Notification No                 :        6
Date of Issue                    :        8/1/2004
Notification No. 6 of 2004, dt. 8th Jan., 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 3rd July, 2001, as amended from time to time, namely:-

(i) In the Schedule-I, for serial number 108 and the entries relating thereto, the following shall be substituted, namely:-
Sl. No.                       Designation of the Officer      Head Quarters          Territorial area Persons or classes of persons  Cases or classes of cases
(1)    (2)                     (3)                  (4)                     (5)                (6)
108   Commissioner of Income-tax, Pune-III            Pune, Maharashtra          In the State of Maharashtra,-  (a) Persons referred to in item (a) of column (6), being other than companies, co-operative societies and public trust, deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4);   (a) Persons, whose principal source of income is other than “Salaries”.
                                                         (a) in the District of Pune, areas with the name of: (i) Bhawani Peth; (ii) New Timber Market (iii) Budhwar Peth; (iv) Shukrawar Peth; (v) Raviwar Peth; (vi) Baramati Taluka; (vii) Daund Taluka; and (viii) Indapur Taluka                 (b) persons referred to in item (a) of column (6), being other than companies, co-operative societies and public trust, deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4);   (b) persons whose principal source of income is from legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession as is notified by the Board in the Official Gazette under sub section (1) of section 44AA of the Income-tax Act, 1961
                                                         (b) District of Pune, other than areas under the jurisdiction of Commissioner of Income-tax, Pune-V.           (c) persons referred to in item (b) or (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);   (c) individuals whose principal source of income is from “Salaries”, and who are (i) employees of Central Government, State Government, Controller of Defense Accounts (Southern Command), Pune and Defence Accounts Department and who are under the audit control of the Field Controller of Defence accounts (Officer and Clearing House) Pune, Pune University or (ii) Pensioners.
                                                         (c) District of Satara;            (d) 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).                    (d) all cases of the persons referred to in corresponding entries in items (e), (f) and (g) of column (5).
                                                                                   (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 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 item (c) 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 (c) of column (4).
2. This notification will take force with effect from the date of publication in the Official Gazette.
File No.187/3/2003-ITA.I

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