Change of income tax jurisdiction of unlisted public limited co.

Kushal (Querist) 23 January 2015 This query is : Resolved
An unlisted public limited company has its registered office at Kolkata. Its tax jurisdiction is also Kolkata. Now, the company wants to change its tax jurisdiction from Kolkata to Mumbai without changing its registered office address. Currently, the company has its administrative office at Mumbai. Can the company apply for change of tax jurisdiction from Kolkata to Mumbai based on its administrative office in Mumbai without changing its registered office from Kolkata?

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B.Chakrapani Warrier (Expert) 24 January 2015
You may seek change by filing a petition before the CIT ,by referring section 127 of the Income tax Act,1961.

Rajendra K Goyal (Expert) 24 January 2015
Agree with the expert.

Anirudh (Expert) 24 January 2015
You may apply, but the Commissioner will not agree for such a transfer, especially when there is no change in the address of the Registered Office. Further more, since your company appears to be paying tax, the transfer may not also be agreed to, since the Commissioner's have certain targets to achieve, and any such transfer, where one is not warranted, will impact achieving the target.