to in item (c) of column (6). musical groups, florists,
horticulturists, restaurant, banquet
halls, health centers, gyms and
spas;

(c) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).

Addl./Jt. ITO, Ward- Ranchi In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 1(4), Ranchi Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-1, Ranchi and profession and residing within the total income below Rs. 10 lakh
Ranchi Khunti territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh and whose
first name begin with the alphabet
(b) persons being other than companies H, I & J and whose jurisdiction
 deriving income from business or are not specifically assigned to any
profession and whose principal place of other Range/Circle/Ward as
business or profession is within the special trade/business;
territorial area mentioned in column
(4); (b) all cases of persons referred to
in item (b) of column (5) having
(c) persons being companies registered total income below Rs. 10 lakh &
under the Companies Act, 2013 or in item (c) having total income
under the Companies Act, 1956 and below Rs. 15 lakh whose
having its registered office or principal principal source of income is from
place of business in the area mentioned the business of plying of taxis,
in column (4); lorries, trucks, buses, minibuses
and other commercial road
(d) persons being individuals referred transport vehicles, travel agents,
to in item (c) of column (6). tour operators, two wheeler and
automobile agencies, spare part
dealers, workshops or service
centers of automobiles and other
transport vehicles and their body
makers;

(c) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).
Addl./Jt. ITO, Ward- Ranchi In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 1(5), Ranchi Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-1, Ranchi and profession and residing within the total income below Rs. 10 lakh
Ranchi Khunti territorial area mentioned in column and item (c) having total income
 (4); below Rs. 15 lakh and whose
first name begin with the alphabet
(b) persons being other than companies K & L and whose jurisdiction are
deriving income from business or not specifically assigned to any
profession and whose principal place of other Range/Circle/Ward as
business or profession is within the special trade/business;
territorial area mentioned in column
(4); (b) all cases of individuals being
managing director or director or
(c) persons being companies registered manager or secretary in the
under the Companies Act, 2013 or companies referred to in
under the Companies Act, 1956 and corresponding entry in item (c) of
having its registered office or principal column (5).
place of business in the area mentioned
in column (4);

(d) persons being individuals referred

to in item (b) of column (6).
Addl./Jt. DCIT/ACIT, Ranchi In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner Circle-2, Jharkhand: deriving income from sources other in corresponding entries in items
of Income- Ranchi (a) District of than income from business or (a) & (b) of column (5) having
tax, Range-2, Ranchi and profession and residing within the total income of Rs. 10 lakh and
Ranchi Khunti territorial area mentioned in item (a) of above and item (c) having total
column (4); income of Rs. 15 lakh and above
whose first name begin with the
(b) persons being other than companies alphabet from M to R and whose
deriving income from business or jurisdiction are not specifically
profession and whose principal place of assigned to any other
business or profession is within the Range/Circle/Ward as special
territorial area mentioned in item (a) of trade/business;
column (4);
(b) all cases of persons referred to
(c) persons being companies registered in item (b) of column (5) having
under the Companies Act, 2013 or total income of Rs. 10 lakh and
under the Companies Act, 1956 and above & in item (c) having total
having its registered office or principal
income of Rs. 15 lakh and above
place of business in the area mentionedwhose principal source of income
in item (a) of column (4); is from business of general
commission agents, share brokers
(d) persons being individuals referred & sub brokers, advertisement
to in item (f) of column (6). agencies & courier agencies;

(c) all cases of persons referred to

in item (b) of column (5) having
total income of Rs. 10 lakh and
above & in item (c) having total
income of Rs. 15 lakh and above
whose principal source of income
is from legal, medical, engineering
or architectural profession or the
profession of accountancy or
technical consultancy or interior
decoration or any other profession
notified u/s 44AA (1) of the
Income-tax Act, 1961;

(d) all cases of persons referred to

in item (b) of column (5) having
total income of Rs. 10 lakh and
above & in item (c) having total
income of Rs. 15 lakh and above
having principal source of income
from the business of nursing
home, hospitals, diagnostic
 centres, manufacturing/
distribution/ sale of medicines
including veterinary medicines,
medical equipments and optical
appliances;

(e) all cases of persons referred to

in item (b) & (c) of column (5)
whose principal source of income
is from mining sector including
mining contractors/sub
contractors/ labour contractors,
mine operators, mine owners,
crushers, sand mining contractors,
brick klin business, forest
contractors excluding PSUs &
state undertakings;

(f) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5);

(b) Districts of (e) Persons other than companies (g) All cases of persons referred to
Simdega, deriving income from sources other in corresponding entries in items
Gumla and than income from business or (e), (f) of column (5) having total
Lohardga profession and residing within the income of Rs. 10 lakh and above
territorial area mentioned in item (b) of and item (g) having total income
column (4); of Rs. 15 lakh and above;
 (f) persons being other than companies (h) all cases of individuals being
deriving income from business or managing director or director or
profession and whose principal place of manager or secretary in the
business or profession is within the companies referred to in
territorial area mentioned in item (b) of corresponding entry in item (g) of
column (4); column (5).

(g) persons being companies registered

under the Companies Act, 2013 or
under the Companies Act, 1956 and
having its registered office or principal
place of business in the area mentioned
in item (b) of column (4);

(h) persons being individuals referred

to in item (h) of column (6).
Addl./Jt. ITO, Ward- Ranchi In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 2(1), Ranchi Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-2, Ranchi and profession and residing within the total income below Rs. 10 lakh
Ranchi Khunti territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh and whose
first name begin with the alphabet
(b) persons being other than companies M & N, and whose jurisdiction are
deriving income from business or not specifically assigned to any
profession and whose principal place of other Range/Circle/Ward as
business or profession is within the special trade/business;
territorial area mentioned in column
(4); (b) all cases of persons referred to
in item (b) & (c) of column (5)
(c) persons being companies registered whose principal source of income
under the Companies Act, 2013 or is from mining sector including
 under the Companies Act, 1956 and mining contractors/sub
having its registered office or principal
contractors/ labour contractors,
place of business in the area mentionedmine operators, mine owners,
in column (4); crushers, sand mining contractors,
brick klin business, forest
(d) persons being individuals referred contractors excluding PSUs &
to in item (c) of column (6). state undertakings;

(c) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).
Addl./Jt. ITO, Ward- Ranchi In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 2(2), Ranchi Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-2, Ranchi and profession and residing within the total income below Rs. 10 lakh
Ranchi Khunti territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh and whose
first name begin with the alphabet
(b) persons being other than companies O & P, and whose jurisdiction are
deriving income from business or not specifically assigned to any
profession and whose principal place of other Range/Circle/Ward as
business or profession is within the special trade/business;
territorial area mentioned in column
(4); (b) all cases of persons referred to
in item (b) of column (5) having
(c) persons being companies registered total income below Rs. 10 lakh &
under the Companies Act, 2013 or in item (c) having total income
under the Companies Act, 1956 and below Rs. 15 lakh whose
having its registered office or principal principal source of income is from
 place of business in the area mentioned business of general commission
in column (4); agents, share brokers & sub
brokers, advertisement agencies &
(d) persons being individuals referred courier agencies;.
to in item (c) of column (6).
(c) all cases of individuals being
managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).

Addl./Jt. ITO, Ward- Ranchi In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 2(3), Ranchi Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-2, Ranchi and profession and residing within the total income below Rs. 10 lakh
Ranchi Khunti territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh and whose
first name begin with the alphabet
(b) persons being other than companies Q & R and whose jurisdiction are
deriving income from business or not specifically assigned to any
profession and whose principal place of other Range/Circle/Ward as
business or profession is within the special trade/business;
territorial area mentioned in column
(4); (b) all cases of persons referred to
in item (b) of column (5) having
(c) persons being companies registered total income below Rs. 10 lakh &
under the Companies Act, 2013 or in item (c) having total income
under the Companies Act, 1956 and below Rs. 15 lakh whose
having its registered office or principal principal source of income is from
place of business in the area mentioned legal, medical, engineering or
in column (4); architectural profession or the
 profession of accountancy or
(d) persons being individuals referred technical consultancy or interior
to in item (d) of column (6). decoration or any other profession
notified u/s 44AA (1) of the
Income-tax Act, 1961;

(c) all cases of persons referred to

in item (b) of column (5) having
total income below Rs. 10 lakh &
in item (c) having total income
below Rs. 15 lakh having
principal source of income from
the business of nursing home,
hospitals, diagnostic centres,
manufacturing/ distribution/ sale
of medicines including veterinary
medicines, medical equipments
and optical appliances;

(d) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).

Addl./Jt. ITO, Ward- Ranchi In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 2(4), Ranchi Jharkhand: deriving income from sources other in corresponding entries in items
of Income- Districts of than income from business or (a) & (b) of column (5) having
tax, Range-2, Gumla & profession and residing within the total income below Rs. 10 lakh
Ranchi Lohardga territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh;
 (b) persons being other than companies
deriving income from business or (b) all cases of individuals being
profession and whose principal place of managing director or director or
business or profession is within the manager or secretary in the
territorial area mentioned in column companies referred to in
(4); corresponding entry in item (c) of
column (5).
(c) persons being companies registered
under the Companies Act, 2013 or
under the Companies Act, 1956 and
having its registered office or principal
place of business in the area mentioned
in column (4);

(d) persons being individuals referred

to in item (b) of column (6).
Addl./Jt. ITO, Ward- Ranchi In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 2(5), Ranchi Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-2, Simdega profession and residing within the total income below Rs. 10 lakh
Ranchi territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh;

(b) persons being other than companies (b) all cases of individuals being
deriving income from business or managing director or director or
profession and whose principal place of manager or secretary in the
business or profession is within the companies referred to in
territorial area mentioned in column corresponding entry in item (c) of
(4); column (5).

(c) persons being companies registered

 under the Companies Act, 2013 or
under the Companies Act, 1956 and
having its registered office or principal
place of business in the area mentioned
in column (4);

(d) persons being individuals referred

to in item (b) of column (6).
Addl./Jt. DCIT/ACIT, Ranchi In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner Circle-3, Jharkhand: deriving income from sources other in corresponding entries in items
of Income- Ranchi (a) District of than income from business or (a) & (b) of column (5) having
tax, Range-3, Ranchi and profession and residing within the total income of Rs. 10 lakh and
Ranchi Khunti territorial area mentioned in item (a) of above and item (c) having total
column (4); income of Rs. 15 lakh and above
whose first name begin with the
(b) persons being other than companies alphabet from S to Z and whose
deriving income from business or jurisdiction are not specifically
profession and whose principal place of assigned to any other
business or profession is within the Range/Circle/Ward as special
territorial area mentioned in item (a) of trade/business;
column (4);
(b) all cases of persons referred to
(c) persons being companies registered in item (b) of column (5) having
under the Companies Act, 2013 or total income of Rs. 10 lakh and
under the Companies Act, 1956 and above & in item (c) having total
having its registered office or principal
income of Rs. 15 lakh and above
place of business in the area mentionedwhose principal source of income
in item (a) of column (4); is from business of commercial
educational institute/ computer
(d) persons being individuals referred training/ coaching institutes;
to in item (d) of column (6).
(c) all cases of persons referred to
 in item (b) of column (5) having
total income of Rs. 10 lakh and
above & in item (c) having total
income of Rs. 15 lakh and above
whose principal source of income
is from the business of jewellery
trading/ manufacturing/repairing;

(d) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).
(b) Districts of (e) Persons other than companies (e) All cases of persons referred to
Palamu, deriving income from sources other in corresponding entries in items
Latehar and than income from business or (e), (f) of column (5) having total
Garhwa profession and residing within the income of Rs. 10 lakh and above
territorial area mentioned in item (b) of and item (g) having total income
column (4); of Rs. 15 lakh and above;

(f) persons being other than companies (f) all cases of individuals being
deriving income from business or managing director or director or
profession and whose principal place of manager or secretary in the
business or profession is within the companies referred to in
territorial area mentioned in item (b) of corresponding entry in item (g) of
column (4); column (5).

(g) persons being companies registered

under the Companies Act, 2013 or
under the Companies Act, 1956 and
having its registered office or principal
 place of business in the area mentioned
in item (b) of column (4);

(h) persons being individuals referred

to in item (f) of column (6).
Addl./Jt. ITO, Ward- Ranchi In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 3(1), Ranchi Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-3, Ranchi and profession and residing within the total income below Rs. 10 lakh
Ranchi Khunti territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh and whose
first name begin with the alphabet
(b) persons being other than companies S and whose jurisdiction are not
deriving income from business or specifically assigned to any other
profession and whose principal place of Range/Circle/Ward as special
business or profession is within the trade/business;
territorial area mentioned in column
(4); (b) all cases of individuals being
managing director or director or
(c) persons being companies registered manager or secretary in the
under the Companies Act, 2013 or companies referred to in
under the Companies Act, 1956 and corresponding entry in item (c) of
having its registered office or principal column (5).
place of business in the area mentioned
in column (4);

(d) persons being individuals referred

to in item (b) of column (6).
Addl./Jt. ITO, Ward- Ranchi In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 3(2), Ranchi Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-3, Ranchi and profession and residing within the total income below Rs. 10 lakh
Ranchi Khunti territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh and whose
first name begin with the alphabet
(b) persons being other than companies T, U & V and whose jurisdiction
deriving income from business or are not specifically assigned to any
profession and whose principal place of other Range/Circle/Ward as
business or profession is within the special trade/business;
territorial area mentioned in column
(4); (b) all cases of persons referred to
in item (b) of column (5) having
(c) persons being companies registered total income below Rs. 10 lakh &
under the Companies Act, 2013 or in item (c) having total income
under the Companies Act, 1956 and below Rs. 15 lakh whose
having its registered office or principal principal source of income is from
place of business in the area mentioned business of commercial
in column (4); educational institute/computer
training/ coaching institutes;
(d) persons being individuals referred
to in item (c) of column (6). (c) all cases of individuals being
managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).

Addl./Jt. ITO, Ward- Ranchi In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 3(3), Ranchi Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-3, Ranchi and profession and residing within the total income below Rs. 10 lakh
Ranchi Khunti territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh and whose
first name begin with the alphabet
 (b) persons being other than companies from W, X, Y & Z and whose
deriving income from business or jurisdiction are not specifically
profession and whose principal place of assigned to any other
business or profession is within the Range/Circle/Ward as special
territorial area mentioned in column trade/business;
(4);
(b) all cases of persons referred to
(c) persons being companies registered in item (b) of column (5) having
under the Companies Act, 2013 or total income below Rs. 10 lakh &
under the Companies Act, 1956 and in item (c) having total income
having its registered office or principal below Rs. 15 lakh whose
place of business in the area mentioned principal source of income is from
in column (4); the business of jewellery trading/
manufacturing/ repairing;
(d) persons being individuals referred
to in item (c) of column (6). (c) all cases of individuals being
managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).

Addl./Jt. ITO, Ward- Daltonganj In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 3(4), Jharkhand: deriving income from sources other in corresponding entries in items
of Income- Daltonganj District of than income from business or (a) & (b) of column (5) having
tax, Range-3, Plamu profession and residing within the total income below Rs. 10 lakh
Ranchi territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh;

(b) persons being other than companies (b) all cases of individuals being
deriving income from business or managing director or director or
profession and whose principal place of manager or secretary in the
 business or profession is within the companies referred to in
territorial area mentioned in column corresponding entry in item (c) of
(4); column (5).

(c) persons being companies registered

under the Companies Act, 2013 or
under the Companies Act, 1956 and
having its registered office or principal
place of business in the area mentioned
in column (4);

(d) persons being individuals referred

to in item (b) of column (6).
Addl./Jt. ITO, Ward- Daltonganj In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 3(5), Jharkhand: deriving income from sources other in corresponding entries in items
of Income- Daltonganj Districts of than income from business or (a) & (b) of column (5) having
tax, Range-3, Latehar & profession and residing within the total income below Rs. 10 lakh
Ranchi Garhwa territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh;

(b) persons being other than companies (b) all cases of individuals being
deriving income from business or managing director or director or
profession and whose principal place of manager or secretary in the
business or profession is within the companies referred to in
territorial area mentioned in column corresponding entry in item (c) of
(4); column (5).

(c) persons being companies registered

under the Companies Act, 2013 or
under the Companies Act, 1956 and
having its registered office or principal
place of business in the area mentioned
 in column (4);

(d) persons being individuals referred

to in item (b) of column (6).

JURIDSICTION DETAILS

Principal Chief Commissioner of income-tax (Bihar & Jharkhand), Patna

CCIT Charge Chief Commissioner of Income-tax, Ranchi

Pr. CIT Charge Pr. Commissioner of Income-tax, Dhanbad

City Dhanbad

Range Ward/Circle Headquarter AO Wise (Jurisdiction)

(Designation (Designation
of Add/Jt. of
CIT & his ITO/Ac/DC
Office & his Office Territorial Persons or classes of persons Cases or classes of cases
Address & Address & Area
Landline Landline
Number Number
1 2 3 4 5 6
Addl./Jt. DCIT/ACIT, Dhanbad In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner Circle-1, Jharkhand: deriving income from sources other in corresponding entries in items
of Income- Dhanbad District of than income from business or (a) & (b) of column (5) having
tax, Range-1, Dhanbad profession and residing within the total income of Rs. 10 lakh and
Dhanbad territorial area mentioned in column above and item (c) having total
(4); income of Rs. 15 lakh and above
and whose first name begin with
(b) persons being other than companies the alphabet from A to M and
deriving income from business or whose jurisdiction are not
profession and whose principal place of specifically assigned to any other
business or profession is within the Range/Circle/Ward as special
territorial area mentioned in column trade/business;
(4);
(b) all cases of persons referred to
(c) persons being companies registered in item (b) of column (5) having
under the Companies Act, 2013 or total income of Rs. 10 lakh and
under the Companies Act, 1956 and above & in item (c) having total
having its registered office or principal
income of Rs. 15 lakh and above
place of business in the area mentionedwhose principal source of income
in column (4); is from execution of civil
/electrical/ mechanical
(d) persons being individuals referred contracts/sub contracts including
to in item (g) of column (6). all BCCL contractors, labour
contractors, service contractors and
manpower suppliers;

(c) all cases of persons referred to

in item (b) of column (5) having
total income of Rs. 10 lakh and
above & in item (c) having total
income of Rs. 15 lakh and above
whose principal source of income
is from real estate including
builders, estate agents, property
developers, real estate brokers and
building material suppliers like
suppliers of stone chips, sand, iron,
brick, cement, marbles, tiles,
timber, plywood, bathroom &
kitchen fittings;

(d) all cases of persons referred to

in item (b) of column (5) having
total income of Rs. 10 lakh and
above & in item (c) having total
income of Rs. 15 lakh and above
whose principal source of income
is from hospitality services, hotels,
lodges & guest houses, caterers,
decorators, excise (liquor)
contractor, bars, event managers,
musical groups, florists,
horticulturists, restaurant, banquet
halls, health centers, gyms and
spas;

(e) all cases of persons referred to

in item (b) of column (5) having
total income of Rs. 10 lakh and
above & in item (c) having total
income of Rs. 15 lakh and above
whose principal source of income
is from the business of plying of
taxis, lorries, trucks, buses,
minibuses and other commercial
road transport vehicles, travel
agents, tour operators, two wheeler
and automobile agencies, spare
part dealers, workshops or service
 centers of automobiles and other
transport vehicles and their body
makers;

(f) all cases of persons referred to

in item (b) of column (5) having
total income of Rs. 10 lakh and
above & in item (c) having total
income of Rs. 15 lakh and above
whose principal source of income
is from mining sector including
mining contractors/sub contractors/
labour contractors, mine operators,
mine owners, crushers, sand
mining contractors, brick klin
business, coal washeries and forest
contractors;

(g) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).

Addl./Jt. ITO, Ward- Dhanbad In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 1(1), Dhanbad Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-1, Dhanbad profession and residing within the total income below Rs. 10 lakh
Dhanbad territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh and whose first
name begin with the alphabet A &
 (b) persons being other than companies E and whose jurisdiction are not
deriving income from business or specifically assigned to any other
profession and whose principal place of Range/Circle/Ward as special
business or profession is within the trade/business;
territorial area mentioned in column
(4); (b) all cases of persons referred to
in item (b) of column (5) having
(c) persons being companies registered total income below Rs. 10 lakh &
under the Companies Act, 2013 or in item (c) having total income
under the Companies Act, 1956 and below Rs. 15 lakh whose principal
having its registered office or principal source of income is from real
place of business in the area mentioned estate including builders, estate
in column (4); agents, property developers, real
estate brokers and building
(d) persons being individuals referred material suppliers like suppliers of
to in item (c) of column (6). stone chips, sand, iron, brick,
cement, marbles, tiles, timber,
plywood, bathroom & kitchen
fittings;

(c) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).

Addl./Jt. ITO, Ward- Dhanbad In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 1(2), Dhanbad Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-1, Dhanbad profession and residing within the total income below Rs. 10 lakh
Dhanbad territorial area mentioned in column and item (c) having total income
 (4); below Rs. 15 lakh and whose first
name begin with the alphabet B &
(b) persons being other than companies C and whose jurisdiction are not
deriving income from business or specifically assigned to any other
profession and whose principal place of Range/Circle/Ward as special
business or profession is within the trade/business;
territorial area mentioned in column
(4); (b) all cases of persons referred to
in item (b) of column (5) having
(c) persons being companies registered total income below Rs. 10 lakh &
under the Companies Act, 2013 or in item (c) having total income
under the Companies Act, 1956 and below Rs. 15 lakh whose principal
having its registered office or principal source of income is from
place of business in the area mentioned hospitality services, hotels, lodges
in column (4); & guest houses, caterers,
decorators, excise (liquor)
(d) persons being individuals referred contractor, bars, event managers,
to in item (c) of column (6). musical groups, florists,
horticulturists, restaurant, banquet
halls, health centers, gyms and
spas;

(c) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).

Addl./Jt. ITO, Ward- Dhanbad In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 1(3), Dhanbad Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-1, Dhanbad profession and residing within the total income below Rs. 10 lakh
Dhanbad territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh and whose first
name begin with the alphabet D,
(b) persons being other than companies G & J and whose jurisdiction are
deriving income from business or not specifically assigned to any
profession and whose principal place of other Range/Circle/Ward as
business or profession is within the special trade/business;
territorial area mentioned in column
(4); (b) all cases of persons referred to
in item (b) of column (5) having
(c) persons being companies registered total income below Rs. 10 lakh &
under the Companies Act, 2013 or in item (c) having total income
under the Companies Act, 1956 and below Rs. 15 lakh whose principal
having its registered office or principal source of income is from the
place of business in the area mentioned business of plying of taxis, lorries,
in column (4); trucks, buses, minibuses and other
commercial road transport
(d) persons being individuals referred vehicles, travel agents, tour
to in item (c) of column (6). operators, two wheeler and
automobile agencies, spare part
dealers, workshops or service
centers of automobiles and other
transport vehicles and their body
makers;

(c) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).
Addl./Jt. ITO, Ward- Dhanbad In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 1(4), Dhanbad Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-1, Dhanbad profession and residing within the total income below Rs. 10 lakh
Dhanbad territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh and whose first
name begin with the alphabet
(b) persons being other than companies from H, K & L and whose
deriving income from business or jurisdiction are not specifically
profession and whose principal place of assigned to any other
business or profession is within the Range/Circle/Ward as special
territorial area mentioned in column trade/business;
(4);
(b) all cases of persons referred to
(c) persons being companies registered in item (b) of column (5) having
under the Companies Act, 2013 or total income below Rs. 10 lakh &
under the Companies Act, 1956 and in item (c) having total income
having its registered office or principal
below Rs. 15 lakh whose
place of business in the area mentionedprincipal source of income is from
in column (4); mining sector including mining
contractors/sub contractors/ labour
(d) persons being individuals referred contractors, mine operators, mine
to in item (c) of column (6). owners, crushers, sand mining
contractors, brick klin business,
coal washeries and forest
contractors;

(c) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
 corresponding entry in item (c) of
column (5).

Addl./Jt. ITO, Ward- Dhanbad In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 1(5), Dhanbad Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-1, Dhanbad profession and residing within the total income below Rs. 10 lakh
Dhanbad territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh and whose first
name begin with the alphabet
(b) persons being other than companies from F, M & I and whose
deriving income from business or jurisdiction are not specifically
profession and whose principal place of assigned to any other
business or profession is within the Range/Circle/Ward as special
territorial area mentioned in column trade/business;
(4);
(b) all cases of persons referred to
(c) persons being companies registered in item (b) of column (5) having
under the Companies Act, 2013 or total income below Rs. 10 lakh &
under the Companies Act, 1956 and in item (c) having total income
having its registered office or principal
below Rs. 15 lakh whose principal
place of business in the area mentionedsource of income is from execution
in column (4); of civil /electrical/ mechanical
contracts/sub contracts including
(d) persons being individuals referred all BCCL contractors, labour
to in item (c) of column (6). contractors, service contractors and
manpower suppliers;

(c) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
 corresponding entry in item (c) of
column (5).

Addl./Jt. DCIT/ACIT, Dhanbad In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner Circle-2, Jharkhand: deriving income from sources other in corresponding entries in items
of Income- Dhanbad District of than income from business or (a) & (b) of column (5) having
tax, Range-2, Dhanbad profession and residing within the total income of Rs. 10 lakh and
Dhanbad territorial area mentioned in column above and item (c) having total
(4); income of Rs. 15 lakh and above
and whose first name begin with
(b) persons being other than companies the alphabet from N to Z and
deriving income from business or whose jurisdiction are not
profession and whose principal place of specifically assigned to any other
business or profession is within the Range/Circle/Ward as special
territorial area mentioned in column trade/business;
(4);
(b) all cases of persons referred to
(c) persons being companies registered in item (b) of column (5) having
under the Companies Act, 2013 or total income of Rs. 10 lakh and
under the Companies Act, 1956 and above & in item (c) having total
having its registered office or principal
income of Rs. 15 lakh and above
place of business in the area mentionedwhose principal source of income
in column (4); is from business of general
commission agents, share brokers
(d) persons being individuals referred & sub brokers, advertisement
to in item (g) of column (6). agencies & courier agencies;

(c) all cases of persons referred to

in item (b) of column (5) having
total income of Rs. 10 lakh and
above & in item (c) having total
income of Rs. 15 lakh and above
whose principal source of income
is from the business of jewellery
trading/ manufacturing/repairing;

(d) all cases of persons referred to

in item (b) of column (5) having
total income of Rs. 10 lakh and
above & in item (c) having total
income of Rs. 15 lakh and above
having principal source of income
from the business of nursing home,
hospitals, diagnostic centres,
manufacturing/ distribution/ sale of
medicines including veterinary
medicines, medical equipments
and optical appliances;

(e) all cases of persons referred to

in item (b) of column (5) having
total income of Rs. 10 lakh and
above & in item (c) having total
income of Rs. 15 lakh and above
whose principal source of income
is from business of commercial
educational institute/ computer
training/ coaching institutes;

(f) all cases of persons referred to

in item (b) of column (5) having
total income of Rs. 10 lakh and
above & in item (c) having total
income of Rs. 15 lakh and above
 whose principal source of income
is from legal, medical, engineering
or architectural profession or the
profession of accountancy or
technical consultancy or interior
decoration or any other profession
notified u/s 44AA (1) of the
Income-tax Act, 1961;

(g) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).

Addl./Jt. ITO, Ward- Dhanbad In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 2(1), Dhanbad Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-2, Dhanbad profession and residing within the total income below Rs. 10 lakh
Dhanbad territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh and whose first
name begin with the alphabet N,
(b) persons being other than companies O & P whose jurisdiction are not
deriving income from business or specifically assigned to any other
profession and whose principal place of Range/Circle/Ward as special
business or profession is within the trade/business;
territorial area mentioned in column
(4); (b) all cases of persons referred to
in item (b) of column (5) having
(c) persons being companies registered total income below Rs. 10 lakh &
under the Companies Act, 2013 or in item (c) having total income
 under the Companies Act, 1956 and below Rs. 15 lakh whose principal
having its registered office or principal
source of income is from legal,
place of business in the area mentionedmedical, engineering or
in column (4); architectural profession or the
profession of accountancy or
(d) persons being individuals referred technical consultancy or interior
to in item (c) of column (6). decoration or any other profession
notified u/s 44AA (1) of the
Income-tax Act, 1961;

(c) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).

Addl./Jt. ITO, Ward- Dhanbad In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 2(2), Dhanbad Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-2, Dhanbad profession and residing within the total income below Rs. 10 lakh
Dhanbad territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh and whose first
name begin with the alphabet S
(b) persons being other than companies whose jurisdiction are not
deriving income from business or specifically assigned to any other
profession and whose principal place of Range/Circle/Ward as special
business or profession is within the trade/business;
territorial area mentioned in column
(4); (b) all cases of individuals being
managing director or director or
(c) persons being companies registered manager or secretary in the
 under the Companies Act, 2013 or companies referred to in
under the Companies Act, 1956 and corresponding entry in item (c) of
having its registered office or principal column (5).
place of business in the area mentioned
in column (4);

(d) persons being individuals referred

to in item (b) of column (6).

Addl./Jt. ITO, Ward- Dhanbad In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 2(3), Dhanbad Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-2, Dhanbad profession and residing within the total income below Rs. 10 lakh
Dhanbad territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh and whose first
name begin with the alphabet R
(b) persons being other than companies whose jurisdiction are not
deriving income from business or specifically assigned to any other
profession and whose principal place of Range/Circle/Ward as special
business or profession is within the trade/business ;
territorial area mentioned in column
(4); (b) all cases of persons referred to
in item (b) of column (5) having
(c) persons being companies registered total income below Rs. 10 lakh &
under the Companies Act, 2013 or in item (c) having total income
under the Companies Act, 1956 and below Rs. 15 lakh having
having its registered office or principal principal source of income from
place of business in the area mentioned the business of nursing home,
in column (4); hospitals, diagnostic centres,
manufacturing/ distribution/ sale of
(d) persons being individuals referred medicines including veterinary
to in item (c) of column (6). medicines, medical equipments
 and optical appliances;

(c) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).

Addl./Jt. ITO, Ward- Dhanbad In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 2(4), Dhanbad Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-2, Dhanbad profession and residing within the total income below Rs. 10 lakh
Dhanbad territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh and whose first
name begin with the alphabet Q,
(b) persons being other than companies T, U & V whose jurisdiction are
deriving income from business or not specifically assigned to any
profession and whose principal place of other Range/Circle/Ward as
business or profession is within the special trade/business;
territorial area mentioned in column
(4); (b) all cases of persons referred to
in item (b) of column (5) having
(c) persons being companies registered total income below Rs. 10 lakh &
under the Companies Act, 2013 or in item (c) having total income
under the Companies Act, 1956 and below Rs. 15 lakh whose principal
having its registered office or principal source of income is from the
place of business in the area mentioned business of jewellery trading/
in column (4); manufacturing/repairing;

(d) persons being individuals referred (c) all cases of individuals being
to in item (c) of column (6). managing director or director or
 manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).

Addl./Jt. ITO, Ward- Dhanbad In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 2(5), Dhanbad Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-2, Dhanbad profession and residing within the total income below Rs. 10 lakh
Dhanbad territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh and whose first
name begin with the alphabet W,
(b) persons being other than companies X, Y & Z whose jurisdiction are
deriving income from business or not specifically assigned to any
profession and whose principal place of other Range/Circle/Ward as
business or profession is within the special trade/business;
territorial area mentioned in column
(4); (b) all cases of persons referred to
in item (b) of column (5) having
(c) persons being companies registered total income below Rs. 10 lakh &
under the Companies Act, 2013 or in item (c) having total income
under the Companies Act, 1956 and below Rs. 15 lakh whose principal
having its registered office or principal source of income is from business
place of business in the area mentioned of general commission agents,
in column (4); share brokers & sub brokers,
advertisement agencies & courier
(d) persons being individuals referred agencies;
to in item (d) of column (6). .
(c) all cases of persons referred to
in item (b) of column (5) having
total income below Rs. 10 lakh &
in item (c) having total income
 below Rs. 15 lakh whose principal
source of income is from business
of commercial educational
institute/computer training/
coaching institutes;

(d) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).
Addl./Jt. ACIT/DCIT, Deoghar In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner Circle-3, Jharkhand: deriving income from sources other in corresponding entries in items
of Income- Deoghar Districts of than income from business or (a) & (b) of column (5) having
tax, Range-3, Giridih, profession and residing within the total income of Rs. 10 lakh and
Deoghar Deoghar, territorial area mentioned in column above and item (c) having total
Dumka, (4); income of Rs. 15 lakh and above;
Jamtara,
Godda, (b) persons being other than companies (b) all cases of individuals being
Sahebganj and deriving income from business or managing director or director or
Pakur profession and whose principal place of manager or secretary in the
business or profession is within the companies referred to in
territorial area mentioned in column corresponding entry in item (c) of
(4); column (5).

(c) persons being companies registered

under the Companies Act, 2013 or
under the Companies Act, 1956 and
having its registered office or principal
place of business in the area mentioned
in column (4);
 (d) persons being individuals referred to
in item (b) of column (6).

Addl./Jt. ITO, Ward- Deoghar In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 3(1), Deoghar Jharkhand: deriving income from sources other in corresponding entries in items
of Income- Districts of than income from business or (a) & (b) of column (5) having
tax, Range-3, Deoghar and profession and residing within the total income below Rs. 10 lakh
Deoghar Jamtara territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh and whose first
name begin with the alphabet
(b) persons being other than companies from A to M;
deriving income from business or
profession and whose principal place of (b) all cases of individuals being
business or profession is within the managing director or director or
territorial area mentioned in column manager or secretary in the
(4); companies referred to in
corresponding entry in item (c) of
(c) persons being companies registered column (5).
under the Companies Act, 2013 or
under the Companies Act, 1956 and
having its registered office or principal
place of business in the area mentioned
in column (4);

(d) persons being individuals referred to

in item (b) of column (6).

Addl./Jt. ITO, Ward- Deoghar In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 3(2), Deoghar Jharkhand: deriving income from sources other in corresponding entries in items
of Income- Districts of than income from business or (a) & (b) of column (5) having
tax, Range-3, Deoghar and profession and residing within the total income below Rs. 10 lakh
Deoghar Jamtara territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh and whose first
name begin with the alphabet
(b) persons being other than companies from N to Z ;
deriving income from business or
profession and whose principal place of (b) all cases of individuals being
business or profession is within the managing director or director or
territorial area mentioned in column manager or secretary in the
(4); companies referred to in
corresponding entry in item (c) of
(c) persons being companies registered column (5).
under the Companies Act, 2013 or
under the Companies Act, 1956 and
having its registered office or principal
place of business in the area mentioned
in column (4);

(d) persons being individuals referred to

in item (b) of column (6).

Addl./Jt. ITO, Ward- Dumka In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 3(3), Dumka Jharkhand: deriving income from sources other in corresponding entries in items
of Income- Districts of than income from business or (a) & (b) of column (5) having
tax, Range-3, Dumka and profession and residing within the total income below Rs. 10 lakh
Deoghar Godda territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh;

(b) persons being other than companies (b) all cases of individuals being
deriving income from business or managing director or director or
profession and whose principal place of manager or secretary in the
business or profession is within the companies referred to in
territorial area mentioned in column corresponding entry in item (c) of
 (4); column (5).

(c) persons being companies registered

under the Companies Act, 2013 or
under the Companies Act, 1956 and
having its registered office or principal
place of business in the area mentioned
in column (4);

(d) persons being individuals referred to

in item (b) of column (6).

Addl./Jt. ITO, Ward- Giridih In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 3(4), Giridih Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-3, Giridih profession and residing within the total income below Rs. 10 lakh
Deoghar territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh;

(b) persons being other than companies (b) all cases of individuals being
deriving income from business or managing director or director or
profession and whose principal place of manager or secretary in the
business or profession is within the companies referred to in
territorial area mentioned in column corresponding entry in item (c) of
(4); column (5).

(c) persons being companies registered

under the Companies Act, 2013 or
under the Companies Act, 1956 and
having its registered office or principal
place of business in the area mentioned
in column (4);
 (d) persons being individuals referred to
in item (b) of column (6).

Addl./Jt. ITO, Ward- Sahibganj In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 3(5), Jharkhand: deriving income from sources other in corresponding entries in items
of Income- Sahibganj Districts of than income from business or (a) & (b) of column (5) having
tax, Range-3, Sahibganj and profession and residing within the total income below Rs. 10 lakh
Deoghar Pakur territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh;

(b) persons being other than companies (b) all cases of individuals being
deriving income from business or managing director or director or
profession and whose principal place of manager or secretary in the
business or profession is within the companies referred to in
territorial area mentioned in column corresponding entry in item (c) of
(4); column (5).

(c) persons being companies registered

under the Companies Act, 2013 or
under the Companies Act, 1956 and
having its registered office or principal
place of business in the area mentioned
in column (4);

(d) persons being individuals referred to

in item (b) of column (6).

JURIDSICTION DETAILS
 Principal Chief Commissioner of income-tax (Bihar & Jharkhand), Patna

CCIT Charge Chief Commissioner of Income-tax, Ranchi

Pr. CIT Charge Pr. Commissioner of Income-tax, Hazaribagh

City Hazaribagh

Range Ward/Circle Headquarter AO Wise (Jurisdiction)

(Designation (Designation
of Add/Jt. of
CIT & his ITO/Ac/DC
Office & his Office Territorial Persons or classes of persons Cases or classes of cases
Address & Address & Area
Landline Landline
Number Number
1 2 3 4 5 6
Addl./Jt. DCIT/ACIT, Hazaribagh In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner Circle-1, Jharkhand: deriving income from sources other in corresponding entries in items
of Income- Hazaribagh (a) District of than income from business or (a) & (b) of column (5) having
tax, Range-1, Hazaribagh, profession and residing within the total income of Rs. 10 lakh and
Hazaribagh territorial area mentioned in item (a) of above and in item (c) having total
column (4); income of Rs. 15 lakh and above
and whose first name begin with
(b) persons being other than companies the alphabet from A to M and
deriving income from business or whose jurisdiction are not
profession and whose principal place of specifically assigned to any other
business or profession is within the Range/Circle/Ward as special
territorial area mentioned in item (a) of trade/business ;
column (4);
(b) all cases of persons referred to
(c) persons being companies registered in item (b) of column (5) having
under the Companies Act, 2013 or total income of Rs. 10 lakh and
under the Companies Act, 1956 and above & in item (c) having total
having its registered office or principal
income of Rs. 15 lakh and above
place of business in the area mentionedwhose principal source of income
in item (a) of column (4); is from legal, medical, engineering
or architectural profession or the
(d) persons being individuals referred profession of accountancy or
to in item (e) of column (6); technical consultancy or interior
decoration or any other profession
notified u/s 44AA (1) of the
Income-tax Act, 1961;

(c) all cases of persons referred to

in item (b) of column (5) having
total income of Rs. 10 lakh and
above & in item (c) having total
income of Rs. 15 lakh and above
whose principal source of income
is from execution of civil
/electrical/ mechanical
contracts/sub contracts labour
contractors, service contractors
and manpower suppliers;

(d) all cases of persons referred to

in item (b) of column (5) having
total income of Rs. 10 lakh and
above & in item (c) having total
income of Rs. 15 lakh and above
whose principal source of income
is from hospitality services, hotels,
lodges & guest houses, caterers,
 decorators, excise (liquor)
contractor, bars, event managers,
musical groups, florists,
horticulturists, restaurant, banquet
halls, health centers, gyms and
spas;

(e) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5);
(b) Districts of (e) persons other than companies (f) all cases of persons referred to
Koderma and deriving income from sources other in corresponding entries in items
Chatra than income from business or (e), (f) of column (5) having total
profession and residing within the income of Rs. 10 lakh and above
territorial area mentioned in item (b) of and item (g) having total income
column (4); of Rs. 15 lakh and above;

(f) persons being other than companies (g) all cases of individuals being
deriving income from business or managing director or director or
profession and whose principal place of manager or secretary in the
business or profession is within the companies referred to in
territorial area mentioned in item (b) of corresponding entry in item (g) of
column (4); column (5).

(g) persons being companies registered

under the Companies Act, 2013 or
under the Companies Act, 1956 and
having its registered office or principal
place of business in the area mentioned
 in item (b) of column (4);

(h) persons being individuals referred

to in item (g) of column (6).
Addl./Jt. ITO, Ward- Hazaribagh In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 1(1), Jharkhand: deriving income from sources other in corresponding entries in items
of Income- Hazaribagh District of than income from business or (a) & (b) of column (5) having
tax, Range-1, Hazaribagh, profession and residing within the total income below Rs. 10 lakh
Hazaribagh territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh and whose
first name begin with the alphabet
(b) persons being other than companies A , C & D and whose jurisdiction
deriving income from business or are not specifically assigned to any
profession and whose principal place of other Range/Circle/Ward as
business or profession is within the special trade/business ;
territorial area mentioned in column
(4); (b) all cases of persons referred to
in item (b) of column (5) having
(c) persons being companies registered total income below Rs. 10 lakh &
under the Companies Act, 2013 or in item (c) having total income
under the Companies Act, 1956 and below Rs. 15 lakh whose
having its registered office or principal principal source of income is from
place of business in the area mentioned legal, medical, engineering or
in column (4); architectural profession or the
profession of accountancy or
(d) persons being individuals referred technical consultancy or interior
to in item (c) of column (6). decoration or any other profession
notified u/s 44AA (1) of the
Income-tax Act, 1961;

(c) all cases of individuals being

managing director or director or
 manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).
Addl./Jt. ITO, Ward- Hazaribagh In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 1(2), Jharkhand: deriving income from sources other in corresponding entries in items
of Income- Hazaribagh District of than income from business or (a) & (b) of column (5) having
tax, Range-1, Hazaribagh, profession and residing within the total income below Rs. 10 lakh
Hazaribagh territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh and whose
first name begin with the alphabet
(b) persons being other than companies from B, E, F, G & H and whose
deriving income from business or jurisdiction are not specifically
profession and whose principal place of assigned to any other
business or profession is within the Range/Circle/Ward as special
territorial area mentioned in column trade/business ;
(4);
(b) all cases of persons referred to
(c) persons being companies registered in item (b) of column (5) having
under the Companies Act, 2013 or total income below Rs. 10 lakh &
under the Companies Act, 1956 and in item (c) having total income
having its registered office or principal below Rs. 15 lakh whose
place of business in the area mentioned principal source of income is from
in column (4); execution of civil /electrical/
mechanical contracts/sub contracts
(d) persons being individuals referred labour contractors, service
to in item (c) of column (6). contractors and manpower
suppliers;

(c) all cases of individuals being

managing director or director or
manager or secretary in the
 companies referred to in
corresponding entry in item (c) of
column (5).
Addl./Jt. ITO, Ward- Hazaribagh In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 1(3), Jharkhand: deriving income from sources other in corresponding entries in items
of Income- Hazaribagh District of than income from business or (a) & (b) of column (5) having
tax, Range-1, Hazaribagh, profession and residing within the total income below Rs. 10 lakh
Hazaribagh territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh and whose
first name begin with the alphabet
(b) persons being other than companies from I, J, K , L & M and whose
deriving income from business or jurisdiction are not specifically
profession and whose principal place of assigned to any other
business or profession is within the Range/Circle/Ward as special
territorial area mentioned in column trade/business ;
(4);
(b) all cases of persons referred to
(c) persons being companies registered in item (b) of column (5) having
under the Companies Act, 2013 or total income below Rs. 10 lakh &
under the Companies Act, 1956 and in item (c) having total income
having its registered office or principal
below Rs. 15 lakh whose
place of business in the area mentionedprincipal source of income is from
in column (4); hospitality services, hotels, lodges
& guest houses, caterers,
(d) persons being individuals referred decorators, excise (liquor)
to in item (c) of column (6). contractor, bars, event managers,
musical groups, florists,
horticulturists, restaurant, banquet
halls, health centers, gyms and
spas;

(c) all cases of individuals being

 managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).
Addl./Jt. ITO, Ward- Hazaribagh In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 1(4), Chatra Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-1, Chatra profession and residing within the total income below Rs. 10 lakh
Hazaribagh territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh;

(b) persons being other than companies (b) all cases of individuals being
deriving income from business or managing director or director or
profession and whose principal place of manager or secretary in the
business or profession is within the companies referred to in
territorial area mentioned in column corresponding entry in item (c) of
(4); column (5).

(c) persons being companies registered

under the Companies Act, 2013 or
under the Companies Act, 1956 and
having its registered office or principal
place of business in the area mentioned
in column (4);

(d) persons being individuals referred

to in item (b) of column (6).
Addl./Jt. ITO, Ward- Koderma In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 1(5), Koderma Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-1, Koderma, profession and residing within the total income below Rs. 10 lakh
Hazaribagh territorial area mentioned in column and item (c) having total income
(4); below Rs. 15 lakh;

(b) persons being other than companies (b) all cases of individuals being
deriving income from business or managing director or director or
profession and whose principal place of manager or secretary in the
business or profession is within the companies referred to in
territorial area mentioned in column corresponding entry in item (c) of
(4); column (5).

(c) persons being companies registered

under the Companies Act, 2013 or
under the Companies Act, 1956 and
having its registered office or principal
place of business in the area mentioned
in column (4);

(d) persons being individuals referred

to in item (b) of column (6).
Addl./Jt. DCIT/ACIT, Hazaribagh In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner Circle-2, Jharkhand: deriving income from sources other in corresponding entries in items
of Income- Hazaribagh (a) District of than income from business or (a) & (b) of column (5) having
tax, Range-2, Hazaribagh, profession and residing within the total income of Rs. 10 lakh and
Hazaribagh territorial area mentioned in item (a) of above and item (c) having total
column (4); income of Rs. 15 lakh and above
and whose first name begin with
(b) persons being other than companies the alphabet from N to Z and
deriving income from business or whose jurisdiction are not
profession and whose principal place of specifically assigned to any other
business or profession is within the Range/Circle/Ward as special
territorial area mentioned in item (a) of trade/business ;
column (4);
 (b) all cases of persons referred to
(c) persons being companies registered in item (b) of column (5) having
under the Companies Act, 2013 or total income of Rs. 10 lakh and
under the Companies Act, 1956 and above & in item (c) having total
having its registered office or principal income of Rs. 15 lakh and above
place of business in the area mentioned whose principal source of income
in item (a) of column (4); is from business of general
commission agents, share brokers
(d) persons being individuals referred to & sub brokers, advertisement
in item (d) of column (6); agencies & courier agencies;

(c) all cases of persons referred to

in item (b) of column (5) having
total income of Rs. 10 lakh and
above & in item (c) having total
income of Rs. 15 lakh and above
whose principal source of income
is from business of commercial
educational institute/computer
training/ coaching institutes;

(d) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5);
(b) District of (e) Persons other than companies (e) all cases of persons referred to
Ramgarh deriving income from sources other in corresponding entries in items
than income from business or (e), (f) of column (5) having total
profession and residing within the income of Rs. 10 lakh and above
territorial area mentioned in item (b) of and item (g) having total income
 column (4); of Rs. 15 lakh and above;

(f) persons being other than companies (f) all cases of individuals being
deriving income from business or managing director or director or
profession and whose principal place of manager or secretary in the
business or profession is within the companies referred to in
territorial area mentioned in item (b) of corresponding entry in item (g) of
column (4); column (5).

(g) persons being companies registered

under the Companies Act, 2013 or
under the Companies Act, 1956 and
having its registered office or principal
place of business in the area mentioned
in item (b) of column (4);

(h) persons being individuals referred to

in item (f) of column (6).
Addl./Jt. ITO, Ward-2 Hazaribagh In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner (1), Jharkhand: deriving income from sources other in corresponding entries in items
of Income- Hazaribagh District of than income from business or (a) & (b) of column (5) having
tax, Range-2, Hazaribagh, profession and residing within the total income below Rs. 10 lakh
Hazaribagh territorial area mentioned in column (4); and item (c) having total income
below Rs. 15 lakh and whose
(b) persons being other than companies first name begin with the alphabet
deriving income from business or from N to R and whose
profession and whose principal place of jurisdiction are not specifically
business or profession is within the assigned to any other
territorial area mentioned in column (4); Range/Circle/Ward as special
trade/business;
(c) persons being companies registered
under the Companies Act, 2013 or (b) all cases of persons referred to
 under the Companies Act, 1956 and in item (b) of column (5) having
having its registered office or principal total income below Rs. 10 lakh &
place of business in the area mentioned in item (c) having total income
in column (4); below Rs. 15 lakh whose
principal source of income is from
(d) persons being individuals referred to business of general commission
in item (c) of column (6). agents, share brokers & sub
brokers, advertisement agencies &
courier agencies;

(c) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).

Addl./Jt. ITO, Ward- 2 Hazaribagh In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner (2), Jharkhand: deriving income from sources other in corresponding entries in items
of Income- Hazaribagh District of than income from business or (a) & (b) of column (5) having
tax, Range-2, Hazaribagh, profession and residing within the total income below Rs. 10 lakh
Hazaribagh territorial area mentioned in column (4); and item (c) having total income
below Rs. 15 lakh and whose
(b) persons being other than companies first name begin with the alphabet
deriving income from business or from S to Z and whose
profession and whose principal place of jurisdiction are not specifically
business or profession is within the assigned to any other
territorial area mentioned in column (4); Range/Circle/Ward as special
trade/business;
(c) persons being companies registered
under the Companies Act, 2013 or (b) all cases of persons referred to
under the Companies Act, 1956 and in item (b) of column (5) having
 having its registered office or principal total income below Rs. 10 lakh &
place of business in the area mentioned in item (c) having total income
in column (4); below Rs. 15 lakh whose
principal source of income is from
(d) persons being individuals referred to business of commercial
in item (c) of column (6). educational institute/ computer
training/ coaching institutes;

(c) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).
Addl./Jt. ITO, Ward- Ramgarh In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 2(3), Ramgarh Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-2, Ramgarh profession and residing within the total income below Rs. 10 lakh
Hazaribagh territorial area mentioned in column (4); and in item (c) having total
income below Rs. 15 lakh and
(b) persons being other than companies whose first name begin with the
deriving income from business or alphabet from A to K and whose
profession and whose principal place of jurisdiction are not specifically
business or profession is within the assigned to any other Ward as
territorial area mentioned in column (4); special trade/business;

(c) persons being companies registered (b) all cases of persons referred to
under the Companies Act, 2013 or in item (b) of column (5) having
under the Companies Act, 1956 and total income below Rs. 10 lakh &
having its registered office or principal in item (c) having total income
place of business in the area mentioned below Rs. 15 lakh whose
in column (4); principal source of income is from
 the business of plying of taxis,
(d) persons being individuals referred to lorries, trucks, buses, minibuses
in item (c) of column (6). and other commercial road
transport vehicles, travel agents,
tour operators, two wheeler and
automobile agencies, spare part
dealers, workshops or service
centers of automobiles and other
transport vehicles and their body
makers;

(c) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).
Addl./Jt. ITO, Ward- Ramgarh In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 2(4), Ramgarh Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-2, Ramgarh profession and residing within the total income below Rs. 10 lakh
Hazaribagh territorial area mentioned in column (4); and in item (c) having total
income below Rs. 15 lakh and
(b) persons being other than companies whose first name begin with the
deriving income from business or alphabet from L to R and whose
profession and whose principal place of jurisdiction are not specifically
business or profession is within the assigned to any other Ward as
territorial area mentioned in column (4); special trade/business;

(c) persons being companies registered (b) all cases of persons referred to
under the Companies Act, 2013 or in item (b) of column (5) having
under the Companies Act, 1956 and total income below Rs. 10 lakh &
 having its registered office or principal in item (c) having total income
place of business in the area mentioned below Rs. 15 lakh whose
in column (4); principal source of income is from
the business of iron/sponge iron
(d) persons being individuals referred to industries and coal washeries;
in item (c) of column (6).
(c) all cases of individuals being
managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).
Addl./Jt. ITO, Ward- Ramgarh In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 2(5), Ramgarh Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-2, Ramgarh profession and residing within the total income below Rs. 10 lakh
Hazaribagh territorial area mentioned in column (4); and item (c) having total income
below Rs. 15 lakh and whose
(b) persons being other than companies first name begin with the alphabet
deriving income from business or from S to Z and whose
profession and whose principal place of jurisdiction are not specifically
business or profession is within the assigned to any other Range as
territorial area mentioned in column (4); special trade/business ;

(c) persons being companies registered (b) all cases of persons referred to
under the Companies Act, 2013 or in item (b) of column (5) having
under the Companies Act, 1956 and total income below Rs. 10 lakh &
having its registered office or principal in item (c) having total income
place of business in the area mentioned below Rs. 15 lakh whose
in column (4); principal source of income is from
mining sector including mining
(d) persons being individuals referred to contractors/sub contractors/ labour
 in item (c) of column (6). contractors, mine operators, mine
owners, crushers, sand mining
contractors, brick klin business
and forest contractors;

(c) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).
Addl./Jt. DCIT/ACIT, Bokaro In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner Circle-3, Jharkhand: deriving income from sources other in corresponding entries in items
of Income- Bokaro District of than income from business or (a) & (b) of column (5) having
tax, Range-3, Bokaro profession and residing within the total income of Rs. 10 lakh and
Bokaro territorial area mentioned in column (4); above and in item (c) having total
income of Rs. 15 lakh and
(b) persons being other than companies above;
deriving income from business or
profession and whose principal place of (b) all cases of individuals being
business or profession is within the managing director or director or
territorial area mentioned in column (4); manager or secretary in the
companies referred to in
(c) persons being companies registered corresponding entry in item (c) of
under the Companies Act, 2013 or column (5).
under the Companies Act, 1956 and
having its registered office or principal
place of business in the area mentioned
in column (4);

(d) persons being individuals referred to

in item (b) of column (6).
Addl./Jt. ITO, Ward- Bokaro In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 3(1), Bokaro Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-3, Bokaro profession and residing within the total income below Rs. 10 lakh
Bokaro territorial area mentioned in column (4); and in item (c) having total
income below Rs. 15 lakh and
(b) persons being other than companies whose first name begin with the
deriving income from business or alphabet from A to D and whose
profession and whose principal place of jurisdiction are not specifically
business or profession is within the assigned to any other Ward as
territorial area mentioned in column (4); special trade/business ;

(c) persons being companies registered (b) all cases of persons referred to
under the Companies Act, 2013 or in item (b) of column (5) having
under the Companies Act, 1956 and total income below Rs. 10 lakh &
having its registered office or principal in item (c) having total income
place of business in the area mentioned below Rs. 15 lakh whose principal
in column (4); source of income is from legal,
medical, engineering or
(d) persons being individuals referred to architectural profession or the
in item (c) of column (6). profession of accountancy or
technical consultancy or interior
decoration or any other profession
notified u/s 44AA (1) of the
Income-tax Act, 1961;

(c) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).
Addl./Jt. ITO, Ward- Bokaro In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 3(2), Bokaro Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-3, Bokaro profession and residing within the total income below Rs. 10 lakh
Bokaro territorial area mentioned in column (4); and in item (c) having total
income below Rs. 15 lakh and
(b) persons being other than companies whose first name begin with the
deriving income from business or alphabet from N to R and whose
profession and whose principal place of jurisdiction are not specifically
business or profession is within the assigned to any other Ward as
territorial area mentioned in column (4); special trade/business ;

(c) persons being companies registered b) all cases of persons referred to

under the Companies Act, 2013 or in item (b) of column (5) having
under the Companies Act, 1956 and total income below Rs. 10 lakh &
having its registered office or principal in item (c) having total income
place of business in the area mentioned below Rs. 15 lakh whose principal
in column (4); source of income is from
hospitality services, hotels, lodges
(d) persons being individuals referred to & guest houses, caterers,
in item (c) of column (6). decorators, excise (liquor)
contractor, bars, event managers,
musical groups, florists,
horticulturists, restaurant, banquet
halls, health centers, gyms and
spas;

(c) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
 column (5).
Addl./Jt. ITO, Ward- Bokaro In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 3(3), Bokaro Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-3, Bokaro profession and residing within the total income below Rs. 10 lakh
Bokaro territorial area mentioned in column (4); and item (c) having total income
below Rs. 15 lakh and whose first
(b) persons being other than companies name begin with the alphabet from
deriving income from business or F to M and whose jurisdiction are
profession and whose principal place of not specifically assigned to any
business or profession is within the other Ward as special
territorial area mentioned in column (4); trade/business ;

(c) persons being companies registered (b) all cases of persons referred to
under the Companies Act, 2013 or in item (b) of column (5) having
under the Companies Act, 1956 and total income below Rs. 10 lakh &
having its registered office or principal in item (c) having total income
place of business in the area mentioned below Rs. 15 lakh whose principal
in column (4); source of income is from business
of commercial educational
(d) persons being individuals referred to institute/computer training/
in item (c) of column (6). coaching institutes;

(c) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).
Addl./Jt. ITO, Ward- Bokaro In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 3(4), Bokaro Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-3, Bokaro profession and residing within the total income below Rs. 10 lakh
Bokaro territorial area mentioned in column (4); and in item (c) having total
income below Rs. 15 lakh and
(b) persons being other than companies whose first name begin with the
deriving income from business or alphabet from S and whose
profession and whose principal place of jurisdiction are not specifically
business or profession is within the assigned to any other Ward as
territorial area mentioned in column (4); special trade/business ;

(c) persons being companies registered b) all cases of persons referred to

under the Companies Act, 2013 or in item (b) of column (5) having
under the Companies Act, 1956 and total income below Rs. 10 lakh &
having its registered office or principal in item (c) having total income
place of business in the area mentioned below Rs. 15 lakh whose principal
in column (4); source of income is from business
of general commission agents,
(d) persons being individuals referred to share brokers & sub brokers,
in item (c) of column (6). advertisement agencies & courier
agencies;

(c) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).
Addl./Jt. ITO, Ward- Bokaro In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 3(5), Bokaro Jharkhand: deriving income from sources other in corresponding entries in items
of Income- District of than income from business or (a) & (b) of column (5) having
tax, Range-3, Bokaro profession and residing within the total income below Rs. 10 lakh
Bokaro territorial area mentioned in column (4); and in item (c) having total
income below Rs. 15 lakh and
 (b) persons being other than companies whose first name begin with the
deriving income from business or alphabet T to Z and whose
profession and whose principal place of jurisdiction are not specifically
business or profession is within the assigned to any other Ward as
territorial area mentioned in column (4); special trade/business;

(c) persons being companies registered (b) all cases of persons referred to
under the Companies Act, 2013 or in item (b) of column (5) having
under the Companies Act, 1956 and total income below Rs. 10 lakh &
having its registered office or principal in item (c) having total income
place of business in the area mentioned below Rs. 15 lakh whose principal
in column (4); source of income is from execution
of civil /electrical/ mechanical
(d) persons being individuals referred to contracts/sub contracts labour
in item (c) of column (6). contractors, service contractors
and manpower suppliers;

(c) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5 ).

JURIDSICTION DETAILS

Principal Chief Commissioner of income-tax (Bihar & Jharkhand), Patna

CCIT Charge Chief Commissioner of Income-tax, Ranchi

Pr. CIT Charge Pr. Commissioner of Income-tax, Jamshedpur
City Jamshedpur

Range Ward/Circle Headquarter AO Wise (Jurisdiction)

(Designation (Designation
of Add/Jt. of
CIT & his ITO/Ac/DC
Office & his Office Territorial Persons or classes of persons Cases or classes of cases
Address & Address & Area
Landline Landline
Number Number
1 2 3 4 5 6
Addl./Jt. DCIT/ACIT, Jamshedpur In the state of (a) Persons other than companies (a) All cases of persons referred
Commissioner Circle-1, Jharkhand: deriving income from sources other to in corresponding entries in
of Income- Jamshedpur (a) Districts of than income from business or items (a) & (b) of column (5)
tax, Range-1, East profession and residing within the having total income of Rs. 10 lakh
Jamshedpur Singhbhum & territorial area mentioned in column and above and item (c) having
saraikela- (4); total income of Rs. 15 lakh and
Kharsawan above and whose first name
(b) persons being other than companies begin with the alphabet from A to
deriving income from business or I and whose jurisdiction are not
profession and whose principal place of specifically assigned to any other
business or profession is within the Range/Circle/Ward as special
territorial area mentioned in column trade/business;
(4);
(b) all cases of persons referred to
(c) persons being companies registered in item (b) of column (5) having
under the Companies Act, 2013 or total income of Rs. 10 lakh and
under the Companies Act, 1956 and above & in item (c) having total
having its registered office or principal income of Rs. 15 lakh and above
place of business in the area mentioned whose principal source of income
in column (4); is from execution of civil
/electrical/ mechanical
(d) persons being individuals referred contracts/sub contract, labour
to in item (f) of column (6). contracts, service contractors and
manpower suppliers;

(c) all cases of persons referred to

in item (b) of column (5) having
total income of Rs. 10 lakh and
above & in item (c) having total
income of Rs. 15 lakh and above
whose principal source of income
is from real estate including
builders, estate agents, property
developers, real estate brokers and
building material suppliers like
suppliers of stone chips, sand,
iron, brick, cement, marbles, tiles,
timber, plywood, bathroom &
kitchen fittings;

(d) all cases of persons referred to

in item (b) of column (5) having
total income of Rs. 10 lakh and
above & in item (c) having total
income of Rs. 15 lakh and above
whose principal source of income
is from hospitality services, hotels,
lodges & guest houses, caterers,
decorators, excise (liquor)
contractor, bars, event managers,
musical groups, florists,
horticulturists, restaurant, banquet
halls, health centers, gyms and
spas;

(e) all cases of persons referred to

in item (b) of column (5) having
total income of Rs. 10 lakh and
above & in item (c) having total
income of Rs. 15 lakh and above
whose principal source of income
is from the business of plying of
taxis, lorries, trucks, buses,
minibuses and other commercial
road transport vehicles, travel
agents, tour operators, two wheeler
and automobile agencies, spare
part dealers, workshops or service
centers of automobiles and other
transport vehicles and their body
makers;

(f) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5);

(g) All cases of persons referred to

in item (a) of column (5) whose
principal source of income is from
salary from TISCO having total
income of Rs. 10 lakh and above.
Addl./Jt. ITO, Ward- Jamshedpur In the state of (a) Persons other than companies (a) All cases of persons referred
Commissioner 1(1), Jharkhand: deriving income from sources other to in corresponding entries in
of Income- Jamshedpur Districts of than income from business or items (a) & (b) of column (5)
tax, Range-1, East profession and residing within the having total income below Rs. 10
Jamshedpur Singhbhum & territorial area mentioned in column lakh and item (c) having total
saraikela- (4); income below Rs. 15 lakh and
Kharsawan whose first name begin with the
(b) persons being other than companies alphabet A and whose jurisdiction
deriving income from business or are not specifically assigned to any
profession and whose principal place of other Range/Circle/Ward as
business or profession is within the special trade/business ;
territorial area mentioned in column
(4); (b) all cases of persons referred to
in item (b) of column (5) having
(c) persons being companies registered total income below Rs. 10 lakh &
under the Companies Act, 2013 or in item (c) having total income
under the Companies Act, 1956 and below Rs. 15 lakh whose principal
having its registered office or principal source of income is from
place of business in the area mentioned hospitality services, hotels, lodges
in column (4); & guest houses, caterers,
decorators, excise (liquor)
(d) persons being individuals referred contractor, bars, event managers,
to in item (c) of column (6). musical groups, florists,
horticulturists, restaurant, banquet
halls, health centers, gyms and
spas;

(c) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
 column (5);

(d) all cases of persons referred to

in item (a) of column (5) whose
principal source of income is from
salary from TISCO having total
income below Rs. 10 lakh and
whose first name begin with the
alphabet from A to E

Addl./Jt. ITO, Ward- Jamshedpur In the state of (a) Persons other than companies (a) All cases of persons referred
Commissioner 1(2), Jharkhand: deriving income from sources other to in corresponding entries in
of Income- Jamshedpur Districts of than income from business or items (a) & (b) of column (5)
tax, Range-1, East profession and residing within the having total income below Rs. 10
Jamshedpur Singhbhum & territorial area mentioned in column lakh and item (c) having total
saraikela- (4); income below Rs. 15 lakh and
Kharsawan above and whose first name
(b) persons being other than companies begin with the alphabet D & I and
deriving income from business or whose jurisdiction are not
profession and whose principal place of specifically assigned to any other
business or profession is within the Range/Circle/Ward as special
territorial area mentioned in column trade/business ;
(4);
(b) all cases of persons referred to
(c) persons being companies registered in item (b) of column (5) having
under the Companies Act, 2013 or total income below Rs. 10 lakh &
under the Companies Act, 1956 and in item (c) having total income
having its registered office or principal
below Rs. 15 lakh whose principal
place of business in the area mentionedsource of income is from the
in column (4); business of plying of taxis, lorries,
trucks, buses, minibuses and other
(d) persons being individuals referred commercial road transport
 to in item (c) of column (6). vehicles, travel agents, tour
operators, two wheeler and
automobile agencies, spare part
dealers, workshops or service
centers of automobiles and other
transport vehicles and their body
makers;

(c) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5);

(d) All cases of persons referred to

in item (a) of column (5) whose
principal source of income is from
salary from TISCO having total
income below Rs. 10 lakh and
whose first name begin with the
alphabet from F to J

Addl./Jt. ITO, Ward- Jamshedpur In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner 1(3), Jharkhand: deriving income from sources other in corresponding entries in items
of Income- Jamshedpur Districts of than income from business or (a) & (b) of column (5) having
tax, Range-1, East profession and residing within the total income below Rs. 10 lakh
Jamshedpur Singhbhum & territorial area mentioned in column and item (c) having total income
saraikela- (4); below Rs. 15 lakh and above and
Kharsawan whose first name begin with the
(b) persons being other than companies alphabet B and whose jurisdiction
 deriving income from business or are not specifically assigned to any
profession and whose principal place of other Range/Circle/Ward as
business or profession is within the special trade/business ;
territorial area mentioned in column
(4); (b) all cases of individuals being
managing director or director or
(c) persons being companies registered manager or secretary in the
under the Companies Act, 2013 or companies referred to in
under the Companies Act, 1956 and corresponding entry in item (c) of
having its registered office or principal column (5);
place of business in the area mentioned
in column (4); (c) all cases of persons referred to
in item (a) of column (5) whose
(d) persons being individuals referred principal source of income is from
to in item (b) of column (6). salary from TISCO having total
income below Rs. 10 lakh and
whose first name begin with the
alphabet from K to Q

Addl./Jt. ITO, Ward- Jamshedpur In the state of (a) Persons other than companies (a) All cases of persons referred
Commissioner 1(4), Jharkhand: deriving income from sources other to in corresponding entries in
of Income- Jamshedpur Districts of than income from business or items (a) & (b) of column (5)
tax, Range-1, East profession and residing within the having total income below Rs. 10
Jamshedpur Singhbhum & territorial area mentioned in column lakh and item (c) having total
saraikela- (4); income below Rs. 15 lakh and
Kharsawan above and whose first name
(b) persons being other than companies begin with the alphabet C, E & G
deriving income from business or and whose jurisdiction are not
profession and whose principal place of specifically assigned to any other
business or profession is within the Range/Circle/Ward as special
territorial area mentioned in column trade/business ;
(4);
 (b) all cases of persons referred to
(c) persons being companies registered in item (b) of column (5) having
under the Companies Act, 2013 or total income below Rs. 10 lakh &
under the Companies Act, 1956 and in item (c) having total income
having its registered office or principal below Rs. 15 lakh whose principal
place of business in the area mentioned source of income is from real
in column (4); estate including builders, estate
agents, property developers, real
(d) persons being individuals referred estate brokers and building
to in item (c) of column (6). material suppliers like suppliers of
stone chips, sand, iron, brick,
cement, marbles, tiles, timber,
plywood, bathroom & kitchen
fittings;

(c) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).

(d) All cases of persons referred to

in item (a) of column (5) whose
principal source of income is from
salary from TISCO having total
income below Rs. 10 lakh and
whose first name begin with the
alphabet R & S

Addl./Jt. ITO, Ward- Jamshedpur In the state of (a) Persons other than companies (a) All cases of persons referred
Commissioner 1(5), Jharkhand: deriving income from sources other to in corresponding entries in
of Income- Jamshedpur Districts of than income from business or items (a) & (b) of column (5)
tax, Range-1, East profession and residing within the having total income below Rs. 10
Jamshedpur Singhbhum & territorial area mentioned in column lakh and item (c) having total
saraikela- (4); income below Rs. 15 lakh and
Kharsawan above and whose first name
(b) persons being other than companies begin with the alphabet H & F
deriving income from business or and whose jurisdiction are not
profession and whose principal place of specifically assigned to any other
business or profession is within the Range/Circle/Ward as special
territorial area mentioned in column trade/business ;
(4);
(b) all cases of persons referred to
(c) persons being companies registered in item (b) of column (5) having
under the Companies Act, 2013 or total income below Rs. 10 lakh &
under the Companies Act, 1956 and in item (c) having total income
having its registered office or principal below Rs. 15 lakh whose principal
place of business in the area mentioned source of income is from
in column (4); execution of civil /electrical/
mechanical contracts/sub
(d) persons being individuals referred contracts, labour contracts, service
to in item (c) of column (6). contractors and manpower
suppliers;

(c) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5);

(c) All cases of persons referred to

in item (a) of column (5) whose
 principal source of income is from
salary from TISCO having total
income below Rs. 10 lakh and
whose first name begin with the
alphabet from T to Z

Addl./Jt. DCIT/ACIT, Jamshedpur In the state of (a) Persons other than companies (a) All cases of persons referred
Commissioner Circle-2, Jharkhand: deriving income from sources other to in corresponding entries in
of Income- Jamshedpur Districts of than income from business or items (a) & (b) of column (5)
tax, Range-2, East profession and residing within the having total income of Rs. 10 lakh
Jamshedpur Singhbhum & territorial area mentioned in column and above and item (c) having
saraikela- (4); total income of Rs. 15 lakh and
Kharsawan above and whose first name
(b) persons being other than companies begin with the alphabet from J to
deriving income from business or R and whose jurisdiction are not
profession and whose principal place of specifically assigned to any other
business or profession is within the Range/Circle/Ward as special
territorial area mentioned in column trade/business ;
(4);
(b) all cases of persons referred to
(c) persons being companies registered in item (b) of column (5) having
under the Companies Act, 2013 or total income of Rs. 10 lakh and
under the Companies Act, 1956 and above & in item (c) having total
having its registered office or principal income of Rs. 15 lakh and above
place of business in the area mentioned whose principal source of income
in column (4); is from business of commercial
educational institute/ computer
(d) persons being individuals referred training/ coaching institutes;
to in item (f) of column (6).
(c) all cases of persons referred to
in item (b) of column (5) having
total income of Rs. 10 lakh and
above & in item (c) having total
income of Rs. 15 lakh and above
whose principal source of income
is from business of general
commission agents, share brokers
& sub brokers, advertisement
agencies & courier agencies,.

(d) all cases of persons referred to

in item (b) of column (5) having
total income of Rs. 10 lakh and
above & in item (c) having total
income of Rs. 15 lakh and above
whose principal source of income
is from the business of jewellery
trading/ manufacturing/ repairing;

(e) all cases of persons referred to

in item (b) of column (5) having
total income of Rs. 10 lakh and
above & in item (c) having total
income of Rs. 15 lakh and above
having principal source of income
from the business of nursing
home, hospitals, diagnostic
centres, manufacturing/
distribution/ sale of medicines
including veterinary medicines,
medical equipments and optical
appliances;
 (f) all cases of individuals being
managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).

(g) All cases of persons referred to

in item (a) of column (5) whose
principal source of income is
salary from TELCO having total
income of Rs. 10 lakh and above

Addl./Jt. ITO, Ward- Jamshedpur In the state of (a) Persons other than companies (a) All cases of persons referred
Commissioner 2(1), Jharkhand: deriving income from sources other to in corresponding entries in
of Income- Jamshedpur Districts of than income from business or items (a) & (b) of column (5)
tax, Range-2, East profession and residing within the having total income below Rs. 10
Jamshedpur Singhbhum & territorial area mentioned in column lakh and in item (c) having total
saraikela- (4); income below Rs. 15 lakh and
Kharsawan whose first name begin with the
(b) persons being other than companies alphabet O & P and whose
deriving income from business or jurisdiction are not specifically
profession and whose principal place of assigned to any other
business or profession is within the Range/Circle/Ward as special
territorial area mentioned in column trade/business ;
(4);
(b) all cases of persons referred to
(c) persons being companies registered in item (b) of column (5) having
under the Companies Act, 2013 or total income below Rs. 10 lakh &
under the Companies Act, 1956 and in item (c) having total income
having its registered office or principal below Rs. 15 lakh whose
 place of business in the area mentioned principal source of income is from
in column (4); business of commercial
educational institute/computer
(d) persons being individuals referred training/ coaching institutes;
to in item (c) of column (6).
(c) all cases of individuals being
managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5);

(d) All cases of persons referred to

in item (a) of column (5) whose
principal source of income is
salary from TELCO having total
income below Rs. 10 lakh and
whose first name begin with the
alphabet from A to E

Addl./Jt. ITO, Ward- Jamshedpur In the state of (a) Persons other than companies (a) All cases of persons referred
Commissioner 2(2), Jharkhand: deriving income from sources other to in corresponding entries in
of Income- Jamshedpur Districts of than income from business or items (a) & (b) of column (5)
tax, Range-2, East profession and residing within the having total income below Rs. 10
Jamshedpur Singhbhum & territorial area mentioned in column lakh and in item (c) having total
saraikela- (4); income below Rs. 15 lakh and
Kharsawan whose first name begin with the
(b) persons being other than companies alphabet J, K & L and whose
deriving income from business or jurisdiction are not specifically
profession and whose principal place of assigned to any other
business or profession is within the Range/Circle/Ward as special
 territorial area mentioned in column trade/business ;
(4);
(b) all cases of persons referred to
(c) persons being companies registered in item (b) of column (5) having
under the Companies Act, 2013 or total income below Rs. 10 lakh &
under the Companies Act, 1956 and in item (c) having total income
having its registered office or principal below Rs. 15 lakh whose
place of business in the area mentioned principal source of income is from
in column (4); the business of jewellery trading/
manufacturing/repairing;
(d) persons being individuals referred
to in item (c) of column (6). (c) all cases of individuals being
managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5);

(d) All cases of persons referred to

in item (a) of column (5) whose
principal source of income is
salary from TELCO having total
income below Rs. 10 lakh and
whose first name begin with the
alphabet from F to J

Addl./Jt. ITO, Ward- Jamshedpur In the state of (a) Persons other than companies (a) All cases of persons referred
Commissioner 2(3), Jharkhand: deriving income from sources other to in corresponding entries in
of Income- Jamshedpur Districts of than income from business or items (a) & (b) of column (5)
tax, Range-2, East profession and residing within the having total income below Rs. 10
Jamshedpur Singhbhum & territorial area mentioned in column lakh and in item (c) having total
saraikela- (4); income below Rs. 15 lakh and
Kharsawan whose first name begin with the
(b) persons being other than companies alphabet M and whose jurisdiction
deriving income from business or are not specifically assigned to any
profession and whose principal place of other Range/Circle/Ward as
business or profession is within the special trade/business ;
territorial area mentioned in column
(4); (b) all cases of persons referred to
in item (b) of column (5) having
(c) persons being companies registered total income below Rs. 10 lakh &
under the Companies Act, 2013 or in item (c) having total income
under the Companies Act, 1956 and below Rs. 15 lakh having
having its registered office or principal principal source of income from
place of business in the area mentioned the business of nursing home,
in column (4); hospitals, diagnostic centres,
manufacturing/ distribution/ sale
(d) persons being individuals referred of medicines including veterinary
to in item (c) of column (6). medicines, medical equipments
and optical appliances;

(c) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5);

(d) All cases of persons referred to

in item (a) of column (5) whose
principal source of income is
salary from TELCO having total
income below Rs. 10 lakh and
 whose first name begin with the
alphabet from K to Q.

Addl./Jt. ITO, Ward- Jamshedpur In the state of (a) Persons other than companies (a) All cases of persons referred
Commissioner 2(4), Jharkhand: deriving income from sources other to in corresponding entries in
of Income- Jamshedpur Districts of than income from business or items (a) & (b) of column (5)
tax, Range-2, East profession and residing within the having total income below Rs. 10
Jamshedpur Singhbhum & territorial area mentioned in column lakh and in item (c) having total
saraikela- (4); income below Rs. 15 lakh and
Kharsawan whose first name begin with the
(b) persons being other than companies alphabet R and whose jurisdiction
deriving income from business or are not specifically assigned to any
profession and whose principal place of other Range/Circle/Ward as
business or profession is within the special trade/business ;
territorial area mentioned in column
(4); (b) all cases of individuals being
managing director or director or
(c) persons being companies registered manager or secretary in the
under the Companies Act, 2013 or companies referred to in
under the Companies Act, 1956 and corresponding entry in item (c) of
having its registered office or principal column (5);
place of business in the area mentioned
in column (4); (c) all cases of persons referred to
in item (a) of column (5) whose
(d) persons being individuals referred principal source of income is
to in item (b) of column (6). salary from TELCO having total
income below Rs. 10 lakh and
whose first name begin with the
alphabet R & S
Addl./Jt. ITO, Ward- Jamshedpur In the state of (a) Persons other than companies (a) All cases of persons referred
Commissioner 2(5), Jharkhand: deriving income from sources other to in corresponding entries in
of Income- Jamshedpur Districts of than income from business or items (a) & (b) of column (5)
tax, Range-2, East profession and residing within the having total income below Rs. 10
Jamshedpur Singhbhum & territorial area mentioned in column lakh and in item (c) having total
saraikela- (4); income below Rs. 15 lakh and
Kharsawan whose first name begin with the
(b) persons being other than companies alphabet N & Q and whose
deriving income from business or jurisdiction are not specifically
profession and whose principal place of assigned to any other
business or profession is within the Range/Circle/Ward as special
territorial area mentioned in item (4); trade/business ;

(c) persons being companies registered (b) all cases of persons referred to
under the Companies Act, 2013 or in item (b) of column (5) having
under the Companies Act, 1956 and total income below Rs. 10 lakh &
having its registered office or principal
in item (c) having total income
place of business in the area mentionedbelow Rs. 15 lakh whose
in column (4); principal source of income is from
business of general commission
(d) persons being individuals referred agents, share brokers & sub
to in item (c) of column (6). brokers, advertisement agencies &
courier agencies;

(c) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5);

(d) All cases of persons referred to

 in item (a) of column (5) whose
principal source of income is
salary from TELCO having total
income below Rs. 10 lakh and
whose first name begin with the
alphabet from T to Z

Addl./Jt. DCIT/ACIT, Jamshedpur In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner Circle-3, Jharkhand: deriving income from sources other in corresponding entries in items
of Income- Jamshedpur (a) Districst of than income from business or (a) & (b) of column (5) having
tax, Range-3, East profession and residing within the total income of Rs. 10 lakh and
Jamshedpur Singhbhum & territorial area mentioned in item (a) of above and item (c) having total
saraikela- column (4); income of Rs. 15 lakh and above
Kharsawan and whose first name begin with
(b) persons being other than companies the alphabet from S to Z and
deriving income from business or whose jurisdiction are not
profession and whose principal place of specifically assigned to any other
business or profession is within the Range/Circle/Ward as special
territorial area mentioned in item (a) of trade/business ;
column (4);
(b) all cases of persons referred to
(c) persons being companies registered in item (b) of column (5) having
under the Companies Act, 2013 or total income of Rs. 10 lakh and
under the Companies Act, 1956 and above & in item (c) having total
having its registered office or principal
income of Rs. 15 lakh and above
place of business in the area mentionedwhose principal source of income
in item (a) of column (4); is from mining sector including
mining contractors/sub
(d) persons being individuals referred contractors/ labour contractors,
to in item (d) of column (6); mine operators, mine owners,
crushers, sand mining contractors,
 brick klin business and forest
contractors;

(c) all cases of persons referred to

in item (b) of column (5) having
total income of Rs. 10 lakh and
above & in item (c) having total
income of Rs. 15 lakh and above
whose principal source of income
is from legal, medical, engineering
or architectural profession or the
profession of accountancy or
technical consultancy or interior
decoration or any other profession
notified u/s 44AA (1) of the
Income-tax Act, 1961;

(d) all cases of individuals being

managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5);
(b) Districts of (e) Persons other than companies (e) All cases of persons referred to
West deriving income from sources other in corresponding entries in items
Singhbhum than income from business or (e), (f) of column (5) having total
profession and residing within the income of Rs. 10 lakh and above
territorial area mentioned in item (b) of and item (g) having total income
column (4); of Rs. 15 lakh and above;

(f) persons being other than companies (f) all cases of individuals being
 deriving income from business or managing director or director or
profession and whose principal place of manager or secretary in the
business or profession is within the companies referred to in
territorial area mentioned in item (b) of corresponding entry in item (g) of
column (4); column (5).

(g) persons being companies registered

under the Companies Act, 2013 or
under the Companies Act, 1956 and
having its registered office or principal
place of business in the area mentioned
in item (b) of column (4);

(h) persons being individuals referred

to in item (f) of column (6).
Addl./Jt. Ward-3(1) Jamshedpur In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner Jamshedpur Jharkhand: deriving income from sources other in corresponding entries in items
of Income- Districst of than income from business or (a) & (b) of column (5) having
tax, Range-3, East profession and residing within the total income below Rs. 10 lakh
Jamshedpur Singhbhum & territorial area mentioned in column and item (c) having total income
saraikela- (4); below Rs. 15 lakh and whose first
Kharsawan name begin with the alphabet S
(b) persons being other than companies and whose jurisdiction are not
deriving income from business or specifically assigned to any other
profession and whose principal place of Range/Circle/Ward as special
business or profession is within the trade/business;
territorial area mentioned in column
(4); (b) all cases of individuals being
managing director or director or
(c) persons being companies registered manager or secretary in the
under the Companies Act, 2013 or companies referred to in
under the Companies Act, 1956 and corresponding entry in item (c) of
 having its registered office or principal column (5).
place of business in the area mentioned
in column (4);

(d) persons being individuals referred

to in item (b) of column (6).
Addl./Jt. Ward-3(2) Jamshedpur In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner Jamshedpur Jharkhand: deriving income from sources other in corresponding entries in items
of Income- Districst of than income from business or (a) & (b) of column (5) having
tax, Range-3, East profession and residing within the total income below Rs. 10 lakh
Jamshedpur Singhbhum & territorial area mentioned in column and item (c) having total income
saraikela- (4); below Rs. 15 lakh and whose first
Kharsawan name begin with the alphabet T
(b) persons being other than companies & U and whose jurisdiction are
deriving income from business or not specifically assigned to any
profession and whose principal place of other Range/Circle/Ward as
business or profession is within the special trade/business ;
territorial area mentioned in column
(4); (b) all cases of persons referred to
in item (b) of column (5) having
(c) persons being companies registered total income below Rs. 10 lakh &
under the Companies Act, 2013 or in item (c) having total income
under the Companies Act, 1956 and below Rs. 15 lakh whose
having its registered office or principal principal source of income is from
place of business in the area mentioned mining sector including mining
in column (4); contractors/sub contractors/ labour
contractors, mine operators, mine
(d) persons being individuals referred owners, crushers, sand mining
to in item (c) of column (6). contractors, brick klin business
and forest contractors;

(c) all cases of individuals being

 managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).
Addl./Jt. Ward-3(3) Jamshedpur In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner Jamshedpur Jharkhand: deriving income from sources other in corresponding entries in items
of Income- Districst of than income from business or (a) & (b) of column (5) having
tax, Range-3, East profession and residing within the total income below Rs. 10 lakh
Jamshedpur Singhbhum & territorial area mentioned in column and item (c) having total income
saraikela- (4); below Rs. 15 lakh and whose first
Kharsawan name begin with the alphabet
(b) persons being other than companies from V to Z and whose
deriving income from business or jurisdiction are not specifically
profession and whose principal place of assigned to any other
business or profession is within the Range/Circle/Ward as special
territorial area mentioned in column trade/business;
(4);
(b) all cases of persons referred to
(c) persons being companies registered in item (b) of column (5) having
under the Companies Act, 2013 or total income below Rs. 10 lakh &
under the Companies Act, 1956 and in item (c) having total income
having its registered office or principal
below Rs. 15 lakh whose principal
place of business in the area mentionedsource of income is from legal,
in column (4); medical, engineering or
architectural profession or the
(d) persons being individuals referred profession of accountancy or
to in item (c) of column (6). technical consultancy or interior
decoration or any other profession
notified u/s 44AA (1) of the
Income-tax Act, 1961;
 (c) all cases of individuals being
managing director or director or
manager or secretary in the
companies referred to in
corresponding entry in item (c) of
column (5).
Addl./Jt. Ward-3(4) Chaibasha In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner Chaibasha Jharkhand: deriving income from sources other in corresponding entries in items
of Income- Sub-division than income from business or (a) & (b) of column (5) having
tax, Range-3, Chaibasha & profession and residing within the total income below Rs. 10 lakh
Jamshedpur Jagnathpur of territorial area mentioned in column and item (c) having total income
district of (4); below Rs. 15 lakh;
West
Singhbhum (b) persons being other than companies (b) all cases of individuals being
deriving income from business or managing director or director or
profession and whose principal place of manager or secretary in the
business or profession is within the companies referred to in
territorial area mentioned in column corresponding entry in item (c) of
(4); column (5).

(c) persons being companies registered

under the Companies Act, 2013 or
under the Companies Act, 1956 and
having its registered office or principal
place of business in the area mentioned
in column (4);

(d) persons being individuals referred

to in item (b) of column (6).
Addl./Jt. Ward-3(5) Chaibasha In the state of (a) Persons other than companies (a) All cases of persons referred to
Commissioner Chaibasha Jharkhand: deriving income from sources other in corresponding entries in items
of Income- Sub-division than income from business or (a) & (b) of column (5) having
tax, Range-3, Chakardharpur profession and residing within the total income below Rs. 15 lakh
Jamshedpur of district of territorial area mentioned in column and item (c) having total income
West (4); below Rs. 20 lakh.;
Singhbhum
(b) persons being other than companies (b) all cases of individuals being
deriving income from business or managing director or director or
profession and whose principal place of manager or secretary in the
business or profession is within the companies referred to in
territorial area mentioned in column corresponding entry in item (c) of
(4); column (5).

(c) persons being companies registered

under the Companies Act, 2013 or
under the Companies Act, 1956 and
having its registered office or principal
place of business in the area mentioned
in column (4);

(d) persons being individuals referred

to in item (b) of column (6).