SECTION 120(1) AND (2) OF THE INCOME-TAX ACT, 1961 – JURISDICTION OF AUTHORITIES – AMENDMENTS IN NOTIFICATION NO. S.O. 732(E), DATED 3-7-2001
NOTIFICATION NO. 25/2009, DATED 16-3-2009
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:-
(i) In the Schedule-I, for serial number 185 and the entries relating thereto, the following serial number and entries shall be substituted.
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SI. No.
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Designation of Income tax authorities
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Head Quarters
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Territorial Area
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Persons or classes of persons
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Cases or classes of cases
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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185
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Comm of Income Tax-ll, Chennai | Chennai, Tamil Nadu | (a) In the State of Tamil Nadu, Chennai, Municipal Corporation |
(a) Persons referred to in item (a) of column (6), being individual and Hindu Undivided Family, deriving income from sources other than income from business or profession and residing within the territorial area mentioned In Item (a) of column (4).
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(a) Employees of Government of India, Government of Tamil Nadu, Local Bodies, Public Sector Undertakings, Banks and Government Pensioners having principal source of income from ‘salary’.
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(b)In the Districts of Kanchipuram and Tiruvallur except the Taluks of Kanchipuram, Sriperumpudur and Uthiramerur
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(b) Persons referred to in Item (b) of column (6), being individual and Hindu Undivided Family, deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4).
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(b) Employees of Government of India, Government of Tamil Nadu, Local Bodies, Public Sector Undertakings, Banks and Government Pensioners and Private Sector Employees having principal source of income from ‘salary’.
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2. This notification shall come into force with effect from 1.4.2009.
[F.No- 187/30/2005-ITA-l]
