Notification No.207/2005 – Income Tax Dated 26/9/2005

Sl. No.

Designation of Income-tax authorities

Headquarters

Territorial Area

Persons or classes of persons

Cases or classes of cases

1

2

3

4

5

6

53

Commissioner of Income-tax, Rajkot – I

Rajkot, Gujarat

In the State of Gujarat:—

(a)

persons referred to  in item 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 items (a) and (b) of column 4;

(a)

Persons whose principal source of income is other than from “Salary”, and referred to in corresponding entries in items (a), (b) and (c) of column 5.

(a)

Municipal “Wards of Rajkot No. 6, 10, 13, 14, 15, 17 and 18 (As per Rajkot Municipal Corporation notification dated the 16th May, 1988)

(b)

Talukas of the Revenue District of” Rajkot :—

(b)

persons referred to in item (a) 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 items (a) and (b) of column 4;

(b)

All cases of persons referred to in corresponding entries in items (d), (e) and (f) of column 5.

(i) (ii)

(iii ) (iv) (v) (vi) (vii)

Wankaner Kotada Sangani

Lodhika

Rajkot

Gondal

Jetpur

Upleta

(c)

persons referred to in item (a) of column 6, being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in items (a) and (b) of column 4;

(c)

Kutch District

(d)

persons referred to in item (b) 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;

(e)

persons referred to in item (b) 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;

(f)

persons referred to in item (b) 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.

56

Commisioner of Income-tax, Jamnagar

Jamnagar, Gujarat

In the State of Gujarat—

Districts of Jamnagar and Porbandar.

(a)

persons referred to in 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 column 4;

All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column 5.

(b)

persons referred to in 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 column 4;

(c)

persons referred to in column 6, being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column 4.