About Us

ABOUT INCOME TAX DEPARTMENT

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.