| Ward/Circle/Range/ Commissioner | Remark | Area Code | AO Type | Range Code | AO Number |
| City Area / Jurisdiction | |||||
| TRANSFER PRICING CIRCLE 1, KOCHI | Persons or class of persons who are assessed or assessable within jurisdiction of assessing Officers having their office in the territorial areas lying within the territorial limits of State of Kerala and Union of Lakshadweep. | DLC | C | 526 | 1 |
| CORPORATE WARD 2(1),KOCHI | I .In the State of Kerala i. All Taluks of Ernakulam District. ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and The Union Territory of Lakshadweep a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above andwhose name begin with the English Alphabet "S" whose returned total income /loss as per the latest filed return of income is less than 20 lakhs., and excluding cases assigned to other Income Tax Authorities; (b)Persons who are the directors with substantial interest in the companies mentioned in (a) above. | KRL | W | 18 | 1 |
| TRANSFER PRICING CIRCLE 2, KOCHI | Persons or class of persons who are assessed or assessable within jurisdiction of assessing Officers having their office in the territorial areas lying within the territorial limits of State of Kerala and Union of Lakshadweep. | DLC | C | 526 | 2 |
| NON CORPORATE WARD 2(1) ,KOCHI | All persons being resident non corporate assesse other than cases assigned to other income tax authorities who are deriving income from sources other thanbusiness or profession and having income from salary/pension and whose place of residence/place of employment is situated within the territorial area of Kanayannur Taluk of Ernakulam District, Kerala State whose name begin with the English Alphabet letters "A" to "I" and also (i)All cases of employees of BPCL, Kochi and Hindustan Organic Ltd, Kochi (ii)All cases of Judges of High Court of Kerala and (iii)All cases of employees of Income Tax Department with officers falling within the Revenue Taluks of Kochi and Kanayannur of Ernakulam District. | KRL | W | 13 | 1 |
| CORPORATE WARD 1(2),KOCHI | I .In the State of Kerala i. All Taluks of Ernakulam District. ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and The Union Territory of Lakshadweep a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and whose name begin with the English Alphabet letters "C" , "D" and "E" whose returned total income /loss as per the latest filed return of income is less than 20 lakhs., and excluding cases assigned to other Income Tax Authorities; (b)Persons who are the directors with substantial interest in the companies mentioned in (a) above. | KRL | W | 10 | 2 |
| NON CORPORATE WARD 1(1) , KOCHI | All non-company cases falling within the territorial area of Kanayannoor Taluk of Ernakulam District, Kerala Statewhose name begin with the English Alphabet letters "A" to "F" and having Returned total income/loss as per the latest filed return of income is below Rs.20 Lakhs other than cases assigned to other Income Tax Authorities. | KRL | W | 12 | 1 |
| CORPORATE WARD 1(3), KOCHI | I .In the State of Kerala i. All Taluks of Ernakulam District. ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and The Union Territory of Lakshadweep a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and whose name begin with the English Alphabet letters "F" , "G", "H' and "J" whose returned total income /loss as per the latest filed return of income is less than 20 lakhs., and excluding cases assigned to other Income Tax Authorities; (b)Persons who are the directors with substantial interest in the companies mentioned in (a) above. | KRL | W | 10 | 3 |
| NON CORPORATE WARD 1(3), KOCHI | All non-company cases falling within the territorial area of Kanayannoor Taluk of Ernakulam District, Kerala State whose name begin with the English Alphabet letters "K" to "N" and having Returned total income/loss as per the latest filed return of income is below Rs.20 Lakhs other than cases assigned to other Income Tax Authorities. | KRL | W | 12 | 3 |
| CORPORATE WARD 1(4),KOCHI | I .In the State of Kerala i. All Taluks of Ernakulam District. ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and The Union Territory of Lakshadweep a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and whose name begin with the English Alphabet letters "K" , "L", and "M" whose returned total income /loss as per the latest filed return of income is less than 20 lakhs., and excluding cases assigned to other Income Tax Authorities; (b)Persons who are the directors with substantial interest in the companies mentioned in (a) above. | KRL | W | 10 | 4 |
| EXEMPTION CIRCLE , KOCHI | All cases of persons in the territorial area in the State of Kerala , (a) Kanayannor Taluk in Revenue District of Ernakulam. (b) Entire Union Territory of Lakshadweep & Minicoy Islands claiming exemption under clauses (21),(22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46), (47) of Section 10,, Section 11, Section 12, Section 13A and Section 13B of the Income-tax Act, 1961 | DLC | CA | 174 | 1 |
| NON CORPORATE WARD 1(5) ,KOCHI | All non-company cases falling within the territorial area of Kanayannoor Taluk of Ernakulam District, Kerala State whose name begin with the English Alphabet letters "T" to "Z" and having Returned total income/loss as per the latest filed return of income is below Rs.20 Lakhs other than cases assigned to other Income Tax Authorities. | KRL | W | 12 | 5 |
| CORPORATE WARD 2(3), KOCHI | I .In the State of Kerala i. All Taluks of Ernakulam District. ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and The Union Territory of Lakshadweep a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and whose name begin with the English Alphabet letters"P" & "Q" whose returned total income /loss as per the latest filed return of income is less than 20 lakhs., and excluding cases assigned to other Income Tax Authorities; (b)Persons who are the directors with substantial interest in the companies mentioned in (a) above. | KRL | W | 18 | 3 |
| NON CORPORATE WARD 1(4), KOCHI | All non-company cases falling within the territorial area of Kanayannoor Taluk of Ernakulam District, Kerala State whose name begin with the English Alphabet letters "O" to "S" and having Returned total income/loss as per the latest filed return of income is below Rs.20 Lakhs other than cases assigned to other Income Tax Authorities. | KRL | W | 12 | 6 |
| CORPORATE WARD 2(4),KOCHI | I .In the State of Kerala i. All Taluks of Ernakulam District. ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and The Union Territory of Lakshadweep a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and whose name begin with the English Alphabet letters"O" & "T" whose returned total income /loss as per the latest filed return of income is less than 20 lakhs., and excluding cases assigned to other Income Tax Authorities; (b)Persons who are the directors with substantial interest in the companies mentioned in (a) above. | KRL | W | 18 | 4 |
| CORPORATE WARD 2(2),KOCHI | I .In the State of Kerala i. All Taluks of Ernakulam District. ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and The Union Territory of Lakshadweep a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and whose name begin with the English Alphabet letters"R", "N" & "Z" whose returned total income /loss as per the latest filed return of income is less than 20 lakhs., and excluding cases assigned to other Income Tax Authorities; (b)Persons who are the directors with substantial interest in the companies mentioned in (a) above. | KRL | W | 18 | 2 |
| CORPORATE WARD 2(5),KOCHI | I .In the State of Kerala i. All Taluks of Ernakulam District. ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and The Union Territory of Lakshadweep a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and whose name begin with the English Alphabet letters"U" to "Y" whose returned total income /loss as per the latest filed return of income is less than 20 lakhs., and excluding cases assigned to other Income Tax Authorities; (b)Persons who are the directors with substantial interest in the companies mentioned in (a) above. | KRL | W | 18 | 5 |
| DCIT CORPORATE CIRCLE 1(1) KOCHI | I .In the State of Kerala i. All Taluks of Ernakulam District. ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and The Union Territory of Lakshadweep a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above andwhose name begin with the English Alphabet letters "A" to "F" having returned Income/Lossis 20 lakhs or more but below Rs 10 crores as per the latest return of income filed, and excluding cases assigned to other Income Tax Authorities; (b)Persons who are the directors with substantial interest in the companies mentioned in (a) above. | KRL | C | 10 | 1 |
| EXEMPTION WARD , KOCHI | All cases of persons in the territorial area in the State of Kerala , (a) Revenue District of Ernakulam except Kanayannor Taluk (b) All the Talukas of Revenue district of Idukki other than Peermade Taluk claiming exemption under clauses (21),(22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46), (47) of Section 10,, Section 11, Section 12, Section 13A and Section 13B of the Income-tax Act, 1961 | DLC | WX | 174 | 1 |
| CORPORATE CIRCLE 1(2),KOCHI | I .In the State of Kerala i. All Taluks of Ernakulam District. ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and The Union Territory of Lakshadweep a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and whose name begin with the English Alphabet letters " G" to "M" having returned Income/Loss is 20 lakhs or more but below Rs 10 crores as per the latest return of income filed, and excluding cases assigned to other Income Tax Authorities; (b)Persons who are the directors with substantial interest in the companies mentioned in (a) above. | KRL | C | 10 | 2 |
| CORPORATE WARD 1(1), KOCHI | I .In the State of Kerala i. All Taluks of Ernakulam District. ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and The Union Territory of Lakshadweep a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and whose name begin with the English Alphabet letters "A" , "B" and "I" whose returned total income /loss as per the latest filed return of income is less than 20 lakhs., and excluding cases assigned to other Income Tax Authorities; (b)Persons who are the directors with substantial interest in the companies mentioned in (a) above. | KRL | W | 10 | 1 |
| CORPORATE CIRCLE 2(1), KOCHI | I .In the State of Kerala i. All Taluks of Ernakulam District. ii. All Taluks of the Revenue District of Idukki except Peerumedu Taluk. and The Union Territory of Lakshadweep a) Resident companies registered under the Companies Act 2013 or Companies Act 1956 having its registered office in the area mentioned above and whose name begin with the English Alphabet letters "N" to "Z" having returned Income/Loss is 20 lakhs or more but below Rs 10 crores as per the latest return of income filed, and excluding cases assigned to other Income Tax Authorities; (b)Persons who are the directors with substantial interest in the companies mentioned in (a) above. | KRL | C | 18 | 1 |
| NON CORPORATE CIRCLE 1(1) ,KOCHI | All non-company cases falling within the territorial area of Kanayannoor Taluk of Ernakulam District, Kerala State having Returned total income/loss as per the latest filed return of income is Rs.20 Lakhs and above other than cases assigned to other income tax authorities. | KRL | C | 12 | 1 |
| NON CORPORATE CIRCLE 2(1) ,KOCHI | All Non-company cases within the territorial area of Kochi Taluk of Ernakulam District, Kerala State and Union Territory of Lakshadweep and Minicoy Islands having Returned total income/loss as per the latest filed return of income is Rs.20 Lakhs and above other than cases assigned to other Income Tax Authorities | KRL | C | 13 | 11 |
| NON CORPORATE WARD 2(4) & TPS KOCHI | All non company cases falling within the territorial area of Kochi Taluk of Ernakulam District, Kerala State and Union Territory of Lakshadweep and Minicoy Islands whose name begin with the English Alphabet letters "A" to "O" and whose assessed total income/loss in latest completed assessment or the returned total income/loss as per the returns pending for assessment as on the date of this Notification, is less than Rs.20 Lakhs (monetary limit applies only to income other than from salary)Other than cases assigned to other Income Tax Authorities. | KRL | W | 13 | 11 |
| NON CORPORATE WARD 2(5) ,KOCHI | All non-company cases within the territorial area of Kochi Taluk of Ernakulam District, Kerala State and Union Territory of Lakshadweep and Minicoy Islands whose name begin with the English Alphabet letters "P" to "Z" and whose assessed total income/loss in latest completed assessment or the returned total income/loss as per the returns pending for assessment as on the date of this Notification, is less than Rs.20 Lakhs (monetary limit applies only to income other than from salary)Other than cases assigned to other Income Tax Authorities. | KRL | W | 13 | 12 |
| NON CORPORATE WARD 2(2) ,KOCHI | All persons being resident non corporate assesse other than cases assigned to other Income Tax Authorities who are deriving income from sources other thanbusiness or profession and having income from salary/pension and whose place of residence/place of employment is situated within the territorial area of Kanayannur Taluk of Ernakulam District, Kerala State whose name begin with the English Alphabet letters "J" to "Q". | KRL | W | 13 | 2 |
| NON CORPORATE WARD 1(2) ,KOCHI | All non-company cases falling within the territorial area of Kanayannoor Taluk of Ernakulam District, Kerala Statewhose name begin with the English Alphabet letters "G" to "J" and having Returned total income/loss as per the latest filed return of income is below Rs.20 Lakhs other than cases assigned to other Income Tax Authorities. | KRL | W | 12 | 2 |
| NON CORPORATE WARD 2(3), KOCHI | All persons being resident non corporate assesse other than cases assigned to other Income Tax Authoritieswho are deriving income from sources other thanbusiness or profession and having income from salary/pension and whose place of residence/place of employment is situated within the territorial area of Kanayannur Taluk of Ernakulam District, Kerala State whose name begin with the English Alphabet letters "R" to "Z" . | KRL | W | 13 | 3 |