| Ward/Circle/Range/ Commissioner | Remark | Area Code | AO Type | Range Code | AO Number |
| City Area / Jurisdiction | |||||
| WARD 3, KOTTAYAM | Areas coming under the territorial jurisdiction of Revenue District of Kottayam (excluding revenue Taluk of Changanacherry), and Peerumedu Taluk of Idukki Revenue District (a) Persons being companies registered under the companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned above and whose name begins with the alphabet 'M' or 'O' or 'P' or 'Q' or 'R'and whose return of income as on 1st April of every year shows total income or loss below Rs.20 lakhs excluding cases assigned to other Income Tax Authorities. b) persons other than companies deriving income from sources other than income from business or profession and residing or employed within the territorial area mentioned above and having return of income as on 1st April of every year shows total income or loss of below 20 lakhs and whose name begins with the alphabet 'M' or 'O' or 'P' or 'Q' or 'R'who may file return of income on or after 1st April, showing total income or loss below Rs.20 lakhsexcluding cases assigned to other Income Tax Authorities. c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned above and having return of income as on 1st April of every year shows total income or loss of below 20 lakhs and whose name begins with 'M' or 'O' or 'P' or 'Q' or 'R'who may file return of income on or after 1st April, showing total income or loss below Rs.20 lakhsexcluding cases assigned to other Income Tax Authorities. | KRL | W | 61 | 3 |
| CIRCLE & TPS, KOTTAYAM | Revenue District of Kottayam (excluding revenue Taluk of Changanacherry), and Peerumedu Taluk of Idukki Revenue District:- (a) Persons being companies registered under the companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned above and having return of income as on 1st April of every year shows total income or loss of Rs.20 lakhs or above excluding cases assigned to other Income Tax Authorities (b) persons other than companies deriving income from sources other than income from business or profession and residing or employed within the territorial areamentioned above and having return of income as on 1st April of every year shows total income or loss of Rs.20 lakhs or above excluding cases assigned to other Income Tax Authorities. (c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial areamentioned above and having return of income as on 1st April of every year shows total income or loss of Rs.20 lakhs or aboveexcluding cases assigned to other Income Tax Authorities. | KRL | C | 61 | 1 |
| WARD 4, KOTTAYAM | Areas coming under the territorial jurisdiction of Revenue District of Kottayam (excluding revenue Taluk of Changanacherry), and Peerumedu Taluk of Idukki Revenue District (a) Persons being companies registered under the companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned above and whose name begins with the alphabet 'N' or 'S' or 'U' or 'W' whose return of income as on 1st April of every year shows total income or loss below Rs.20 lakhs excluding cases assigned to other Income Tax Authorities. (b) persons other than companies deriving income from sources other than income from business or profession and residing or employed within the territorial area mentioned above and having return of income as on 1st April of every year shows total income or loss of below 20 lakhs and whose name begins with the alphabet 'N' or 'S' or 'U' or 'W' who may file return of income on or after 1st April, showing total income or loss below Rs.20 lakhsexcluding cases assigned to other Income Tax Authorities. (c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned above and having return of income as on 1st April of every year shows total income or loss of below 20 lakhs and whose name begins with 'N' or 'S' or 'U' or 'W' who may file return of income on or after 1st April, showing total income or loss below Rs.20 lakhsexcluding cases assigned to other Income Tax Authorities. | KRL | W | 61 | 4 |
| WARD 1, KOTTAYAM | Areas coming under the territorial jurisdiction of Revenue District of Kottayam (excluding revenue Taluk of Changanacherry), and Peerumedu Taluk of Idukki Revenue District (a) Persons being companies registered under the companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned above and whose name begins with the alphabet 'A' or 'B' or 'C' or 'D' or 'E' and whose return of income as on 1st April of every year shows total income or loss below Rs.20 lakhs excluding cases assigned to other Income Tax Authorities. b) persons other than companies deriving income from sources other than income from business or profession and residing or employed within the territorial area mentioned above and having return of income as on 1st April of every year shows total income or loss of below 20 lakhs and whose name begins with the alphabet 'A' or 'B' or 'C' or 'D' or 'E' excluding cases assigned to other Income Tax Authorities. c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned above and having return of income as on 1st April of every year shows total income or loss of below 20 lakhs and whose name begins with the alphabet 'A' or 'B' or 'C' or 'D' or 'E' who may file return of income on or after 1st April, showing total income or loss below Rs.20 lakhsexcluding cases assigned to other Income Tax Authorities. | KRL | W | 61 | 1 |
| EXEMPTION WARD , KOTTAYAM | All cases of persons in the territorial area in the State of Kerala Revenue District of Kottayam and Peerumedu Taluk of Idukki District, 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 | 175 | 3 |
| WARD 2, KOTTAYAM | Areas coming under the territorial jurisdiction of Revenue District of Kottayam (excluding revenue Taluk of Changanacherry), and Peerumedu Taluk of Idukki Revenue District (a)Persons being companies registered under the companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned above and whose name begins with the alphabet 'G' or 'I' or 'J' or 'K' and whose return of income as on 1st April of every year shows total income or loss below Rs.20 lakhs excluding cases assigned to other Income Tax Authorities. b) persons other than companies deriving income from sources other than income from business or profession and residing or employed within the territorial area mentioned above and having return of income as on 1st April of every year shows total income or loss of below 20 lakhs and whose name begins with the alphabet 'G' or 'I' or 'J' or 'K' who may file return of income on or after 1st April, showing total income or loss below Rs.20 lakhsexcluding cases assigned to other Income Tax Authorities. c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned above and having return of income as on 1st April of every year shows total income or loss of below 20 lakhs and whose name begins with the 'G' or 'I' or 'J' or 'K' who may file return of income on or after 1st April, showing total income or loss below Rs.20 lakhsexcluding cases assigned to other Income Tax Authorities. | KRL | W | 61 | 2 |
| WARD 5, KOTTAYAM | Areas coming under the territorial jurisdiction of Revenue District of Kottayam (excluding revenue Taluk of Changanacherry), and Peerumedu Taluk of Idukki Revenue District (a) Persons being companies registered under the companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned above and whose name begins with the alphabet 'F' or 'H' or 'L' or 'T' or 'V' or 'X' or 'Y' or 'Z' whose return of income as on 1st April of every year shows total income or loss below Rs.20 lakhs excluding cases assigned to other Income Tax Authorities. (b) persons other than companies deriving income from sources other than income from business or profession and residing or employed within the territorial area mentioned above and having return of income as on 1st April of every year shows total income or loss of below 20 lakhs and whose name begins with the alphabet 'F' or 'H' or 'L' or 'T' or 'V' or 'X' or 'Y' or 'Z' who may file return of income on or after 1st April, showing total income or loss below Rs.20 lakhsexcluding cases assigned to other Income Tax Authorities. (c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned above and having return of income as on 1st April of every year shows total income or loss of below 20 lakhs and whose name begins with 'F' or 'H' or 'L' or 'T' or 'V' or 'X' or 'Y' or 'Z' who may file return of income on or after 1st April, showing total income or loss below Rs.20 lakhsexcluding cases assigned to other Income Tax Authorities. | KRL | W | 61 | 5 |