Tamil Nadu is one of the most urbanized and most progressive states in India. It leads most of the states 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 2017-18 is Rs.68700crores, which works out to 6.85% of all India collections.
It is pertinent to note that Tamil Nadu and Puducherryregion has shown a significant increase from Rs.4590 crores in financial year 2001-02 to Rs.68700crores in financial year 2017-18. The tax base has also gone up from 26.07 lakhs in 2001-02 to 46.17 lakhs in financial year 2017-18. Similarly, the number of returns filed increased from 12.10 lakhs in 2001-02to 42.58 lakhs in 2017-18.
The Principal Chief Commissioner of Income tax, Tamil Nadu, exercises jurisdiction over the State of Tamil Nadu and the 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. The Principal Chief Commissioner of Income Tax is based at Chennai. Besides the Pr.CCIT, five Chief Commissioners of Income Tax and a Director General of Income Tax (Inv.) are based in the metropolitan city of Chennai . The other three Chief Commissioners of Income Tax are stationed at Coimbatore, Madurai and Tiruchirappalli.
The Principal Chief Commissioner of Income tax stationed at Chennai is the Cadre Controlling Authority of the Region and has the jurisdiction over the region. The other Chief Commissioners of Income Tax have distinct territorial jurisdiction. The Director General of Income Tax (Inv.) has jurisdiction over the Investigation Directorate entrusted with the task of carrying out Search and Seizure operations and monitoring assessment of search cases in Central Circles.
Separate Commissionerates with respect to Exemption, Vigilance, Intelligence and Criminal Investigation, International Taxation and Transfer Pricing are also stationed at Chennai. Out of these commissionerates, all the others are under the administrative control of the respective Chief Commissioners of Income Tax / Directors General of Income Tax with headquarters at New Delhi except the CIT(International Taxation) and CIT(Transfer Pricing). 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 an Additional DirectorGeneral of Income Tax is also located at Chennai under the administrative control of Director General of Income tax (National Academy of Direct Taxes), Nagpur.
A Large Tax Payer Unit (LTU) was established in November, 2007 in Chennai to act as a Single Window facilitation center for large entities paying Corporate tax, Income tax, Central Excise duty and Service tax. The LTU sans indirect taxes is functioning w.e.f 01.07.2017, post - GST regime. At present 45 corporates under direct taxes are assessed in this unit and is under the control of Principal Chief Commissioner of Income Tax, Chennai.
Reorganization of jurisdiction of Income tax offices in this region has come into effect from 15.11.2014. At present, in Tamil Nadu and Puducherryregion, there are Income tax offices in 36 stations including the new 5 stations, viz. 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 13mofussil stations which are headed by the Deputy / Assistant Commissioner of Income Tax / Income Tax Officers.
|Financial Year||Target (Rs. In Crores)||Collections (Rs. In crores)||% of growth in collection over previous year|
|There is an increase of 61.56% in the collection when compared to FY 2013-14.|
|Financial Year||Tax base ( in lakhs )||No. of returns filed ( in lakhs )|
|The growth rate in FY.2017-18 vis-à-vis FY 2013-14 in Tax base and No. of returns filed is 118.71% and 147.41%|