Prior to restructuring of the Income Tax Department in 2001, there was no separate TDS Charge and each Commissioner handled TDS matters pertaining to cases in his/ her charge. As a result of restructuring, and with a view to effectively monitor TDS related matters, a separate Commissionerate for TDS was created in 2001.

The Commissionerate for TDS in Mumbai is one of the largest in India in terms of Revenue Collection. The jurisdiction of this office stretches over the areas lying within the territorial limits of Municipal Corporation of Greater Mumbai and Navi Mumbai in the State of Maharashtra and is vested with all powers and functions relating to Deduction of Tax or Collection of Tax under Chapter XVII of the Income tax Act, 1961 including related powers and functions under chapter XIII-C, XXI, XXII and XXIII of the said Act, other than sections 194E, 195, 196A, 196B, 196C, 196D and 197 in so far as assigned to Commissioners of Income-tax(International Taxation).