About Us

BRIEF INTRODUCTION OF TAMIL NADU

1)Tamil Nadu is one of the most urbanized State in India and has been one of India s most progressive states and is amongst the top 3 on several economic indicators. It is the 4th largest contributor to the country s direct tax revenues. The net collection recorded by the region during financial year 2014-15 is Rs.44662 crores, which works out to 6.42% of all India collections.

2) The automobile and automobile ancillary industry is the leading industry in Tamil Nadu. Major automobile manufacturers have manufacturing facilities at Chennai.

3) Electronics manufacturing is a growing industry, with many telecommunications giants having chosen Chennai as the South Asian Manufacturing hub.

4) Tamil Nadu is among the largest software exporters by value in India. It is the leading producer of cement with plants in Tiruchirapallli, Madukkari in Coimbatgore and Reddypalayam near Ariyalur. The Southern region around Salem is rich in minerals and has magnesite and refractory units. It also hosts a major steel plant of the Steel Authority of India. Mettur in Erode also hosts large number of similar industries while Coimbatore is famous for its high precision engineering machinery and instrumentation and the hosiery hub at Tirupur and Karur. Sivakasi, in Viruthunagar district is the largest centre for fireworks production in the country.

5) During the past 10 years, economic growth in Tamil Nadu has been very significant. In line with the economic growth, the direct tax collection in Tamil Nadu has also shown a significant increase from Rs.4590 crores in financial year 2001-02 to Rs.44662 crores in financial year 2014-15.

ABOUT INCOME TAX DEPARTMENT

1) The Principal Chief Commissionerate of Income tax, Tamil Nadu, exercise jurisdiction over the State of Tamil Nadu and Union Territory of Puducherry. There are eight Chief Commissioner of Income Tax and one Director General of Income Tax (Inv.) for the entire region of Tamil Nadu and Puducherry. In the Metropolitan city of Chennai, there is one Principal Chief Commissioner of Income Tax and five Chief Commissioners of Income Tax and a Director General of Income Tax (Inv.). The other three Chief Commissioners of Income Tax are stationed at Coimbatore, Madurai and Tiruchirappalli.

2) The Principal Chief Commissioner of Income tax stationed at Chennai is the Cadre Controlling Authority of the Region. The other Chief Commissioner of Income Tax have distinct territorial jurisdiction. The Director General of Income Tax (Inv.) has jurisdiction over the Investigation wing conducting Search and Seizure operations and the Central Circles which are primarily assigned the job of assessment of search cases.

3) Separate Commissionerates with respect to Exemption, Vigilance, Intelligence and Criminal Investigation, International Taxation and Transfer Pricing are also stationed at Chennai. Except the International Taxation and Transfer Pricing commissionerate all the others are under the administrative control of the respective Directors General of Income Tax with headquarters at New Delhi. The Commissionerate of International Taxation and Transfer Pricing is under the administrative control of Chief Commissioner of Income Tax stationed at Bengaluru. A Regional Training Institute headed by a Director of Income Tax is also located at Chennai under the administrative control of Director General of Income tax (National Academy of Direct Taxes), Nagpur.

4)A Large Tax Payer Unit (LTU) was established in November, 2007 in Chennai to act as a Single Window facilitation centre for large entities paying Corporate tax, Income tax, Central Excise duty and Service tax. This Unit functions under the administrative control of the Chief Commissioner of Central Excise, Chennai. At present 46 corporates are assessed in this unit. The direct tax budget collection achieved by this Unit during the financial year 2014-15 is Rs.6444 crores.

5)Reorganization of jurisdiction of Income tax offices in this region has come into effect from 15.11.2014. prior to reorganization, Income Tax offices were located in 32 stations in this region. Consequent to reorganization, there would be Income tax offices in 37 stations, with new offices being set up at five new stations in the region namely, Dharmapuri, Perambalur, Thiruvarur, Tiruvallur and Tiruvannamalai. The work of the Department is administered on a territorial basis by the Principal Commissioners of Income Tax at Chennai, Coimbatore, Madurai, Puducherry, Salem and Tiruchirappalli and through Ranges headed by the Additional / Joint Commissioners of Income Tax located at major cities and other stations. There are 19 mofussil stations which are headed by the Deputy / Assistant Commissioner of Income Tax / Income Tax Officers.

6) The performance of the Tamil Nadu region in budget collectlons during the last five financial years is highlighted below :-

Financial Year

Target(Rs.In Crores)

Collections( Rs.In crores)

% of growth in collection over previous year

2010-2011

30152

29370

18.69%

2011-2012 

33041

34586

17.76%

2012-2013

40528

37271

7.76%

2013-2014

42827

42524

14.09%

2014-2015

44662

44662

5.03%

There is an increase of 52.06% in the collection during the last five years.