AMENDMENTS IN THE NOTIFICATION OF CBDT, NUMBER S.O. 732(E), DATED THE 3RD JULY, 2001.

NOTIFICATION NO. 207/05, DATED 26-9-2005

S.O. 1392(E) – In exercise of the powers conferred by sub-section (1) and sub-section (2) of 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 the 3rd July, 2001, namely :—

1. In the said notification, in the Schedule-I, for serial numbers 53 and 56 and the entries relating thereto, the following serial numbers and entries shall, respectively, be substituted, namely: —

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 (a) 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.

[F. No. 187/17/2004-ITA-I]

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