Notification No:10
Section(s) Referred:s. 120
Date of Issue:8/1/2003
Notification No. 10 of 2003, dt. 8th Jan., 2003
In exercise of the powers conferred by sub-section (6) of section 120 of the 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. 883(E) dated 14th September, 2001, namely:
In the Schedule to the said notification, for serial number 2 and the entries relating thereto, the following serial number and entries shall respectively be substituted, namely:
SCHEDULE
S. Designation of Head- Territorial area Persons or class of Powers and
No. the Income-tax quarter persons functions
authorities
(1) (2) (3) (4) (5) (6)
2. Commissioner of Mumbai Area within the (a) Persons other All powers and
Income-tax limits of Mumbai than companies functions for
(CIB), Mumbai Municipal deriving income collection of
Corporation, from sources other information in
Municipal than income from respect of
Corporation of business or persons
Greater Mumbai profession and mentioned in
and Navi Mumbai residing within the column (5).
Municipal territorial area
Corporation in mentioned in
the State of column (4);
Maharashtra. (b) persons 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 being
companies
registered under
the Companies
Act, 1956, and
having registered
office in the area
mentioned in
column (4).
The other contents of the notification shall remain unchanged.
2. This notification shall take effect on and from the date of its publication in the Official Gazette.
[F. No. 187/15/2002-ITA.I]
