2004

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Notification No : 145

Section(s) Referred : section 120

Date of Issue : 13/5/2004

Notification No. 145 of 2004, dt. 13th May, 2004

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.732 (E) dated the 3rd July, 2001, as amended from time to time, namely: –

1. In the said notification, in the Schedule-I, annexed thereto, for serial numbers 102, 103, 104, 105 and 118 and the entries relating thereto, the following serial numbers and entries shall, respectively, be substituted, namely: –

Sl.No Designation of Income tax authorities Headquarters Territorial Area Persons or classes of persons Cases or classes of cases

(1) (2) (3) (4) (5) (6)

“102 Commissioner of Income Tax Thane-I Thane Mahahrastra In the state of Maharastra

(I) Taluka of Thane other than Thane Municipal Corporation in the District of Thane (A) Persons referred in item (a) of column (6) being other than companies, cooperative societies and public trusts deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (I) of column (4);

(B) persons referred to in item (b) of column (6) being other than companies, cooperative societies and public trusts deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (I) of column (4);

(C) persons referred to in item (c) of column (6) being other than companies, cooperative societies and public trusts deriving income from sources other than business or profession and residing within the territorial area mentioned in item (II) of column (4);

(D) persons referred in item (d) of column (6) being other than companies, cooperative societies and public trusts deriving income from business or profession and persons deriving income from other sources and whose principal place of business/residing within the territorial area mentioned in item (II) of column (4);

(E) persons referred to in item (e) column (6) having registered office or principal place of business within the territorial area mentioned in item (III) of column (4);

(a) All cases of persons referred to in item (A) of column (5), whose principal source of income is from “salaries” and whose first name starts with any of the alphabets ‘A’, or ‘B’ or ‘C’ or ”D”or ‘E’ or ‘F or ‘G’ or ‘H’ or ”I” or ‘J’ or ‘K’ or ‘L’ or ‘M’ or ‘N’ or ‘O’;

(b) All cases or persons referred to in item (B) of column (5) whose first name begin with alphabets ‘A’ or ‘B’ or ‘C’ or ‘D’ or ‘E’ or ‘F or ‘G’ or ‘H’ or ”I” or ‘J’;

(c) All cases of persons referred to in item (C) of column (5) whose principal source of income is from “salary” and whose first name begin with alphabets ‘A’, or ‘B’ or ‘C’ or ‘D’ or ‘E’ or ‘F or ‘G’ or ‘H’ or ”I” or ‘J’ or ‘K’ or ‘L’ or ‘M’ or “N” or ‘O’;

(d) All cases of persons referred to in item (D) of column (5) whose first name begin with alphabets ‘A’ or ‘B’ or ‘C’ or ‘D’ or ‘E’ or ‘F or ‘G’ or ‘H’ or ”I” or ‘J’;

(e) All cases of TDS deductors;

(II) Thane Municipal Corporation

(III) Territorial areas covered Talukas of Thane, Kalyan, Shahpur and Murbad of Thane District

(IV) Talukas of Kalyan, Shahapur and Murbad of Thane District

(F) persons referred to in item (f) 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 (IV) of column (4);

(G) persons referred to in item (f) 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 (IV) of column (4);

(f) All cases of persons referred to in corresponding entries in items (F) and (G) of column (5);

(g) All cases of persons referred to in item (H) of column (5) whose principal source of income is from salary.

(V) Taluka of Bhiwandi of Thane District

(H) persons referred to in item (g) of column (6) being other than companies, co-operative societies and public trusts deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (V) of column (4).

103 Commissioner of Income Tax, Thane-II

Thane Maharashtra In the State of Maharashtra

(I) Taluka of Thane other than Thane Municipal Corporation in the District of Thane

(II) Thane Municipal Corporation in the District of Thane

(A) persons referred to in items (a) of column (6) being other than companies, co-op. Societies, and public trusts deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (I) of column (4);

(A) persons referred to in item (b) of column (6) being other than companies, cooperative societies and public trusts deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (II) of column (4);

(B) persons referred to in item (c) of column 6 being other than companies, cooperative societies and public trusts deriving income from business or profession and persons deriving income from other sources and whose principal place of business/residing within the territorial area mentioned in item (II) of column (4);

(C) persons referred to in item (d) of column 6 being companies, registered under the Companies Act, 1956, and having registered office or principal place of business in areas mentioned in the area of item in (II) of column (4);

(D) Persons being individuals referred in item (e) of column (6);

(E) persons referred to in item (f) of column (6) being co-operative societies and public trusts residing within the territorial area mentioned in item (II) of column 4;

(a) All cases of persons referred to in item (A) of column (5) whose principal source of income is from salary and whose first name start with any of the alphabet ‘F or ‘Q’ or ”R” or ‘S” or ”T” or ‘U” or ‘V” or ”W”or X” or ‘Y” or ‘Z”;

(b) All cases of persons referred to in item (B) of column (5) whose principal source of income is from salary and whose first name trust with any of the alphabet ‘P” or ‘Q’ or ”R” or ‘S’ or T or ‘U” or V or ”W” or ‘X” or ”Y” or ‘Z”;

(c) All cases of persons referred to in item (C) of column (5) whose first names begin with ‘K’ or ‘L’ or ‘M’ or ‘N’ or ‘O’ or ‘P’ or ‘Q’ or ‘R’ or ‘S’ or T or ‘U’ or ‘V or ‘W’ or ‘X’ or ‘Y’ or ‘Z’;

(d) All cases of persons referred to in item (D) of column (5);

(e) In the case of Managing Director or a Director or a Manager or a Secretary in the companies mentioned at item (D) above;

(f) All cases of persons referred in item (F) of column (5);

(III) Taluka of Bhivandi in Thane District

(F) persons referred to in item (g) 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 item (III) of column (4);

(G) persons referred to in item (h) 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 (111) of column (4);

(H) persons referred to in item (g) of column (6) being companies registered under the Companies Act 1956, and having registered officer or principal place of business in the area mentioned in column item (II) of column(4);

(I) persons referred to in item (h) of column (6)

(J) persons referred to in item (i) of column(6) having registered office or principal of business within the territorial area mentioned in item (III) of column (4);

(g) All cases of persons referred in items (G) (H) and (I) of column (5) other than those whose principal sources of income is from salary

(h) Cases of Managing Director, or a Director or a Manager or a Secretary in the companies, mentioned at item (I) of column (5);

(i) All cases of TDS deductors;

(IV) District of Raigad

(K) persons referred to in item (j) 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 (IV) of column (4);

(j) All cases of the persons referred to in corresponding entries in items (L) (M) and (N) of column (5);

(L) persons referred to in item (j) 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 (IV) of column (4);

(M) persons referred to in item (j) of column (6) being companies registered under the Companies Act, 1956, and having

registered office or principal place of business in the area mentioned in item (IV)ofcolumn(4); (V) Taluka of Murbad Shahapur Kalyan and Ulhasnagar of Thane District

(N) persons referred to in item (K) of column (6) being companies registered under the Companies Act, 1956, and having registered office or principal place of business in area mentioned in item (V) of Column (4);

(O) persons being individuals referred in item (I) of column (6);

(k) All cases of companies referred to in item (O) of column (5);

(1) In the cases of Managing Director or a Director or a Manager or a Secretary in the cos. Mentioned at item (O) above.

104 Commissioner of Income Tax, Thane-III Thane Maharashtra In the State of Maharashtra

(I) Taluka of Thane other than areas within the limits of Thane Municipal Corporation of Thane District

(A) Persons referred to in item (a) of column (6) being other than companies, cooperative societies and public trusts deriving income from business or profession and whose principal place of business is within territorial area mentioned in item (I) of column (4);

(B) persons referred to in item (b) of column (6) being co-operative societies and Public trusts and residing within territorial area mentioned in item (I) of column (4);

(C) persons referred to in item (c) of column (6) being companies registered under the companies Act 1956 and having registered office or principal place of business in the area mentioned in item (I) of column (4);

(D) persons being individuals referred in item (d) of column (6);

(a) persons referred in item (A) of column (5) and whose first name begins with any of the alphabet ‘K’ or ‘L’ or ‘M’ or ‘N’ or ‘O’ or ‘P’ or ‘Q’ or “R” or ‘S’ or T or ‘U’ or ‘V’ or ‘W or ‘X or ‘Y ‘ or ‘Z’;

(b) All cases of persons referred to in item (B) of column (5);

(d) Cases of Managing Directors or Directors or Manager, of Secretaries in companies mentioned in Item (c) above;

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

(e) All cases of persons referred to In item (E) of column (5);

(II) Vasai Taluka in Thane District

(III) Territorial areas covered Palghar, Dahanu, Jawahar, Mokhada, Talasari, and Wada (excluding Vasai) taluka of Thane District

(F) persons referred to in items (f) 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 (II) of column (4);

(G) persons referred to in items (f) of column (6) being other than companies deriving income from sources other than income from business or profession and whose principal place of business is within the territorial area mentioned in item (II) of column(4);

(H) persons referred to in item (f) of column (6) being companies registered under the Companies Act, 1956 and having registered office or principal place of business in the area mentioned in item (II) of column (4);

(I) persons referred to in item (g) 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 (III) of column (4);

(J) persons referred to in item (g) 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 (III) of column (4);

(K) persons referred to in item (g) of column (6) being companies registered under the Companies Act, 1956 and having registered office or principal place of business in the area mentioned in item (III) of column (4);

(f) All cases of persons referred to in corresponding entries in item (F) (G) and (H) of column (5);

(g) All cases of the persons referred to in corresponding entries in item (I) (J) and (K) of column (5)

(IV) Taluka of Ulhasnagar of Thane District

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

(M) persons referred to in item (h) 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 (IV) of column (4);

(h) All cases of persons referred to in item (L) and (M) of column (5);

(V) Talukas of Ulhasnagar, Vasai Taluka, Palghar, Dahanu, Jawahar, Mokhada Talasari and Wada Talukas of Thane District

(N) persons referred in item (i) of column (6) having registered office or principal place of business within territorial area mentioned in item (V) of column (4).

(i) All cases of TDS Deductors.

105 NIL NIL NIL NIL NIL

118 Commissioner of Income Tax, Kolhapur-I

Kolhapur, Maharashtra

In the state of Maharashtra-

(a) District of Sangli;

(b) All Talukas of Kolhapur District except Talukas of Shirol and Hatkanangale;

(c) Municipal Wards ‘A’, ‘B’, ‘C’ & ‘D of Kolhapur city alongwith Rajarampuri and Udyamnagar areas of Municipal Ward ‘E’ of Kolhapur City.

(a) Persons referred to in 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) except Karvir Taluka of Kolhapur District;

(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 in the area mentioned in column (4).

All cases of persons referred to in corresponding entries at items (a) (b) and (c) of column (5).

118A Commissioner of Income Tax,

Kolhapur-II Kolhapur,

Maharashtra

In the state of Maharashtra-

(a) Districts of Ratnagiri and Sindhudurg,

(b) Talukas of Shirol and Hatkanangale of Kolhapur District;

(d) Municipal Ward ‘E’ of Kolhapur city excluding Rajarampuri and Udyamnagar;

(e) Karvir Taluka of Kolhapur District

(c) persons referred to in column (6) being companies registered under the companies Act 1956 and having registered office in the area mentioned in items (a) to (d) of column (4).

All cases of persons referred to in corresponding entries at items (a), (b) and (c) of column (5).

2. This notification will take force with effect from the date of publication in the Official Gazette.

F.No. 187/5/2004-ITA.I