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Notification No.  :  30

Section(s) Referred   :   s. 120

Date of Issue :   4/2/2003

Notification No. 30 of 2003, dt. 4th Feb., 2003

In exercise of the powers conferred by 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. 733(E) dated 31st July, 2001 namely :

In Schedule-I, to the said notification for serial numbers 67, 74, 207, 208, 209, 210 and 211, and the entries relating thereto, the following serial numbers and entries shall respectively be substituted, namely :

 
Sl.  Income-tax         Head-    Terrtorial area      Persons or classes      Cases or  
No.  authority         Quarters                         of persons            classes of
                                                                              cases
(1)      (2)             (3)          (4)                  (5)                   (6)
 
67  Commissioner of  Bangalore   In the            (a) Persons referred to in (a) Persons whose    
    Income-tax,                  State of Karnataka,-  item (a) of column (6), principal 
    Bangalore-II     Karnataka   (a) Urban District of being other than        source of
                                 Bangalore and Rural   companies deriving      income is from
                                 District of Bangalore income from sources     legal, medical, 
                                 other than Taluks of  other than income       engineering or
                                 Channapatna and       from business or        architectural
                                 Ramanagaram;          profession and          profession or
                                                       residing in the area    profession of 
                                                       mentioned in item       accountancy or
                                                       (a) of column (4);      technical
                                                                               consultancy or
                                                       (b) persons referred    interior
                                                       to in item (a) of       decoration or 
                                                       column (6), being       any other
                                                       other than              profession as
                                                   companies deriving      is notified by
                                                       income from business    the Board
                                                       or profession and whose in the Official
                                                       principal place of      Gazette,under
                                                       business is in the area sub-section (1)
                                                        mentioned in item (a) of of section 44AA
                                                       column (4);              of Income-tax
                                                                                Act, 1961.
  
                                                         (c) persons referred to
                                                      in item (a) of column (6),
                                                      being companies registered
                                                      under the Companies Act,
                                                      1956, and having registered
                                                      office or having its
                                                      principal place of
                                                      business in the area
                                                      mentioned in item (a) of
                                                      column (4).
 
                             (b) District of     (d) Persons, referred  (b) All cases of 
                                 Tumkur              to in item (b) of      the persons
                                                     column(6) being        referred to in
                                                     other than             corresponding
                                                     companies deriving     entries in
                                                     income from sources    items (d), (e)
                                                     other than income      and (f) of
                                                     from business or       column (5).
                                                     or profession
                                                     and residing within
                                                     the territorial area
                                                     mentioned in item (b)
                                                     of column (4);
 
                                                    (e) persons referred to
                                                    in item (b) 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 (b) of column (6),
                                                    being companies
                                                    registered under the
                                                    Companies Act, 1956,
                                                    and having registered
                                                    office or having its
                                                    principal place of
                                                    business in the area
                                                    mentioned in item (b) of
                                                    column (4).
 
                                 (c) City/Urban     (g) Persons, referred to (c) persons other
                                 Agglomeration of   in item(c) of column(6),  than those whose 
                                 district of        being other than          source of
                                 Bangalore:         companies deriving        income is from,
                                 (i) Basavanagudi    income from sources       (i) salary,
                                 (ii) Bull Temple Road other than income from   (ii) activities
                                 (Basavanagudi        business or profession   connected with
                                 portion)            and residing within      film/television;
                                 (iii) Chikkamavalli  the territorial area     (iii) legal,
                                 (iv) Chinnayana      mentioned in item (c)    medical,
                                  Palya            of column (4);           of engineering
                                 (v) D.V.G. Road      (h) persons referred to  or architectural
                             (vi) Doddamavalli    in item (c) of           profession or the
                                 (vii) Gajendra Nagar column (6),  being       profession of
                                 (Anepalya)          other than               accountancy or
                             (viii) Gandhi Bazaar companies deriving       technical
                                 (ix) Hosur Road (upto income from business    consultancy or
                                  check post)         or profession and       interior
                             (x) K R Road         whose principal place   decoration or
                                 (Basavanagudi)      of business is          any other profession      
                                 (xi) Kanakapura Road  within the              is notified by the
                             (upto Yediyur)     territorial area        Board in the Official
                                 (xii) Lakkasandra    mentioned in item (c)   Gazette,of under
                                 (xiii) Lalbagh Fort of column(4)            sub-section (1)
                                  Road                                      section 44AA of the
                                 (xiv) Lalji Nagar                           Income-tax Act, 1961
                             (xv) M.M. Indl
                                  Estate
                                 (xvi) Mavalli
                                 (xvii) A.S. Char Street
                                  and Crosses
                                 (xviii) Akkipet Main
                                  Road 19, Chamrajpet
                                 (upto 6th Cross)
                                 (xix) K R Road
                                 (xx) K.V. Temple
                                  Street and Crosses
                                 (xxi) N.T. Pet
                                 (xxii) Old Tharagupet
                                 (including cross
                                  roads)
                                 (xxiii) Sultanpet and
                                  Crosses
                                 (xxiv) Basawaraja
                                  market
                                 (xxv) Bull Temple
                                  Road
                                 (xxvi) Basaweshwara
                                  Temple
                                 (xxvii) Gavipuram
                                  Extension
                                 (xxvii)Hanumanthnagar
                                 (xxviii) Kempegowda
                                  Nagar
                                 (xxix) Kumbarpet
                                 (xxx) Narasimha Raja
                                  Colony
                                 (xxxii) Old Kasai
                                  Road
                                 (xxxiii) O. T. C,
                                  Road/Nagarthpet
                                  Main, Southern side
                                  (from United Building
                                  upto Avenue Road
                                  and Chickpet
                                  Junction) and
                                  Northern side (from
                                  M.B.T. Lane upto
                                  Avenue Road
                                  excluding Northern
                                  side, from Pai Vihar
                                  Hotel upto Siddanna
                                  Lane)
                                 (xxxiv) Ponnaiah
                                  Chatram Road
                                 (xxxv) Ragipet
                                 (xxxvi) Rangarao
                                  Road
                                 (xxxvii) Shankarmutt
                                  Road
                                 (xxxviii) Shankarpuram
                                 (xxxix) Srinagar
                                 (xl) Tyagaraja Nagar
                                 (xli) Albert Victor
                                  Road
                                 (xlii) Nagasandra Road
                                 (xliii) National High
                                  School Road
                                 (xlv) New Mental
                                  Hospital Road
                                 (xliv) R.V Road
                                 (xlvi) Ratnavilas Road
                                 (xlvii) Tata Silk Farm
                                 (xlviii) Vanivilas Road
                                 (xlix) Vijayarangan
                                  Layout
                                 (1) Wilson Garden
                                 (li) Yediyur
                                 (lii) Jayanagar (all
                                  Blocks)
                                 (liii) Anelappa Lane
                                 (liv) B.S.K.-I, 11 and III
                                   Stages.
                                 (lv) D S. Lane and its
                                   Crosses,
                                 (lvi) Kashivishwanath
                                   Temple Street
                                 (lvii) Padmanabha
                                   Nagar
                                 (lviii) Dayanandanagar
                                 (lix) J.P. Nagar (all
                                   Blocks, Phases,
                                   Stages)
                                 (lx) Lakshminarayan apura
                                 (lxi) Mariyappana palya (Prakash
                                   Nagar)
                                 (lxii) Subedar
                                   Chatram Road
                                 (lxiii) Subhashnagar
                                 (lxiv) Tank Bund
                                   Road
                                 (lxv) Tilak Nagar
                                 (lxvi) Balepet
                                 (lxvii) Gandhinagar
                                  and its Crosses
                                 (lxviii) J.M. Lane
                                 (lxix) K.G. Circle
                                 (lxx) K.G. Road
                                 (lxxi) Seshadri Road
                                 (lxxii) Anjaneya
                                 Temple Street
                                 (excluding Avenue
                                 Road and Cubbonpet
                                 Crosses)
                                 (lxiii) Appaji Rao
                                 Lane
                                 (lxxiv) Bettappa Lane
                                 (lxxv) B.S. Market
                                 (lxxvi) Chowdeswari
                                 Temple Street
                                 (lxxvii) District Office
                                 Road
                                 (lxxviii) D.K. Market
                                 (lxxix) Jumma Masjid
                                 Road (Avenue Road
                                 Cross)
                                 (lxxx) Kempanna
                                 Lane
                                 (lxxxi) K.R. Setty
                                 Road
                                 (lxxxii) Linga Setty
                                 Pet
                                 (lxxxiii) MBT Lane
                                 (lxxxiv) Narayana
                                 Setty Road
                                 (lxxxv) Paras Market
                                 (lxxxiv) Pillappa Lane
                                 (lxxxvii) Ramanna
                                 -Pet (Jumma Masjid
                                 Road Cross)
                                 (lxxxviii) Sanjeevappa
                                  Lane
                                 (lxxxix) S.R. Road
                                 (xc) Chennaraya Temple
                                  Street                                  (xci) D.R. Lane
                                 (xcii) D Rajappa
                                 Street
                                 (xciii) Ganigar Pet
                                 (xciv) Godown Street
                                 (xcv) M.R.R. Lane
                                 (xcvi) Madarpet
                                 (xcvii)
                                 Mariswaniappa Lane
                                 (xcviii) Old P.P.T,
                                 Market
                                 (xcix) S.J. Park Road
                                 (c) Sadarpatrappa
                                 Road
                                 (ci) Samigarpet
                                 (cii) Shanthappa
                                 Lane
                                 (ciii) Suban Saheb
                                 Lane
                                 (civ) T.P. Lane
                                 (cv) Vysya Market
                                 (cvi) A.M. Lane
                                 (cvii) Ambika Market
                                 (cviii) B.S. Lane
                                 (cix) Basetty pet
                                 (ox) Bathing Ghat
                                 Lane
                                 (cxi) Chickpet
                                 Crosses
                                 (cxii) D.K. Lane
                                 (cxiii) E.S. Lane
                                 (cxiv) G.K. Temple
                                 Street
                                 (cxv) Hoovadigara
                                 Lane
                                 (cxvi) Huriopet
                                 (cxvii) Kabadi
                                 Venkusa Street
                                 (cxviii) Lakshman Rao
                                  Road (Chickpet Cross)                                  (cxix) M.P. Lane
                                 (cxx) Madhu Market
                                 (cxxxi) Malavalli
                                 Papanna Street
                                 (cxxii) Mallikarjuna
                                 Temple Street
                                 (cxxiii) Maramma
                                 Temple Street
                                 (cxxiv) Neetukasuhi
                                 Market
                                 (cxxv) Nrupathunga
                                 Lane (Chickpet)
                                 (cxxvi) Old Tea
                                 Market
                                 (cxxvii) Oletty
                                 Market
                                 (cxxviii) Purnaiah
                                 Chatram Street
                                 (cxxix) Shankar
                                 Market
                                 (cxxx) Shree Market
                                 (cxxxi) N. Shetty
                                 Lane
                                 (cxxxii) Talaram
                                 Market
                                 (cxxxiii) Uttaradi
                                 Mutt Lane
                                 (cxxxv) V.S. Lane
                                 (cxxxv) Venkatappa
                                 Road (Chickpet)
                                 (cxxxvi) B.V.K.
                                 Iyengar Road and its
                                 Crosses
                                 (cxxxvii) Chickpet
                                 Main Road
                                 (cxxxviii) Devatha
                                 Market
                                 (cxxxix) Rajath
                                 Market
                                 (Cxl) Sangeetha
                                 Market
                                 (cxli) S.V. Lane.
                                
74. Commissioner of   Davangere   In the State of     (a) Persons, referred All cases of persons
    Income-tax,                   Karnataka,-         to in column (6),     being referred to in
    Davangere         Karnataka   Districts of        other than companies  corresponding entries in
                                  Davangere, Haven,   deriving income from  items (a), (b) and (c) of
                                  Chitragdarga and    sources other than    column 5.
                                  Shimoga             income from business or
                                                      profession and residing
                                                      within the territorial area
                                                      mentioned in column
                                                      (4);
                                                      (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 or
                                                      having its principal
                                                      place of business in the
                                                      area mentioned in
                                                      column (4).
 
207  Commissioner of   Kolkata,  In the State of West Persons referred to   Employees of Railways
     Income-tax,       West      Bengal-              in column (6), being  including Metro Rail,
     Kolkata-V         Bengal    Districts of Kolkata, individuals deriving Circular Rail and
                                 Howrah, North &       income from sources  Railway workshops
                                 South 24 Parganas     other than income from (except Kanchrapara and
                                                       business or profession  Liluah) and Railways
                                                       and residing within the hospitals, Post &
                                                       territorial area      Telegraph (BSNL),
                                                       mentioned in column (4), Defence (including
                                                                              Defence factories),
                                                                              Videsh Sanchar Nigam
                                                                              Limited and employees
                                                                              of Union Bank,
                                                                              Allahabad Bank, United
                                                                              Bank of India, UCO
                                                                              Bank, Industrial
                                                                              India, Canara Bank,
                                                                              Indian Bank, Indian
                                                                              Overseas Bank and
                                                                              Syndicate Bank, whose
                                                                              principal sources of
                                                                              income is from “Salary”
(1)      (2)             (3)          (4)                  (5)                  (6)
208 Commissioner of  Kolkata,   In the State of West   Persons referred to in Employees of Kolkata
    Income-tax,      West       Bengal-                column (6), being      Municipal Corporation,
    Kolkata-VI       Bengal     Districts of Kolkata,  individuals deriving   Howrah Municipal
                                Howrah, North &        income from sources    Corporation, other
                                South 24 Parganas      other than income from municipalities within the
                                                       business or profession areas of Howrah, North
                                                       and residing within the & South 24 Parganas,
                                                       territorial area        Kolkata Metropolitan
                                                       mentioned in column (4).Development Authority,
                                                                               INDAL, Insurance
                                                                               Companies, Kolkata Port
                                                                               Trust, West Bengal
                                                                               Housing Board, West
                                                                               Bengal Industrial
                                                                               Development
                                                                               Corporation, Shipping
                                                                               Corporation of India,
                                                                               State Bank of India,
                                                                               Indian Oil Corporation
                                                                               (IOC), Oil & Natural Gas
                                                                               Commission (ONGC)
                                                                               and teaching and non teaching employees of
                                                                               Non-Government
                                                                               Schools of North &
                                                                               South 24 Parganas,
                                                                               whose principal source
                                                                               of income is from
                                                                               “Salary”.
 
209  Commissioner of   Kolkata,  In the State of West  Persons referred to in Employees of Income
     Income-tax,       West      Bengal-               column (6), being      tax Department, Central
     Kolkata-VII       Bengal    Districts of Kolkata, individuals deriving   Public Works
                                 Howrah, North &       income from sources    Department, Central
                                 South 24 Parganas     other than income from Bureau of Investigation,
                                                       business or profession Central Government
                                                       and residing within the Health Scheme, Survey
                                                       territorial area        of India, Kendriya
                                                       mentioned in column (4). Vidyalaya, IIT, ITI, ISI,
                                                                               National Library.
                                                                               National Council oil
                                                                               Science Museum, Indian
                                                                               Museum, Police
                                                                               Department, Labour
                                                                               Department, West
                                                                               Bengal State Electricity
                                                                               Board, The West Bengal
                                                                               Power Development
                                                                               Corporation, Coal India
                                                                               Ltd., Bharat Coaking
                                                                               Coal Ltd (subsidiary of
                                                                               Coal India Ltd), Steel
                                                                               Authority of India,
                                                                               Public Works
                                                                               Department, Non Government Colleges,
                                                                               Educational Department,
                                                                               Board of Secondary
                                                                               Education, Board of
                                                                               Higher Secondary
                                                                               Education,
                                                                               Anthropological Survey
                                                                               of India, Central Glass &
                                                                               Ceramic Research
                                                                               Institute, Bose Institute
                                                                               and employees of
                                                                               Government
                                                                               Departments both
                                                                               Central and State
                                                                               (including PSUs)
                                                                               jurisdiction over whom
                                                                               have not been
                                                                               specifically assigned to
                                                                               any other charges,
                                                                               whose principal source
                                                                               of income is from
                                                                               “Salary”.
 
210  Commissioner of  Kolkata,   In the State of West  Persons referred to in  Employees of Railway
     Income-tax,      West       Bengal-               column (6),             being Workshop of
     Kolkata-VIII     Bengal     Districts of Kolkata, individuals deriving    Kanchrapara and Liluah,
                                 Howrah, North &       income from sources     Health Department,
                                 South 24 Parganas     other than income from  Food and Civil Supplies
                                                       business or profession including Food
                                                       and residing within the Corporation of India,
                                                       territorial area Indian Airlines and other
                                                       mentioned in column (4). Airlines, HPCL,
                                                                               Government schools and
                                                                               colleges, Agriculture,
                                                                               employees of otherl
                                                                               Nationalised Banks and
                                                                               Non-Government Banks
                                                                               jurisdiction over whom
                                                                               have not been
                                                                               specifically assigned to
                                                                               any other charges,
                                                                               teaching and non teaching employees of
                                                                               Non-Government
                                                                               schools of Kolkata and
                                                                               Howrah, whose principal
                                                                               sources of income is
                                                                               from “Salary”.
                                                                               Individuals in private
                                                                               employment with their
                                                                               employers’ name
                                                                               starting with alphabet
                                                                               “A” to “M” and whose
                                                                               offices are situated
                                                                               within the territorial
                                                                               areas as mentioned in
                                                                               column (4).
 
211 Commissioner of   Kolkata   In the State of West  Persons referred to in   Employees of
    Income-tax,       West      Bengal-               column (6). being        Department of Central
    Kolkata-IX        Bengal    Districts of Kolkata, individuals deriving     Excise & Customs, Jute
                                Howrah, North &       income from sources      Corporation of India,
                                South 24 Parganas     other than income from   Border Security Force,
                                                      business or profession   Central Reserve Police
                                                      and residing within the  Force, West Bengal
                                                      territorial area         Government Health
                                                      mentioned in column (4). Scheme, India Drug
                                                                               Research Laboratory,
                                                                               SIB, Government of India
                                                                               Press, Mint, Central
                                                                               Inland Water Transport,
                                                                               Registrar of Company
                                                                               Affairs, SAI, National
                                                                               Sample Survey, National
                                                                               Test House, NATMO,
                                                                               Export Inspection
                                                                               Council/Agency, Airport
                                                                               Authority of India, Audit
                                                                               Department,
                                                                               Meteorological
                                                                               Department, Botanical
                                                                               Survey of India,
                                                                               Geological Survey of I
                                                                               India, Zoological Survey
                                                                               of India, Transport
                                                                               Department,
                                                                               Assembly/Governor
                                                                               House, Registrar, sub Registrar, Registrar of
                                                                               Co-operative Societies,
                                                                               Housing, Tourism, Social
                                                                               Welfare, Fisheries and
                                                                               Forest Departments,
                                                                               Civil Administrations,
                                                                               Drugs Controller,
                                                                               Irrigation and
                                                                               Waterways, Fire Service,
                                                                               Judiciary, Civil Defence,
                                                                               Air India, Animal
                                                                               Husbandary, IDBI bank,
                                                                               Reserve Bank of India,
                                                                               Co-operative banks,
                                                                               Gramin banks, Dena
                                                                               Bank, Oriental Bank of
                                                                               Commerce, NABARD
                                                                               bank, Exim Bank, UTI
                                                                               Bank, HDFC Bank and
                                                                               ICICI Bank Ltd., whose
                                                                               principal source of
                                                                               income is from “Salary”.
                                                                               Individuals in private
                                                                               employment with their
                                                                               employers’ name
                                                                               starting with alphabet
                                                                               “N” to “Z” and whose
                                                                               offices are situated
                                                                               within the territorial
                                                                               areas as 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. 187/13/2002-ITA-I]
  
 

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