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Notification No. : 30
Section(s) Referred : s. 120
Date of Issue : 4/2/2003
Notification No. 30 of 2003, dt. 4th Feb., 2003
In exercise of the powers conferred by section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendments in the notification of the Government of India, Ministry of Finance, (Department of Revenue), Central Board of Direct Taxes, number S.O. 733(E) dated 31st July, 2001 namely :
In Schedule-I, to the said notification for serial numbers 67, 74, 207, 208, 209, 210 and 211, and the entries relating thereto, the following serial numbers and entries shall respectively be substituted, namely :
Sl. Income-tax Head- Terrtorial area Persons or classes Cases or
No. authority Quarters of persons classes of
cases
(1) (2) (3) (4) (5) (6)
67 Commissioner of Bangalore In the (a) Persons referred to in (a) Persons whose
Income-tax, State of Karnataka,- item (a) of column (6), principal
Bangalore-II Karnataka (a) Urban District of being other than source of
Bangalore and Rural companies deriving income is from
District of Bangalore income from sources legal, medical,
other than Taluks of other than income engineering or
Channapatna and from business or architectural
Ramanagaram; profession and profession or
residing in the area profession of
mentioned in item accountancy or
(a) of column (4); technical
consultancy or
(b) persons referred interior
to in item (a) of decoration or
column (6), being any other
other than profession as
companies deriving is notified by
income from business the Board
or profession and whose in the Official
principal place of Gazette,under
business is in the area sub-section (1)
mentioned in item (a) of of section 44AA
column (4); of Income-tax
Act, 1961.
(c) persons referred to
in item (a) of column (6),
being companies registered
under the Companies Act,
1956, and having registered
office or having its
principal place of
business in the area
mentioned in item (a) of
column (4).
(b) District of (d) Persons, referred (b) All cases of
Tumkur to in item (b) of the persons
column(6) being referred to in
other than corresponding
companies deriving entries in
income from sources items (d), (e)
other than income and (f) of
from business or column (5).
or profession
and residing within
the territorial area
mentioned in item (b)
of column (4);
(e) persons referred to
in item (b) of column (6),
being other than
companies deriving
income from business or
profession and whose
principal place of
business is within the
territorial area
mentioned in item (b) of
column (4);
(f) persons referred to in
item (b) of column (6),
being companies
registered under the
Companies Act, 1956,
and having registered
office or having its
principal place of
business in the area
mentioned in item (b) of
column (4).
(c) City/Urban (g) Persons, referred to (c) persons other
Agglomeration of in item(c) of column(6), than those whose
district of being other than source of
Bangalore: companies deriving income is from,
(i) Basavanagudi income from sources (i) salary,
(ii) Bull Temple Road other than income from (ii) activities
(Basavanagudi business or profession connected with
portion) and residing within film/television;
(iii) Chikkamavalli the territorial area (iii) legal,
(iv) Chinnayana mentioned in item (c) medical,
Palya of column (4); of engineering
(v) D.V.G. Road (h) persons referred to or architectural
(vi) Doddamavalli in item (c) of profession or the
(vii) Gajendra Nagar column (6), being profession of
(Anepalya) other than accountancy or
(viii) Gandhi Bazaar companies deriving technical
(ix) Hosur Road (upto income from business consultancy or
check post) or profession and interior
(x) K R Road whose principal place decoration or
(Basavanagudi) of business is any other profession
(xi) Kanakapura Road within the is notified by the
(upto Yediyur) territorial area Board in the Official
(xii) Lakkasandra mentioned in item (c) Gazette,of under
(xiii) Lalbagh Fort of column(4) sub-section (1)
Road section 44AA of the
(xiv) Lalji Nagar Income-tax Act, 1961
(xv) M.M. Indl
Estate
(xvi) Mavalli
(xvii) A.S. Char Street
and Crosses
(xviii) Akkipet Main
Road 19, Chamrajpet
(upto 6th Cross)
(xix) K R Road
(xx) K.V. Temple
Street and Crosses
(xxi) N.T. Pet
(xxii) Old Tharagupet
(including cross
roads)
(xxiii) Sultanpet and
Crosses
(xxiv) Basawaraja
market
(xxv) Bull Temple
Road
(xxvi) Basaweshwara
Temple
(xxvii) Gavipuram
Extension
(xxvii)Hanumanthnagar
(xxviii) Kempegowda
Nagar
(xxix) Kumbarpet
(xxx) Narasimha Raja
Colony
(xxxii) Old Kasai
Road
(xxxiii) O. T. C,
Road/Nagarthpet
Main, Southern side
(from United Building
upto Avenue Road
and Chickpet
Junction) and
Northern side (from
M.B.T. Lane upto
Avenue Road
excluding Northern
side, from Pai Vihar
Hotel upto Siddanna
Lane)
(xxxiv) Ponnaiah
Chatram Road
(xxxv) Ragipet
(xxxvi) Rangarao
Road
(xxxvii) Shankarmutt
Road
(xxxviii) Shankarpuram
(xxxix) Srinagar
(xl) Tyagaraja Nagar
(xli) Albert Victor
Road
(xlii) Nagasandra Road
(xliii) National High
School Road
(xlv) New Mental
Hospital Road
(xliv) R.V Road
(xlvi) Ratnavilas Road
(xlvii) Tata Silk Farm
(xlviii) Vanivilas Road
(xlix) Vijayarangan
Layout
(1) Wilson Garden
(li) Yediyur
(lii) Jayanagar (all
Blocks)
(liii) Anelappa Lane
(liv) B.S.K.-I, 11 and III
Stages.
(lv) D S. Lane and its
Crosses,
(lvi) Kashivishwanath
Temple Street
(lvii) Padmanabha
Nagar
(lviii) Dayanandanagar
(lix) J.P. Nagar (all
Blocks, Phases,
Stages)
(lx) Lakshminarayan apura
(lxi) Mariyappana palya (Prakash
Nagar)
(lxii) Subedar
Chatram Road
(lxiii) Subhashnagar
(lxiv) Tank Bund
Road
(lxv) Tilak Nagar
(lxvi) Balepet
(lxvii) Gandhinagar
and its Crosses
(lxviii) J.M. Lane
(lxix) K.G. Circle
(lxx) K.G. Road
(lxxi) Seshadri Road
(lxxii) Anjaneya
Temple Street
(excluding Avenue
Road and Cubbonpet
Crosses)
(lxiii) Appaji Rao
Lane
(lxxiv) Bettappa Lane
(lxxv) B.S. Market
(lxxvi) Chowdeswari
Temple Street
(lxxvii) District Office
Road
(lxxviii) D.K. Market
(lxxix) Jumma Masjid
Road (Avenue Road
Cross)
(lxxx) Kempanna
Lane
(lxxxi) K.R. Setty
Road
(lxxxii) Linga Setty
Pet
(lxxxiii) MBT Lane
(lxxxiv) Narayana
Setty Road
(lxxxv) Paras Market
(lxxxiv) Pillappa Lane
(lxxxvii) Ramanna
-Pet (Jumma Masjid
Road Cross)
(lxxxviii) Sanjeevappa
Lane
(lxxxix) S.R. Road
(xc) Chennaraya Temple
Street (xci) D.R. Lane
(xcii) D Rajappa
Street
(xciii) Ganigar Pet
(xciv) Godown Street
(xcv) M.R.R. Lane
(xcvi) Madarpet
(xcvii)
Mariswaniappa Lane
(xcviii) Old P.P.T,
Market
(xcix) S.J. Park Road
(c) Sadarpatrappa
Road
(ci) Samigarpet
(cii) Shanthappa
Lane
(ciii) Suban Saheb
Lane
(civ) T.P. Lane
(cv) Vysya Market
(cvi) A.M. Lane
(cvii) Ambika Market
(cviii) B.S. Lane
(cix) Basetty pet
(ox) Bathing Ghat
Lane
(cxi) Chickpet
Crosses
(cxii) D.K. Lane
(cxiii) E.S. Lane
(cxiv) G.K. Temple
Street
(cxv) Hoovadigara
Lane
(cxvi) Huriopet
(cxvii) Kabadi
Venkusa Street
(cxviii) Lakshman Rao
Road (Chickpet Cross) (cxix) M.P. Lane
(cxx) Madhu Market
(cxxxi) Malavalli
Papanna Street
(cxxii) Mallikarjuna
Temple Street
(cxxiii) Maramma
Temple Street
(cxxiv) Neetukasuhi
Market
(cxxv) Nrupathunga
Lane (Chickpet)
(cxxvi) Old Tea
Market
(cxxvii) Oletty
Market
(cxxviii) Purnaiah
Chatram Street
(cxxix) Shankar
Market
(cxxx) Shree Market
(cxxxi) N. Shetty
Lane
(cxxxii) Talaram
Market
(cxxxiii) Uttaradi
Mutt Lane
(cxxxv) V.S. Lane
(cxxxv) Venkatappa
Road (Chickpet)
(cxxxvi) B.V.K.
Iyengar Road and its
Crosses
(cxxxvii) Chickpet
Main Road
(cxxxviii) Devatha
Market
(cxxxix) Rajath
Market
(Cxl) Sangeetha
Market
(cxli) S.V. Lane.
74. Commissioner of Davangere In the State of (a) Persons, referred All cases of persons
Income-tax, Karnataka,- to in column (6), being referred to in
Davangere Karnataka Districts of other than companies corresponding entries in
Davangere, Haven, deriving income from items (a), (b) and (c) of
Chitragdarga and sources other than column 5.
Shimoga income from business or
profession and residing
within the territorial area
mentioned in column
(4);
(b) persons referred to in
column (6), being other
than companies deriving
income from business or
profession and whose
principal place of
business is within the
territorial area
mentioned in column
(4);
(c) persons referred to in
column (6). being
companies registered
under the Companies
Act, 1956, and having
registered office or
having its principal
place of business in the
area mentioned in
column (4).
207 Commissioner of Kolkata, In the State of West Persons referred to Employees of Railways
Income-tax, West Bengal- in column (6), being including Metro Rail,
Kolkata-V Bengal Districts of Kolkata, individuals deriving Circular Rail and
Howrah, North & income from sources Railway workshops
South 24 Parganas other than income from (except Kanchrapara and
business or profession Liluah) and Railways
and residing within the hospitals, Post &
territorial area Telegraph (BSNL),
mentioned in column (4), Defence (including
Defence factories),
Videsh Sanchar Nigam
Limited and employees
of Union Bank,
Allahabad Bank, United
Bank of India, UCO
Bank, Industrial
India, Canara Bank,
Indian Bank, Indian
Overseas Bank and
Syndicate Bank, whose
principal sources of
income is from “Salary”
(1) (2) (3) (4) (5) (6)
208 Commissioner of Kolkata, In the State of West Persons referred to in Employees of Kolkata
Income-tax, West Bengal- column (6), being Municipal Corporation,
Kolkata-VI Bengal Districts of Kolkata, individuals deriving Howrah Municipal
Howrah, North & income from sources Corporation, other
South 24 Parganas other than income from municipalities within the
business or profession areas of Howrah, North
and residing within the & South 24 Parganas,
territorial area Kolkata Metropolitan
mentioned in column (4).Development Authority,
INDAL, Insurance
Companies, Kolkata Port
Trust, West Bengal
Housing Board, West
Bengal Industrial
Development
Corporation, Shipping
Corporation of India,
State Bank of India,
Indian Oil Corporation
(IOC), Oil & Natural Gas
Commission (ONGC)
and teaching and non teaching employees of
Non-Government
Schools of North &
South 24 Parganas,
whose principal source
of income is from
“Salary”.
209 Commissioner of Kolkata, In the State of West Persons referred to in Employees of Income
Income-tax, West Bengal- column (6), being tax Department, Central
Kolkata-VII Bengal Districts of Kolkata, individuals deriving Public Works
Howrah, North & income from sources Department, Central
South 24 Parganas other than income from Bureau of Investigation,
business or profession Central Government
and residing within the Health Scheme, Survey
territorial area of India, Kendriya
mentioned in column (4). Vidyalaya, IIT, ITI, ISI,
National Library.
National Council oil
Science Museum, Indian
Museum, Police
Department, Labour
Department, West
Bengal State Electricity
Board, The West Bengal
Power Development
Corporation, Coal India
Ltd., Bharat Coaking
Coal Ltd (subsidiary of
Coal India Ltd), Steel
Authority of India,
Public Works
Department, Non Government Colleges,
Educational Department,
Board of Secondary
Education, Board of
Higher Secondary
Education,
Anthropological Survey
of India, Central Glass &
Ceramic Research
Institute, Bose Institute
and employees of
Government
Departments both
Central and State
(including PSUs)
jurisdiction over whom
have not been
specifically assigned to
any other charges,
whose principal source
of income is from
“Salary”.
210 Commissioner of Kolkata, In the State of West Persons referred to in Employees of Railway
Income-tax, West Bengal- column (6), being Workshop of
Kolkata-VIII Bengal Districts of Kolkata, individuals deriving Kanchrapara and Liluah,
Howrah, North & income from sources Health Department,
South 24 Parganas other than income from Food and Civil Supplies
business or profession including Food
and residing within the Corporation of India,
territorial area Indian Airlines and other
mentioned in column (4). Airlines, HPCL,
Government schools and
colleges, Agriculture,
employees of otherl
Nationalised Banks and
Non-Government Banks
jurisdiction over whom
have not been
specifically assigned to
any other charges,
teaching and non teaching employees of
Non-Government
schools of Kolkata and
Howrah, whose principal
sources of income is
from “Salary”.
Individuals in private
employment with their
employers’ name
starting with alphabet
“A” to “M” and whose
offices are situated
within the territorial
areas as mentioned in
column (4).
211 Commissioner of Kolkata In the State of West Persons referred to in Employees of
Income-tax, West Bengal- column (6). being Department of Central
Kolkata-IX Bengal Districts of Kolkata, individuals deriving Excise & Customs, Jute
Howrah, North & income from sources Corporation of India,
South 24 Parganas other than income from Border Security Force,
business or profession Central Reserve Police
and residing within the Force, West Bengal
territorial area Government Health
mentioned in column (4). Scheme, India Drug
Research Laboratory,
SIB, Government of India
Press, Mint, Central
Inland Water Transport,
Registrar of Company
Affairs, SAI, National
Sample Survey, National
Test House, NATMO,
Export Inspection
Council/Agency, Airport
Authority of India, Audit
Department,
Meteorological
Department, Botanical
Survey of India,
Geological Survey of I
India, Zoological Survey
of India, Transport
Department,
Assembly/Governor
House, Registrar, sub Registrar, Registrar of
Co-operative Societies,
Housing, Tourism, Social
Welfare, Fisheries and
Forest Departments,
Civil Administrations,
Drugs Controller,
Irrigation and
Waterways, Fire Service,
Judiciary, Civil Defence,
Air India, Animal
Husbandary, IDBI bank,
Reserve Bank of India,
Co-operative banks,
Gramin banks, Dena
Bank, Oriental Bank of
Commerce, NABARD
bank, Exim Bank, UTI
Bank, HDFC Bank and
ICICI Bank Ltd., whose
principal source of
income is from “Salary”.
Individuals in private
employment with their
employers’ name
starting with alphabet
“N” to “Z” and whose
offices are situated
within the territorial
areas as mentioned in
column (4).
The other contents of the notification shall remain unchanged
2. This notification shall take effect on and from the date of its publication in the Official Gazette.
[F No. 187/13/2002-ITA-I]
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