Section 120(1) and (2) of the Income-tax Act, 1961 – Income-tax authorities – Jurisdiction of – Amendment in Notification No. S.O. 732(E), dated 3-7-2001

Notification No. 65/2010, [F.No.187/28/2005-ITA-I], dated 28-7-2010

In exercise of the powers conferred in sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendments to the notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes number S.O. 732(E), dated 3rd July, 2001, namely:-

1. In the said notification, in Schedule-I, for serial numbers 1,2,3, and 4 and   the entries relating thereto, the following serial numbers and entries shall, respectively, be substituted, namely:–

(1) (2) (3) (4) (5) (6)
‘1. Commissioner of Income-tax, Hyderabad-I Hyderabad, Andhra Pradesh In the State of Andhra Pradesh, – Districts of Hyderabad and Ranga Reddy. (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956 and having registered office in the area mentioned in column (4);(b) Persons being individual referred to in item (b) of column (6);

(c) Persons being individual or Hindu Undivided Family, referred to in item (c) of column (6), and residing within the territorial area mentioned in column (4);

(d) persons referred to in item (d) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4);

(e) persons referred to in item (d) 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 column (4);

(f) Persons referred to in item (d) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4).

(a) In the case of companies registered under the Companies Act, 1956 with the name beginning with any of the alphabet ‘A’, or ‘B’ or ‘C’ or ‘D’ or ‘F’;(b) In the case of an individual, who is a director or a managing director or a manager or a secretary in the companies mentioned at item (a) above;

(c) Persons having principal source of income from ‘salary’;

(d) persons whose principal source of income is from any activity associated with movies, films, television, music, art, photography and such other entertainment industry of similar nature, including audio or video production, distribution, display, software support, infrastructure support, technical support, financing, stage shows and also including cases of artists, video and disc jockeys, cable and radio operators.

2. Commissioner of Income-tax, Hyderabad -II Hyderabad, Andhra Pradesh In the State of Andhra Pradesh -(a) Districts of Hyderabad and Ranga Reddy. (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956 and having registered office in the area mentioned in column (40 and other than persons referred to in item (d) of column 6 of Serial No. 1;(b) Persons being individual referred to in item (b) of column (6); (a)  In the case of companies registered under the Companies Act, 1956 with the name beginning with any of the alphabet ‘E’, or ‘G’ or ‘H’ or ‘I’ or ‘J’ or ‘K’ or ‘T’;(b) In the case of an individual, who is a director or a managing director or a manager or a secretary in the companies mentioned at item (a) above;
(b) (i) Municipal Wards 8(3), 19 and 21 of Hyderabad and (ii) Mandals of Ranga Reddy District.(A) Rajendra Nagar

(B) Shamsabad

(C) Maheswaram

(D) Moinabad

(E) Sherilingampally

(F) Vikarabad

(G) Shabad

(H) Chevella

(I) Newabpet

(J) Mominpet

(K) Basheerabad

(L) Yalal

(M) Tandur

(N) Darur

(O) Pargi

(P) Dona

(Q) Gandeed

(R) Marpally

(S) Kulkicheria

(T) Pudur

(U) Peddemul

(V) Shankarpalle

(W) Bantaram

(c) persons referred to in item (c) of column (6) being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4);(d) persons referred to in item (c) 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); (c) persons whose principal source of income is other than from ‘Salary’;
(c) District of Karimnagar(d) Mandals of Medak District:

(A) Sangareddy

(B) Sadasivapet

(C) Zahirabad

(D) Kowdipalle

(E) Jharasangam

(F) Kalher

(G) Kohir

(H) Kondapur

(I) Kangti

(J) Manoor

(K) Munpally

(L) Narayankhed

(M) Nyalkal

(N) Patancheru

(O) Ramachand

rapuram

(P) Raikode

(Q) Andole

(R) Pulkal

(S) Ragode

(T) Alladurg

(U) Tekmal

(V) Jinnaram

(W) Papannapet

(X) Kulcharam

(Y) Narsapur

(Z) Hatnoor

(e) persons referred to in item (d) of column (6) being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (c) of column (4);(f) persons refereed to in item (d) 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 (c) of column (4); and

(g) persons referred to in item (d) of column (6) being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (c) of column (4);

(h) persons, being individual referred to in item (c) of column (6),

(d) all cases of persons referred to in corresponding entries in items (e), (f) and (g) of column (5);(e) In the case of an individual, who is a director or a managing director or a manager or a secretary in the companies mentioned at item (g) of column (5).
3. Commissioner of Income-tax, Hyderabad-III Hyderabad, Andhra Pradesh In the State of Andhra Pradesh , -(a) Districts of Hyderabad an Ranga Reddy (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4) and other than persons referred to in item (d) of column 6 of Serial No. 1;(b) persons being individual referred to in item (b) of column (6); (a) In the case of companies registered under the Companies Act, 1956 with the name beginning with any of the alphabet ‘R’, or ‘S’ or ‘U’ or ‘V’ or ‘W’ or ‘X’ or ‘Y’ or ‘Z’;(b) In the case of an individual, who is a director or a managing director or a manager or a secretary in the companies mentioned at item (a) above;
(b) Hyderabad Municipal Wards, 6, 7, 8(1), 8(2), 8(4) and 9. (c) persons referred to in item (c) of column (6), other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned at item (b) of column (4);(d) persons referred to in item (c) of column (6), 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) and who are not covered by item (d) of column 6 of Serial No. 1; (c) Cases other than those whose principal source of income is from ‘Salary’;
(c) District of Kurnool.(d) Mandals of Medak District.

(A) Siddipet

(B) Gajwel

(C) Wargal

(D) Nanganoor

(E) Jagdevpur

(F) Kondapak

(G) Mulugu

(H) Chinna Kodur

(I) Dubbak

(J) Mirdoddi

(K) Doultabad

(L) Toopran

(M) Chegunta

(N) Shankarampet (Chinna)

(O) Ramayampet

(P) Medak

(Q) Shankarampet   (A)

(R) Shivampet

(S) Yeldurthy

(e) all cases referred to in item (d) of column (6), other than companies deriving income from sources other than income from business or profession and residing within the territorial areas mentioned in items (c) and (d) of column (4);(f) persons referred to in item (d) of column (6), other than companies deriving income from business or profession and whose principal place of business is within the territorial areas mentioned in items (c) and (d) of column (4);

(g) persons referred to in item (d) of column (6), being companies registered under the Companies Act, 1956 and having registered office in the areas mentioned in items (c) and (d) of column (4).

(h) persons, being individual referred to in item (e) of column (6).

(d) all cases of persons referred to in corresponding entries in items (e), (f) and (g) of column (5);(e) In the case of an individual, who is a director or a managing director or a manager or a secretary in the companies mentioned at item (g) of column (5).
4. Commissioner of Income-tax, Hyderabad- IV Hyderabad, Andhra Pradesh In the State of Andhra Pradesh, -(a) districts of Hyderabad and Ranga Reddy Districts. (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4) and who are not covered by item (d) of column 6 of Serial No. 1;(b) persons, being individual refereed to in item (b) of column (6); (a) In the case of company registered under the Companies Act, 1956 with the name beginning with any of the alphabet ‘L’ or ‘M’ or ‘N’ or ‘O’ or ‘P’ or ‘Q’;(b) In the case of an individual, who is a director or a managing director or a manager or a secretary in the companies mentioned at item (a) above;
(b) In the State of Andhra Pradesh, Hyderabad Municipal Wards 1 to 5 of  Hyderabad (c) persons referred to in item (c) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4);(d) persons referred to in item (c) 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); (c) persons whose principal source of income is other than ‘Salary’;
(c) District

of

Mahabubnagar

(e) persons referred to in item (d) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4);(f) persons referred to in item (d) 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 item (b) of column (4);

(g) persons referred to in item (d) of column (6), being companies registered under the Companies Act, 1956 and having registered office in the area mentioned in item (b) of column (4);

(h) persons, being individual referred to in item (e) of column (6);

(d) all cases of  persons referred to in corresponding entries in items (e), (f) and (g) of column (5);(e) in the case of an individual, who is a director or a managing director or a manger or a secretary in  the companies mentioned at item (g) of column (5).”.

This notification shall come into force from the date of publication in the Official Gazette.

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