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. 62/2010 [F.No.187/11/2009-ITA-I/S.O. No. 1843(E)], dated 27-7-2010

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:-

In the said notification, in the Schedule-I, for serial numbers 111 and 112 and the entries relating thereto, the following serial numbers and entries shall be substituted:–

Sl.No. Designation of

Income

tax authorities

Head Quarters Territorial Area Persons or classes of persons Cases or c

lasses of cases

(1) (2) (3) (4) (5) (6)
“111. Commissioner  of Income          Tax, Nashik-I Nashik Maharashtra In the State of Maharashtra,-a) District of Nashik other than the areas falling within the Talukas of Malegaon, Satana, Nandgaon, Chandwad and Yeola

(b) Talukas of Nashik District:

(i)  Malegaon,

(ii) Satana,

(iii) Nandgaon,

(iv) Chandwad and

(v) Yeola

(a) Persons referred to in item (a)  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(a) of column 4;

(b) persons referred to in item

(c) of column 6, being other than companies deriving income from sources other than salary and whose principal place of business or residence is within the territorial area mentioned in item (a) of column 4;

(c) persons referred to in item

(b) of column 6 having its office within the area mentioned in item (a) of column 4;

(d) persons referred to in item

(d) of column 6;

(e)  Persons referred to in item

(e) 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 (b) of column 4;

(f) persons referred to in item (e) 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;

(g) persons referred to in item (e) of column 6, having income from sources other than business and who are residing or functioning within the territorial area mentioned in item (b) of column 4;

a) All company cases whose names begin with the alphabets A, B, C, D, E, F, G, H, I, J, K, L, M, T, U, V, W, X, Y or Z’;(b) All Co-operative societies, Trusts, AOP, BOI, Local Authorities and Artificial Juridical person.

(c) All persons other than those mentioned in items (a) and (b) of column 6 above, whose surname begins with alphabet A, B, C, D, E, F, G, H, I, J, K, L, M, W, X, Y or Z in the case of individuals, and in case of other persons whose name begins with the alphabets A, B, C, D, E, F, G, H, I, J, K, L, M, W, X, Y or Z;

(d) All persons other than mentioned at items (a), (b) and (c) of column 6 above having income under the head salary and whose employer’s name begins with the alphabet M, N, O, P, Q, R, S, T, U, V, W, X, Y or Z;

(e) All cases of persons referred to in corresponding entries in items (e) to (g) of column 5;

(c) Districts of Dhule and Nandurbar (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 (c) of column 4;(i) 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 (c) of column 4;

(j) persons referred to in item

(f) of column 6, having income from sources other than business and who are residing or functioning within the territorial area mentioned in item (c) of column 4.

(f) All cases of persons referred to in corresponding entries in items (h) to (j) of column 5.
112. Commisssioner of Income Tax, Nashik -II Nashik Maharashtra In the State of Maharashtra, -(a) District of Nashik other than the areas falling within the Talukas of Malegaon, Satana, Nandgaon, Chandwad and Yeola. (a) Persons referred to in item (a) 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 (a) of column 4;(b) persons referred to in item  (b) of column 6, being other than companies deriving income from sources other than salary and whose principal place of business or residence is within the territorial  area mentioned in item (a) of column 4;

(c) persons referred to in item (c) of  column 6;

(a) All company cases whose names begin with the alphabets N, O, P, Q, R or S;(b) All persons, other than those mentioned in items (a) and (b) of column 6, whose surname begins with alphabet N, O, P, Q, R, S, T, U or V, in the case of individuals, and in case of other persons whose name begins with the alphabet N, O, P, Q, R, S, T, U or V;

(c) All persons other than mentioned in items (a) and (b) of column 6 above having income under the head salary and whose employer’s name begins with the alphabet A, B, C, D, E, F, G, H, I, J, K, or L.

(b) District of Jalgaon. (d) 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 the area mentioned in item (b) of 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 item (b) of column 4;

(f) persons referred to in item (d) of column 6 having income from sources other than business and who are residing or functioning within the territorial areas mentioned in item (b) of column 4.

(d) All cases of the persons referred to in corresponding entries in items (d) to (f) of column 5.”

This notification shall come into force with effect from 1st August, 2010.

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