Notification No. 115/2006-Income Tax Dated 26/4/2006

NOTIFICATION 115/2006, DATED 26-4-2006

(1) In exercise of the powers conferred by sub-clause (ii ) of clause (a) of sub-section (2) of section 80-IC 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, in the Ministry of Finance (Department of Revenue), published in the Gazette of India, vide Number S.O. 741 (E), dated the 28^th June, 2004, namely:-

In the said notification, in the Schedule, under the heading STATE OF UTTARANCHAL,-

(i) in sub-heading (1) DISTRICT ALMORA, against S.No.2, in column (3), entries “799/775, 660 and 661” shall be omitted;

(ii) in sub-heading (4) DISTRICT DEHRADUN,-

(a) against S.No.1, in column (3), for the entries, the entries “501 to 510, 556 to 558, 564 to 576, 648 to 665, 667 to 830” shall be substituted;

(b) against S.No.2, the entries in column (1) to (4) shall be omitted;

(c) against S.No.3, in column (3), for the entry, the entry “448 Ka” shall be substituted;

(d) against S.No.6, in column (3), for the entries, the entries “77, 78 Ka, 76 Kha” shall be substituted;

(e) against S.No. 11,-

(i) in column (2), for the entry, the entry “Village Selakui, Central Hope Town and Camp Road” shall be substituted;

(ii) in column (3),-

(a) for the entries “235 to 259”,  the entries “235 to 243, 245, 248 to 256, 258, 259” shall be substituted;

(b) the entries “270/131 Mi” shall be omitted;

(f) against S.No.12, in column (3), for the entries “1033 to 1051, 990 to 1002”, the entries “1033 to 1047, 1049 to 1051, 990 to 995, 997 to 1002” shall be substituted;

(g) against S.No.17, in column (3), the entries “1185B, 1184A, 1184B, 1207A, 1208, 1208B” shall be omitted;

(h) against S.Nos.19, 20 and 21, the entries in column (1) to (4) shall be omitted;

(i) against S.Nos.22 and 23, in column (4), for the entry, the entry “Rishikesh” shall respectively be substituted;

(j) against S.No.24, in column (4), for the entry, the entry “Vikas Nagar” shall be substituted;

(k) against S.Nos.34 to 45, in column (4), for the entry, the entry “Dehradun Sadar” shall respectively be substituted;

(l) against S.Nos.46  and 47,  in  column (4), for the entry, the entry “Chakrata” shall respectively be substituted;

(m) against S.Nos.48 to 66, in column (4), for the entry, the entry “Vikas Nagar” shall respectively be substituted;

(n) against S.No.67, the entries in column (1) to (4) shall be omitted;

(o) against S.Nos.68 to 77, in column (4), for the entry, the entry “Vikas Nagar” shall respectively be substituted;

(p) against S.Nos.78 to 91, in column (4), for the entry, the entry “Dehradun Sadar” shall respectively be substituted;

(q) against S.No 92, in column (4), for the entry, the entry “Vikas Nagar” shall be substituted;

(r) against S.No.93,–

(i) in column (3), the entries “2493, 3111B, 3242A, 3243Rh, 3244Rh” shall be omitted;

(ii) in column (4), for the entry, the entry “Vikas Nagar” shall be substituted;

(s) against S. Nos.94 to 97, in column (4), for the entry, the entry “Vikas Nagar” shall respectively be substituted;

(III)  in sub-heading (5) DISTRICT HARIDWAR,–

(a) against S.No.1, in column (2), for the entry ” Jamalpur”, the entry ” Jamalpur Khurd” shall be substituted;

(b) against S.No.6, in column (3), for the entries, the entries “1 to 151, 295 to 308, 312 to 349, 362, 364 to 370, 386 to 394, 401 to 403, 406, 419 to 423, 425, 431, 432, 436 to 458, 460 to 485, 488, 507, 511, 594, 609” shall be substituted;

(c) against S.No.10, in column (3), for the entries, the entries “3, 4, 6, 8, 18 to 102, 104 to 107, 111,112,115,116,119,120, 123, 125, 126, 131 to 146, 148 to159, 162 to 346, 351, 352, 356 to 362, 364 to 378, 394, 599 to 602, 604, 605, 607, 610, 615, 638, 654 to 671, 673 to 675, 679, 680, 683 to 689, 691 to 746, 748 to 789, 791 to 801, 808 to 812, 841, 843, 855 to 861, 892, 926,932, 933, 937 to 940, 947, 956, 957, 972, 979, 986, 1000 to 1011, 1015” shall be substituted;

(d) against S. No.17, in column (3), for the entries, the entries “813, 815, 818 to 822, 824 to 830, 832, 834 to 840, 843 to 852, 855 to 862, 864, 866, 869, 870, 872, 873, 1092 ” shall be substituted;

(IV) In sub-heading (6) DISTRICT NAINITAL,–

(a) against S.No.2, in column (3),–

(i) for entries “1110 to 1152,”, the entries “1110 to 1136, 1138 to 1142, 1144, 1145, 1147 to 1152,” shall be substituted;

(ii) the entries “581, 347” shall be omitted;

(b) against S.No.3, in column (4), for the entry, the entry ” Nainital” shall be substituted;

(a) for S. No. 1 and the entries relating thereto, the following shall be substituted, namely:-

(VI) in sub-heading (h ) DISTRICT PAURI GARHWAL,–

(a) against S.No.4, in column (3), for the entries “16 to 19”, the entries “16, 17, 19” shall be substituted;

(b) against S.No.5, in column (3), the entries “26, 54A and 54B” shall be omitted;

(c) against S.No.45, in column (3), the entries “51, 49 and 42” shall be omitted;

(VII) in sub-heading (11) DISTRICT UDHAM SINGH NAGAR,–

(a) against S.No.1, in column (2) and (3), for the entries, the entries “Sandkhera Kashipur” and “17/1, 18/2, 18/4, 31/1, 31/2, 13/1, 13/2, 20, 21, 28, 37 to 39, 42” shall respectively be substituted;

(b) against S.No.10, in column (3), the entries “3, 5 to 11, 13, 15, 18, 19” shall be omitted;

(c) against S.No.11, in column (3), for the entries, the entries “1, 4 to 22, 23a, 24, 26, 29a, 31, 32a, 33b, 35a, 16/1, 38 to 40, 13b, 25 to 28, 29b, 30b, 35b, 34, 36, 3b” shall be substituted;

(d) against S.No.12, in column (3), for the entries, the entries “1 to 4, 5a, 10a, 15” shall be substituted;

(e) against S.No.13, in column (3), for the entries, the entry “2” shall be substituted;

(f) against S.No. 24, in column (3), for the entries, the entries “8Mi, 22Mi, 58Mi, 59Mi, 3 to 30, 54 to 59,.61 to 64, 161 to 163, 165,143 to 150, 169 to 176, 186” shall be substituted;

(g) against S.No. 26, in column (3), for the entries, the entries “210, 214, 217” shall be substituted;

(h) against S.No.27 and 28, the entries in column (1) to (4) shall be omitted;

(i) against S.No.45, in column (3), the entries “12, 13Mi” shall be omitted;

(j) against S.No.46, in column (3), the entries “25B, 26B, 170, 15/1, 116” shall be  omitted.

2. This notification shall come into force on the date of its publication in the Official Gazette: