Jurisdiction of Income-tax authorities - Authorisation of Income-tax authorities and their jurisdiction - 50/2014 - Income Tax

Partial Superseded vide NOTIFICATION NO. 55/2014 Dated the 30 th October, 2014 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 50/2014 (Income-tax) New Delhi, the 22nd October, 2014 S.O. 2752(E).- In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income Tax Act, 1961 (43 of 1961) , and in supersession of Government of India, Central Board of Direct Taxes, notification number S.O. 732(E) dated the 31 st July, 2001, published in the Gazette of India, Extra-Ordinary, Part-II, Section 3, Sub-section (ii), dated the 31 st July, 2001 except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes, hereby,- (a) directs that the Principal Commissioners of Income-tax or Commissioners of Income-tax specified in column (2) of the Schedule-I annexed hereto, having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule-I, shall exercise the powers and perform the functions in respect of such cases or classes of cases specified in the corresponding entries in column (6) of the said Schedule-I, of such persons or classes of persons being residents or not ordinarily residents in India as per section 6 of the Income-tax Act, 1961 and as specified in the corresponding entries in column (5) of the said Schedule-I, in such territorial areas specified in the corresponding entries in column (4) of the said Schedule-I, in respect of all incomes or classes of income thereof; (b) directs that the Principal Commissioners of Income-tax or Commissioners of Income-tax specified in column (2) of the Schedule-II annexed hereto, having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule-II, shall exercise the powers and perform the functions in respect of any cases or classes of cases, of any persons or classes of persons in respect of all incomes or classes of income, in such territorial areas specified in the corresponding entries in column (4) of the said Schedule-II; (c) authorises the Principal Commissioners of Income-tax or Commissioners of Income-tax specified in column (2) of the said Schedule-I to issue orders in writing for exercise of the powers and performance of the functions by the Additional Commissioners of Income-tax or Joint Commissioners of Income-tax, 18 [and Tax Recovery Officers] who are subordinate to them, in respect of such cases or classes of cases specified in the corresponding entries in column (6) of the said Schedule-I, of such persons or classes of persons specified in the corresponding entries in column (5) of the said Schedule-I, in such territorial areas specified in the corresponding entries in column (4) of the said Schedule-I, in respect of all incomes or classes of income thereof; (d) authorises the Principal Commissioners of Income-tax or Commissioners of Income-tax specified in column (2) of the said Schedule-II to issue orders in writing for exercise of the powers and performance of the functions by the Additional Commissioners of Income-tax or Joint Commissioners of Income-tax, who are subordinate to them, in respect of any cases or classes of cases, of any persons or classes of persons in respect of all incomes or classes of income, in such territorial areas specified in the corresponding entries in column (4) of the said Schedule-II; 41 [ (da) authorises the Principal Commissioners of Income-tax or Commissioners of Income-tax specified in column (2) of the Schedule III annexed hereto, having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule-III, shall exercise the powers and perform the functions in respect of any cases or classes of cases, of any persons or classes of persons in respect of all incomes or classes of income, in such jurisdiction specified in the corresponding entries in column (4) of the said Schedule III in the addition to their existing jurisdiction. ] 49 [ (db) authorises the Principal Commissioners of Income-tax or Commissioners of Income-tax specified in column (2) of the Schedule IV annexed hereto, having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule-IV, shall exercise the powers and perform the functions in respect of any cases or classes of cases, of any persons or classes of persons in respect of all incomes or classes of income, in such jurisdiction specified in the corresponding entries in column (4) of the said Schedule IV in addition to their existing jurisdiction. ] (e) authorises the Additional Commissioners of Income-tax or Joint Commissioners of Income-tax referred to in clauses (c) and (d) of this notification, to issue orders in writing for exercise of the powers and performance of the functions by the Assessing Officers, who are subordinate to them, in respect of such specified area or persons or classes of persons or incomes or classes of incomes or cases or classes of cases, in respect of which such Additional Commissioners of Income-tax or Joint Commissioners of Income-tax are authorised by the Principal Commissioners of Income-tax or Commissioners of Income-tax referred to in clause (c) and (d) of this notification. Explanation :- For the purposes of this notification,- (i) residing means,- (a) in the case of an individual, place of residence, unless otherwise provided in this notification; (b) in the case of an Hindu undivided family, place of residence of the Karta; and (c) in the case of a firm or an association of persons or a body of individuals or a local authority and all other artificial juridical persons other than companies, the place where the head office is located. (ii) in cases of companies whose names begin with any of the numericals (hereinafter numeric companies ), the Principal Commissioners of Income-tax or Commissioners of Income-tax who exercise the powers and perform the functions in respect of companies whose names begin with the alphabet which is same as that of the first alphabet of the name of the numeric companies in words, shall exercise the powers and perform the functions in respect of those numeric companies. (iii) column (2) of the schedule specifies the designation of Income-tax authorities as Principal Commissioner/ Commissioner of Income-tax . The designation is to be understood as Principal Commissioner of Income-tax or Commissioner of Income-tax. For example, Principal Commissioner/ Commissioner of Income-tax, Ahmedabad-1 refers to an income tax authority, which could either be Principal Commissioner of Income-tax, Ahmedabad-1, or Commissioner of Income-tax, Ahmedabad-1. Note: The Income-tax authorities referred to in column (2) of the schedule annexed to this notification shall not exercise powers and perform functions, which have specifically been assigned through separate notification(s), to an Income-tax authority having designation other than those mentioned in column (2) below. 2. This notification shall come into force with effect from 15th day of November, 2014. SCHEDULE-I Sl. No Designation of Income-tax authorities Headquarters Territorial Areas Persons or classes of persons Cases or classes of cases (1) (2) (3) (4) (5) (6) 1 Principal Commissioner/ Commissioner of Income-tax, Ahmedabad-1 Ahmedabad, Gujarat In the State of Gujarat- (a) District of Ahmedabad (b) Municipal Wards of City of Ahmedabad: (i) Kalupur (ii) Dariapur (iii) Madhupura (iv) Dudheswar (v) Raikhad (vi) Shahpur (vii) Khadia (viii) Jamalpur (ix) Usmanpura (SP Stadium) (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (b) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (c) persons other than companies deriving income from business or profession and whose principal place of business or professionis within the territorial area mentioned in item (a) of column (4); (d) persons being individuals referred to in item (b) of column (6). (e) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (f) persons other than companies deriving income from business or profession and whose principal place of business or professionis within the territorial area mentioned in item (b) of column (4); (a) All cases of companies mentioned in item (a) of column (5) whose names begin with the alphabet A or B or C or D ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in items (a) and (c) of this column; (c) all the cases of persons referred to in (a),(b) and(c) of column (5) who are registered as member with National Stock Exchange, Bombay Stock Exchange, Ahmedabad Stock Exchange, Commodity Exchanges, Over The Counter Exchange of India and any other Exchange dealing with securities and commodities; (d) all cases of persons referred to in (a), (b) and (c) of column (5) being sub-brokers associated with persons mentioned at item (c) above; (e) All cases of persons referred to in corresponding entries in items (e) and (f) of column (5) other than those having principal source of income from salary or other than the cases mentioned at item (c) and (d) above or falling under the jurisdiction of Principal Commissioner/ Commissionerof Income-tax, Ahmedabad-4. 2 Principal Commissioner or Commissioner of Income-tax, Ahmedabad-2 Ahmedabad, Gujarat In the State of Gujarat - (a) District of Ahmedabad (b) Municipal Wards of the City of Ahmedabad: (i) Naranpura, (ii) Juna Vadaj, (iii) Nava Vadaj, (iv) Ranip (v) Sabarmati (vi)Chandkheda Motera (vii) Kali (c) Districts of Sabarkantha and Aravali (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6). (c) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (e) Persons 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); (f) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (c) of column (4); (g) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (c) of column (4); (h) persons being individuals referred to in item (e) of column (6). (a) All cases of companies mentioned in item (a) of column (5) whose names begin with the alphabet 'E' or 'F' or 'G' or 'H' or 'I' or 'J' or 'K' or 'L' or 'M'; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) of column (5); (c) all cases of persons referred to in corresponding entries in items (c) and (d) of column (5) other than those having principal source of income from salary or other than the cases falling under the jurisdiction of Principal Commis- sioner/Commissioner of Income-tax, Ahmedabad-1 or Principal Commissioner/ Commissioner of Income-tax, Ahmedabad-4. (d) All cases of persons referred to in corresponding entries in items (e), (f) and (g) of column (5); (e) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (g) of column (5). 3 Principal Commissioner/ Commis-sioner of Income-tax, Ahmedabad-3 Ahmedabad, Gujarat In the State of Gujarat - (a) District of Ahmedabad: (b) Municipal Wards of the City of Ahmedabad: (i) Odhav, (ii) Arbuda Nagar, (iii) Mahavir Nagar, (iv) Nikol, (v) Vastral (vi) Viratnagar (vii) Vejalpur, (viii) Jodhpur, (ix) Bodakdev (x) Thaltej (xi) Sarkhej (xii) Ramol-Hathijan, (xiii) Vatva, (xiv) Isanpur, (xv) Lambha, (xvi) Ghodasar (c) The following Talukas of Ahmedabad District (excluding the areas of such Talukas covered under Municipal wards of city of Ahmedabad) (i) Viramgam (ii) Mandal, (iii) Detroj (iv) Sanand (v) Bavla, (vi) Dholka, (vii) Dhandhuka, (viii) Daskroi (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6). (c) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (b) and (c) of column (4); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (b) and (c) of column (4); (a) All cases of companies mentioned in item (a) of column (5) whose names begin with the alphabet 'N' or 'O' or 'P' or 'Q' or 'R; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) of column (5); (c) all cases of persons referred to in corresponding entries in items (c) and (d) of column (5) other than those having principal source of income from salary or other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Ahmedabad-1 or Principal Commissioner/ Commissioner of Income-tax, Ahmedabad-4. 4 Principal Commis- sioner/Com- missioner of Income-tax, Ahmedabad-4 Ahmedabad, Gujarat In the State of Gujarat - (a) District of Ahmedabad; (b) Municipal Wards of the city of Ahmedabad: (i) Ghatlodia, (ii) Chandlodia, (iii) Gota In the State of Gujarat (c) district of Banaskantha (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6). (c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (d) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (e) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (f) Persons 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);(g) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (c) of column (4); (h) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (c) of column (4); (i) persons being individuals referred to in item (f) of column (6). (a) All cases of companies mentioned in item (a) of column (5) whose names begin with the alphabet 'S' or 'T' or 'U' or 'V' or 'W' or X or Y or Z ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) of column (5); (c) all cases of persons referred to in corresponding entry in item (c) of column (5) whose principal source of income is from legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession as is notified by the Board in the Official Gazette under sub-section (1) of section 44AA of the Income-tax Act, 1961. (d) all cases of persons referred to in corresponding entries in items (d) and (e) of column (5) other than those having principal source of income from salary or other than the cases mentioned at (c) above or falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Ahmedabad-1 . (e) All cases of persons referred to in corresponding entries in items (f), (g) and (h) of column (5); (f) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (h) of column (5). 5 Principal Commissioner/ Commissioner of Income-tax. Ahmedabad-5 Ahmedabad, Gujarat In the State of Gujarat-(a) District of Ahmedabad (b) Following Municipal wards of city of Ahmedabad: (i) Vasna (ii) Ambawadi (iii) Navrangpura (iv) Paldi, (v) Bapunagar, (vi) Kankaria (vii) Gomtipur, (viii) India Colony (a) Persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4). (b) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (a) All cases of persons referred to in corresponding item (a) of column (5) whose principal source of income is Salary and who are employees or pensioners of : (i) all Schools, within the Municipal Limits of AhmedabadCity and AUDA, other thanprimary schoolsrunby Taluka Development Officers (TDOs) and District Development Officers (DDOs); (ii) Limited companies (Including Pvt. Ltd Companies); (iii) Gujarat University and all colleges in Ahmedabad district (Other than schools); (iv) Ahmedabad Municipal Corporation including employees of V.S, L.G, Shardabai and Nagri Hospitals; (v) Primary Schools run by TDOs and DDOs. (b) all cases of persons referred to in corresponding entries in items (b) and (c) of column (5) other than those having principal source of income from salary or other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Ahmedabad-1 or Principal Commissioner/ Commissioner of Income-tax, Ahmedabad-4. 6 Principal Commissioner/ Commissioner of Income-tax, Ahmedabad-6 Ahmedabad, Gujarat In the State of Gujarat(a) Municipal Wards of city of Ahmedabad: - (i) Rakhial (ii) Behrampura (iii) Danilimda (iv) Saraspur (v) Indrapuri (Bagh e Firdoush) (vi) Maninagar (vii) Meghaninagar (viii) Amraiwadi (ix) Khokhara (x) Rajpur (xi) Bhaipura- Hatkeshwar (xii) Asarwa (xiii) Girdharnagar (b) Districts of Bhavnagar and Botad (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (c) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (e) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (b) of column (4); (f) persons being individuals referred to in item (c) of column (6) (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than those having principal source of income from salary or other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Ahmedabad-1 or Principal Commissioner/ Commissioner of Income-tax, Ahmedabad-4. (b) All cases of persons referred to in corresponding entries in items (c), (d) and (e) of column (5); (c) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (e) of column (5). 7 Principal Commissioner/ Commissioner of Income-tax, Ahmedabad-7 Ahmedabad, Gujarat In the State of Gujarat,- (a) District of Ahmedabad (b) Municipal Wards of the City of Ahmedabad: (i) Sardarnagar, (ii) Kubernagar, (iii) Krishnanagar (iv) Thakkar Bapanagar, (v) Saijpur-Bogha (vi) Naroda (vii) Naroda Road (viii) Noble Nagar (c) District of Surendra nagar (a) Persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4). (b) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (d) Persons 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 other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (c) of column (4); (f) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (c) of column (4); (g) persons being individuals referred to in item (d) of column (6). (a) All cases of persons referred to in corresponding item (a) of column (5) whose principal source of income is Salary and who are employees and pensioners of: (i) Central Government, (ii) State Government, (iii) Government Undertakings, (iv) all corporations of Central and State Government, (v) Schools,outside Municipal Limits of Ahmedabad City and AUDA, other than primary schoolsrunby TDOs and DDOs, (vi) any Bank including Banking Companies and (vii) any other employer notspecifically mentioned elsewhere in this order. (b) All cases of persons referred to in corresponding entries in items (b) and (c) of column (5) other than those having principal source of income from salary or other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Ahmedabad-1 or Principal Commissioner/ Commissioner of Income-tax, Ahmedabad-4 . (c) All cases of persons referred to in corresponding entries in items (d), (e) and (f) of column (5); (d) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (f) of column (5). 8 Principal Commissioner/ Commissioner of Income-tax, Gandhinagar Gandhinagar, Gujarat In the State of Gujarat: Districts of Gandhinagar, Mehsana and Patan (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5); (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 9 Principal Commissioner/ Commissioner of Income-tax, Surat-1 Surat, Gujarat In the state of Gujarat (a) Districts of Surat and Tapi; (b) old Municipal wards of Surat Municipal Corporation; 2A, 2B, 2C, 2D, 3A, 3B, 3C, 3D, 13A, 13B, 13C, 14A, 14B, 14C 16A, 16B, 16C, 16D, 17A, 17B, 25 and 27, excluding Krishna Market and Reshamwala Market of Ring Road, Surat. (c) The area of Sachin including Sachin industrial area falling in Old Choryasi taluka. (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (b) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (b) and (c) of column (4); (c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (b) and (c) of column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of companies mentioned in item (a) of column (5) whose names begin with the alphabet A or B or C or D or E or F or G or H or I or J or K or L or M or N ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) of column (5). (c) all cases of persons referred to in corresponding entries in items (b) and (c) of column (5) other than cases whose principal source of income is from Salary . 10 Principal Commissioner/ Commissioner of Income-tax, Surat-2 Surat, Gujarat In the state of Gujarat: (a) Districts of Surat (b) old Municipal wards of Surat Municipal Corporation; 1A, 1B, 1C, 4A, 4B, 4C, 4D, 5A, 5B, 6A, 6B, 8A, 8B, 9A, 9B, 10A, 10B, 12A, 12B, 22, 26, 28 to 39. (c) Talukas of district of Surat; (i) Olpad (ii) Kamrej (iii) Old Choryasi Taluka (excluding Sachin and Sachin Industrial area and corresponding to old municipal wards specified in this notification). (iv) Umarpada (v) Mangrol (vi) Mandvi (vii) Mahuva (viii) Bardoli (ix) Palsana (d) district of Tapi. (e) Talukas of district of Surat; ((h) persons being individuals referred to in item (e) of column (6). i) Umarpada (ii) Mangrol (iii) Mandvi (iv) Mahuva (v) Bardoli (vi) Palsana (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6). (c) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (b) and (c) of column (4); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (b) and (c) of column (4); (e) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (d) of Column (4); (f) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (d) of column (4); (g) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (d) of column (4); (i) Persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (e) of column (4). (a) All cases of companies mentioned in item (a) of column (5) whose names begin with the alphabet O or P or Q or R or S or T or U or V or W or X or Y or Z ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) of column (5); (c) all cases of persons referred to in corresponding entries in items (c) and (d) of column (5) other than cases whose principal source of income is from Salary . (d) All cases of companies mentioned in item (e) of column (5) whose names begin with the alphabet O or P or Q or R or S or T or U or V or W or X or Y or Z ; (e) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (e) of column (5); (f) all cases of persons referred to in corresponding entries in items (f) and (g) of column (5); (d) All cases of persons referred to in corresponding item(i) of column (5) whose principal source of income is Salary . 11 Principal Commissioner/ Commissioner of Income-tax, Surat-3 Surat, Gujarat In the state of Gujarat (a) District of Surat excluding Talukas of ; (i) Umarpada (ii) Mangrol (iii) Mandvi (iv) Mahuva (v) Bardoli (vi) Palsana (b) old Municipal wards of Surat Municipal Corporation; 1D, 7A, 7B, 7C, 7D, 11A, 11B, 15A, 15B, 15C, 15D, 15E, 15F, 18A, 18B, 18C, 19A, 19B, 19C, 19D, 19E, 20, 21, 23, 24. (c) Krishna Market and Reshamwala Market of Ring Road, Surat. (a) Persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (b) and (c) of column (4); (c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (b) and (c) of column (4); (a) All cases of persons referred to in corresponding item (a) of column (5) whose principal source of income is Salary ; (b) all cases of persons referred to in corresponding entries in items (b) and (c) of column (5) other than cases whose principal source of income is Salary . 12 Principal Commissioner/ Commissioner of Income-tax, Valsad Valsad, Gujarat (a) In the state of Gujarat - Districts of Valsad, Navsari and Dang; (b) Union Territory of Dadra and Nagar Haveli (Silvassa); (c) District of Daman in the Union Territory of Daman and Diu; (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (a), (b) and (c) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (a), (b) and (c) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in items (a), (b) and (c) of column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5); (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 13 Principal Commissioner/ Commissioner of Income-tax, Vadodara-1 Vadodara, Gujarat In the state of Gujarat (a) District of Vadodara and Chhotaudepur (b) In the city of Vadodara localities with the names of: (i) Dairy Road (ii) Danteshwar (iii) GIDC Makarpura/ Makarpura (iv) Lal Baug (v) Manjalpur (vi) Tarsali (vii) Atladra (viii) Old Padra Road (ix) Gadapura, Diwalipura (x) Tandalja (xi) Vasna Road (xii) Kalali (xiii) Gotri Road (xiv) Mujmahuda (xv) Sewasi (xvi) T B Hospital (xvii) Chhani Jakat Naka, Chhani Road (xviii) Fatehgunj (xix) Gorwa/Refinery Road/ Panchvati (xx) Kadak Bazar (xxi) Navayard (xxii) Pratapgunj (xxiii) S T Depot (xxiv) Sayajigunj (xxv) Ellora Park (xxvi) Subhanpura (xxvii) Sama (xxviii) Sama Savli Road (xxix) Nizampura (xxx) Pensionpura 34 [(xxxi) Samta] (c) Talukas of the District of Vadodara: (i) Padra (ii) Sinor (iii) Dabhoi (iv) Savli (v) Vadodara (excluding Vadodara City) (d) Areas falling in the municipal limits of Vadodara City, on the western side of the Vadodara - Mumbai Main Railwayline including the areas with the names of: (i) Vadodara Railway Station (ii) Alkapuri (iii) Arunodaya Society (iv) Kunj Society (v) Jetalpur Road (vi) Race Course Circle (vii) Akota (viii) Vasna (ix) R. C. Dutt Road (e) Talukas of the District of Anand: (i) Petlad (ii) Khambhat (iii) Borsad (iv) Tarapur (v) Sojitra (vi) Ankalav (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of Column (4); (b) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (b), (c) and (d) of column (4); (c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (b), (c) and (d) of column (4); (d) persons being individuals referred to in item (b) of column (6). (e) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (e) of column (4); (f) Persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (e) of column (4); (g) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (e) of column (4); (h) persons being individuals referred to in item (e) of column (6). (a) All cases of companies mentioned in item (a) of column (5) whose names begin with the alphabet A or B or C or D or E or F or G or H or I or J or K or L ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) of column (5). (c) all cases of persons referred to in corresponding entries in items (b) and (c) of column (5) other than cases whose principal source of income is Salary . (d) All cases of persons referred to in corresponding entries in items (e), (f) and (g) of column (5); (e) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (g) of column (5). 14 Principal Commissioner/ Commissioner of Income-tax, Vadodara-2 Vadodara, Gujarat In the State of Gujarat: (a) District of Vadodara and Chhotaudepur (b) Talukas of the District of Kheda (c) District of Anand except the Talukas of Petlad, Borsad, Khambhat, Tarapur, Sojitra and Ankalav (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6). (c) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (b) and (c) of column (4); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (b) and (c) of column (4); (e) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in items (b) and (c) of column (4); (f) persons being individuals referred to in item (d) of column (6). (a) All cases of companies mentioned in item (a) of column (5) whose names begin with the alphabet M or N or O or P or Q or R or S or T or U or V or W or X or Y or Z ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) of column (5). (c) All cases of persons referred to in corresponding entries in items (c), (d) and (e) of column (5); (d) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (e) of column (5). 15. Principal Commissioner/ Commissioner of Income-tax, Vadodara-3 Vadodara, Gujarat In the State of Gujarat: (a) In the areas of city of Vadodara (i) Ajwa Road, (ii) Ayurvedic College, (iii) Chokhandi, (iv) Dabhi Faliya, (v) Dabhoi Road, (vi) Gajrawadi, (vii) Haran Khana, (viii) Jahangirpura, (ix) Jawahar Society, (x) Mogalwada, (xi) Nani shak Market (xii) Panigate (xiii) Pratapnagar (xiv) Ranmukteshwar (xv) Sardar Estate (xvi) Vijay society (xvii) Wadi (xviii) Waghodia Road (xix) Yamuna Mill Road (xx) Amdavadi Pole, (xxi) GPO (xxii) Gandhi Nagargruh; (xxiii) Hajratpaga (xxiv) Kalamandir, (xxv) Karelibaug (xxvi) Kirti Tower, (xxvii) Kothi, (xxviii) Mangal Bazar (xxix) Nagarwada (xxx) Padmavti Centre (xxxi) Raopura (xxxii) Salatwada, (xxxiii) Sardar Bhavan, (xxxiv) Sursagar, (xxxv) Vinoba Bhave Road, (xxxvi) VIP Road (xxxvii) Bhutdi Zampa (xxxviii) Bagikhana (xxxix) Bajwada, (xl) Bakrawadi, (xli) Baranpura, (xlii) Chhipwad, (xliii) City Police, (xliv) Dandia Bazar, (xlv) Gendigate, (xlvi) Ghadiali Pole, (xlvii) Jayratna Building, (xlviii) Khanderao Market, (xlix) Kharwa Wad, (l) Laheripura, (li) M G Road, (lii) Madanzampa (liii) Mandvi, (liv) Mehta Pole (lv) Narsinhji Pole (lvi) Navapura (lvii) Nazarbaug, (lviii) Patthar Gate, (lix) PG Textile Mill (lx) Polo Ground, (lxi) R V Desai Road, (lxii) Rajmahal Road, (lxiii) Sant Kabir Road, (lxiv) Shiyapura, (lxv) Siddhnath Road (lxvi) Adania Pole, (lxvii) Bahadurpur (lxviii) Bapod (lxix) Nava Bazar (lxx) Fatehpura, (lxxi) Harni/Harni Village, (lxxii) Harni Road, (lxxiii) Hathikhana, (lxxiv) Kalupura, (lxxv) Lal Akhada, (lxxvi) Warasiya (lxxvii) Yakutpura (lxxviii) Areas of Vadodara District which are not falling in the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Vodadara-1. (b) Talukas of Vadodara District (i) Waghodia (ii) Karjan (c) Talukas of Chhotaudepur District (i) Chhotaudepur (ii) Pavijetpur (iii) Bodeli (iv) Sankheda (v) Kawant (vi) Naswadi (d) Districts of Bharuch and Narmada (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (a), (b) and (c) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a), (b) and (c) of column (4); (c) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (d) of column (4); (d) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (d) of column (4); (e) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (d) of column (4); (f) persons being individuals referred to in item (c) of column (6). (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than cases whose principal source of income is Salary . (b) All cases of persons referred to in corresponding entry in item (c), (d) and (e) of column (5); (c) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 16 Principal Commissioner/ Commissioner of Income-tax, Vadodara-4 Vadodara, Gujarat In the State of Gujarat: (a) District of Vadodara and Chhotaudepur (b) Districts of Panchmahal, Dahod and Mahisagar (a) Persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4). (b) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (b) of column (4); (e) persons being individuals referred to in item (c) of column (6). (a) All cases of persons referred to in corresponding item (a) of column (5) whose principal source of income is Salary . (b) All cases of persons referred to in corresponding entries in items (b), (c) and (d) of column (5); (c) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (d) of column (5). 17 Principal Commissioner/ Commissioner of Income-tax, Rajkot-1 Rajkot, Gujarat In the State of Gujarat : (a) In the District of Rajkot- Municipal Ward numbers 1, 3, 4, 5, 9, 11, 12, 13 and 14 of Rajkot City as per R.M.C. Notification of 2005; (b) Talukas of District of Rajkot; viz.:- (i) Kotada Sanghani (ii) Lodhika (iii) Rajkot (iv) Gondal (v) Jetpur (vi) Upleta (c) Kutch District including Gandhidham and Anjar (a) Persons 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); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (a) and (b) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in items (a) and (b) of column (4); (d) persons being individuals referred to in item (b) of column (6). (e) Persons 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); (f) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (c) of column (4); (g) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (c) of Column (4); (h) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) other than those whose principal source of income is from salary; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). (c) All cases of persons referred to in corresponding entries in items (e), (f) and (g) of column (5); (d) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (g) of column (5). 18 Principal Commissioner/ Commissioner of Income-tax, Rajkot-2 Rajkot, Gujarat In the State of Gujarat: (a) In the District of Rajkot- Municipal Ward numbers 2, 6, 7, 8, 10, 15, 16 and 17 of Rajkot City as per R.M.C. Notification of 2005; (b) Talukas of District of Rajkot viz. (i) Jasdan, (ii) Dhoraji, (iii) Jamkandorana (iv) Padadhari. (c) Rajkot District (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items 35 [(a) and (b)] of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items 35 [(a) and (b)] of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in items 35 [(a) and (b)] of column (4); (d) persons being individuals referred to in item (b) of column (6). 36 [(e) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial areas mentioned in item (c) of column (4)] (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5); (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 37 [(c) all cases of persons referred to in corresponding item (e) of column (5) whose principal source of income is 'salary] 19. Principal Commissioner/ Commissioner of Income-tax, Rajkot-3 Rajkot, Gujarat In the State of Gujarat: (a) In the District of Rajkot- Municipal Wards of Rajkot City Number 38 [18], 19, 20, 21, 22 and 23 as per R.M.C. Notification of. 2005; (b) District of Amreli, Morbi, Junagadh, Gir Somnath and District of Diu in the Union Territory of Daman and Diu. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (d) persons being individuals referred to in item (b) of column 6 (e) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (f) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (g) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (b) of column (4); (h) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) other than those whose principal source of income is from salary; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). (c) All cases of persons referred to in corresponding entries in items (e), (f) and (g) of column (5); (d) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (g) of column (5). 20. Principal Commissioner/ Commissioner of Income-tax, Jamnagar Jamnagar, Gujarat In the State of Gujarat: (a) District of Jamnagar. (b) District of Dev Bhumi Dwarka. (c) District of Porbandar. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a), (b) and (c) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a), (b) and (c) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a), (b) and (c) of column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5); (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 21 Principal Commissioner/ Commissioner of Income-tax, Bangalore-1 Bangalore, Karnataka In the State of Karnataka:- (a) Districts of Bangalore Urban and Bangalore Rural (b) City or urban agglomeration areas of the Bangalore Urban and Rural Districts falling within the territorial areas of the following PIN codes: 1. 560001, 2. 560005, 3. 560008, 4. 560033, 5. 560038, 6. 560042, 7. 560043, 8. 560045, 9. 560046, 10. 560051, 11. 560052, 12. 560071, and 13. 560084 (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (b) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (d) persons being individuals referred to in item (b) of column (6); (e) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4). (a) All cases of companies mentioned in item (a) of column (5) whose names begin with the alphabet A or B other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Bangalore- 2; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above; (c) all cases of persons referred to in corresponding entries in items (b) and (c) of column (5) other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Bangalore- 2; (d) all cases of persons referred to in corresponding entry in item (e) of column (5), other than the cases falling under the jurisdiction of Principal Commissioners/ Commissioners of Income-tax, Bangalore-1 to 7 having principal source of income from Salary (excluding pensioners) who are employees of the Central or State Government (including alljudicial functionaries) or Public Sector undertakings or corporations or commissions of the Central or State Government; 22 Principal Commissioner/ Commissioner of Income-tax, Bangalore-2 Bangalore, Karnataka In the state of Karnataka- (a) Districts of Bangalore Urban Bangalore Rural (b) City or urban agglomeration areas of the Bangalore Urban and rural Districts falling within the territorial areas of the following PIN code areas: 1. 560003, 2. 560010, 3. 560020, 4. 560021, 5. 560053 6. 560055 (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (b) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (d) persons being individuals referred to in item (b) of column (6); (e) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (f) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4). (a) All cases of companies mentioned in item (a) of column (5) whose names begin with the alphabet C or D or E ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in 1 [item (a) above and item (c) below]; (c) all cases of persons referred to in corresponding entry in 2 [item (a) and item (c)] of column (5) whose principal source of income is from legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession as is notified by the Board in the Official Gazette under sub-section (1) of section 44AA of the Income-tax Act, 1961; (d) all cases of persons referred to in corresponding entry in items (a), (b) and (c) of column (5) whose principal source of income is from any activity associated with movies,all types of films, television media, dramatics, performing arts, entertainment industry(including audio or video production, distribution, display, software support, infrastructural support or technical support to the industry), stage shows, operation of cable and radio network, ownership and/or operation of motion picture studios, cinema halls and theatres, and also including cases of artists connected with the aforesaid fields, including video, radio and disc jockeys; (e) all cases of persons referred to in corresponding entries in items (b), (e) and (f) of column (5) . 23 Principal Commissioner/ Commissioner of Income-tax, Bangalore-3 Bangalore, Karnataka In the state of Karnataka- (a) Districts of Bangalore Urban Bangalore Rural (b) City or urban agglomeration areas of the Bangalore Urban and rural Districts falling within the territorial areas of the following PIN code areas: 1. 560023, 2. 560039, 3. 560040, 4. 560044, 5. 560056, 6. 560059, 7. 560060 8. 560061, 9. 560062, 10. 560072, 11. 560074, 12. 560098, 13. 560104 (c) Areas falling in the territorial jurisdiction of Ramanagar District (excluding areas falling in the PIN Codes notified to AOs of Bangalore Urban and Rural Districts) (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (b) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (c) of column (4); (e) persons being individuals referred to in item (e) of column (6). (f) persons 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); (g) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (c) of column (4); (h) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial areas mentioned in item (a) of column (4). (a) All cases of companies mentioned in item (a) of column (5) whose names begin with the alphabet F or G or H or I other than the cases falling under the jurisdiction of Principal Commissioner or Commissioner of Income-tax, Bangalore- 2; (b) all cases of persons referred to in corresponding entries in items (b) and (c) of column (5) other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Bangalore- 2; (c) all cases of persons referred to in item (h) of column (5) other than the cases falling under the jurisdiction of Principal Commissioners or Commissioners of Income-tax, Bangalore-1 to 7, having principal source of income from Salary and who are: (i) employees of all banks (including Co-op. banks), subsidiaries of banks, insurance companies, Universities (including deemed universities), educational and research institutions (including autonomous bodies) (ii) pensionersof Central or State Government including Public Sector Undertakings. (iii) not specifically covered under the jurisdiction of any of the assessing officers in the charges of Principal Commissioner/ Commissioner of Income-tax, Bangalore-1, Principal Commissioner/ Commissioner of Income-tax, Bangalore-3, and Principal Commissioner/ Commissioner of Income-tax, Bangalore-5; (d) all cases of persons referred to in corresponding entries in items (d), (f) and (g) of column (5) ; (e) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entries in items (a) and (d) above. 24 Principal Commissioner/ Commissioner of Income-tax, Bangalore-4 Bangalore, Karnataka In the state of Karnataka- (a) Districts of Bangalore Urban and Bangalore Rural (b) City or urban agglomeration areas of the Bangalore Urban and Rural Districts falling within the territorial areas of the following PIN code areas: 1. 560007, 2. 560016, 3. 560017, 4. 560035, 5. 560036, 6. 560037, 7. 560048, 8. 560049, 9. 560066, 10. 560067, 11. 560075, 12. 560077, 13. 560087, 14. 560093, 15. 560100, 16. 560103, 17. 562114, 18. 562122. 39 [19. 562106] (c) Areas falling in the territorial jurisdiction of Kolar District (excluding areas falling in the PIN Codes notified to AOs of Bangalore Urban and Rural Districts), (d) City or urban agglomeration areas of the Bangalore Urban and Rural Districts falling within the territorial areas of the followingPIN code areas: 1. 560034, 2. 560068, 3. 560076, 4. 560078, 5. 560083, 6. 560095, 7. 560099, 8. 560102, 9. 560105, 10. 562107, 11. 562125. (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (b) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (b) and (d) of column (4); (c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (b) and (d) of column (4); (d) persons being individuals referred to in item (d) of column (6); (e) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (c) of column (4); (f) persons 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); (g) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (c) of column (4); (a) All cases of companies mentioned in item (a) of column (5) whose names begin with the alphabet J or K or L or M other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Bangalore- 2; (b) all cases of persons referred to in corresponding entries in items (b) and (c) of column (5) other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Bangalore- 2; (c) all cases of persons referred to in corresponding entries in items (e), (f) and (g) of column (5) ; (d) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entries in items (a) and (c) above. 25 Principal Commissioner/ Commissioner of Income-tax, Bangalore-5 Bangalore, Karnataka In the state of Karnataka- (a) Districts of Bangalore Urban and Bangalore Rural (b) City or urban agglomeration areas of the Bangalore Urban and Rural Districts falling within the territorial areas of the following PIN code areas: 1. 560002, 2. 560004, 3. 560009, 4. 560018, 5. 560019, 6. 560026, 7. 560028, 8. 560050. (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (b) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (d) persons being individuals referred to in item (b) of column (6); (e) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4). (a) All cases of companies mentioned in item (a) of column (5) whose names begin with the alphabet N or O or P or Q or R other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Bangalore- 2; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above; (c) all cases of persons referred to in corresponding entries in items (b) and (c) of column (5) other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Bangalore- 2; (d) all cases of persons referred to in item (e) of column (5) other than the cases falling under the jurisdiction of Principal Commissioners/ Commissioners of Income-tax, Bangalore-1 to 7, having principal source of income from Salary and who are employees of private companies. 26 Principal Commissioner/ Commissioner of Income-tax, Bangalore-6 Bangalore, Karnataka In the state of Karnataka- (a) Districts of Bangalore Urban and Bangalore Rural (b) City or urban agglomeration areas of the Bangalore Urban and Rural Districts falling within the territorial areas of the following PIN code areas: 1. 560006, 2. 560012, 3. 560013, 4. 560014, 5. 560015, 6. 560022, 7. 560031, 8. 560057, 9. 560058, 10. 560073, 11. 560079, 12. 560086, 13. 560088, 14. 560089, 15. 560090, 16. 560091, 17. 560096, 18. 561101, 19. 562111, 20. 562127, 21. 562131, 22. 562132, 23. 562162, 24. 560024, 25. 560032, 26. 560054, 27. 560063, 28. 560064, 29. 560065, 30. 560080, 31. 560092, 32. 560094, 33. 560097, 34. 560101, 35. 560106, 36. 560300, 37. 561203, 38. 561204, 39. 561205, 40. 562110, 41. 562129, 42. 562130, 43. 562135, 44. 562149, 45. 562157, 46. 562163. 40 [47. 562123] (c) Areas falling in the territorial jurisdiction of Chikkaballapur District (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principalplaceof business in the area mentioned in item (a) of column (4); (b) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (c) of column (4); (e) persons being individuals referred to in item (d) of column (6). (f) persons 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); (g) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (c) of column (4); (a) All cases of companies mentioned in item (a) of column (5) whose names begin with the alphabet S other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Bangalore- 2; (b) all cases of persons referred to in corresponding entries in items (b) and (c) of column (5) other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Bangalore- 2; (c) all cases of persons referred to in corresponding entries in items (d), (f) and (g) of column (5); (d) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entries in items (a) and (c) above; 27 Principal Commissioner/ Commissioner of Income-tax, Bangalore-7 Bangalore, Karnataka In the state of Karnataka- (a) Districts of Bangalore Urban and Bangalore Rural (b) City or urban agglomeration areas of the Bangalore Urban and Rural Districts falling within the territorial areas of thefollowingPIN code areas: 1. 560011, 2. 560025, 3. 560027, 4. 560029, 5. 560030, 6. 560041, 7. 560047 8. 560069, 9. 560070, 10. 560081, 11. 560082, 12. 560085. (c) Areas falling in the territorial jurisdiction of Tumkur District (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (b) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (c) of column (4); (e) persons being individuals referred to in item (d) of column (6). (f) Persons 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); (g) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (c) of column (4); (a) All cases of companies mentioned in item (a) of column (5) whose names begin with the alphabet T or U or V or W or X or Y or Z other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Bangalore- 2; (b) all cases of persons referred to in corresponding entries in items (b) and (c) of column (5) other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Bangalore- 2; (c) all cases of persons referred to in corresponding entries in items (d), (f) and (g) of column (5) ; (d) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entries in items (a) and (c) above; 28 Principal Commissioner/ Commissioner of Income-tax, Mysore. Mysore, Karnataka In the state of Karnataka- Areas falling in the territorial jurisdiction of Mysore, Chamaraj-nagar, Mandya, Hassan, Chikkamagalur, Kodagu Districts (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column 4; (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5); (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 29 Principal Commissioner/ Commissioner of Income-tax, Davanagere. Davanagere, Karnataka In the state of Karnataka- Areas falling in the territorial jurisdiction of Davanagere, Shimoga, Haveri Chitradurga Districts (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companiesderiving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5); (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 30 Principal Commissioner/ Commissioner of Income-tax, Gulbarga. Gulbarga, Karnataka In the state of Karnataka- Areas falling in the territorial jurisdiction of Gulbarga, Bidar, Raichur, Yadgir, Bellary and Koppal Districts (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5); (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 31 Principal Commissioner/ Commissioner of Income-tax, Hubli. Hubli, Karnataka In the state of Karnataka- (a) Areas falling in the territorial jurisdiction of Dharwad and Gadag Districts, and (b) Areas falling in the territorial jurisdiction of Sirsi, Haliyal, Yellapur, Siddapura, and Mundgod Taluksof Uttara Kannada(Karwar) District (a) Persons 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); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (a) and (b) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in items (a) and (b) of column (4); (d) persons being individuals referred to in item (b) of column (6); (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5); (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 32 Principal Commissioner/ Commissioner of Income-tax, Mangalore. Mangalore, Karnataka In the state of Karnataka- Areas falling in the territorial jurisdiction of Dakshina Kannada, Udupi, and Uttara Kannada (excluding Sirsi, Haliyal, Yellapur, Siddapura, and Mundgod Taluks) Districts (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5); (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 33 Principal Commissioner/ Commissioner of Income-tax, Panaji. Panaji, Goa State of Goa (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 34 Principal Commissioner/ Commissioner of Income-tax, Belgaum Belgaum, Karnataka In the state of Karnataka- Areas falling in the territorial jurisdiction of Belgaum, Bijapur, and Bagalkot Districts (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column 4; (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 35 Principal Commissioner/ Commissioner of Income-tax, Bhopal-1 Bhopal In the State of Madhya Pradesh: (a) District of Bhopal (b) District of Bhopal- (i) Following Municipal Wards of Bhopal Municipal Corporation, Bhopal- Ward numbers 22 to 33 and 42 to 52 (ii) Kolar Municipalty, Bhopal (c) District of Bhopal - Remaining part (i.e. other than area of Bhopal Municipal Corporation and Kolar Municipality) of Huzur Tehsil of district Bhopal and not specifically covered in the jurisdiction of Principal Commissioner/ Commissioner of Income- tax,Bhopal-1or Principal Commissioner/ Commissioner of Income- tax, Bhopal-2. (d) Mandideep Industrial area of Raisen District: (e) District of Hoshangabad, Harda and Betul. (a) Persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (c) persons being individuals referred to in item (c) of column (6). (d) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (b) and (c) of column (4); (e) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (b) and (c) of column (4); (f) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 andhaving its registered office or principal place of business in the area mentioned in item (d) of column 4; (g) persons being individuals referred to in item (f) of column (6). (h) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (e) of column (4); (i) persons other than companiesderiving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (e) of column (4); (j) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (d) of column 4; (k) persons being individuals referred to in item (h) of column (6). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) whose principal source of income is from salary and who are employees or pensioners of State Government, BHEL Bhopal or whose salary is drawn from Government of Madhya Pradesh including employees working in Governor s secretariat. (b) all cases of companies mentioned in item (b) of column (5) whose names begin with the alphabet A or B or C or D or E or F or G or H or I or J or K or L or M (c) all cases of individuals being managingdirector or director or manager or secretary in the companies referred to in corresponding entry in item (b) of column (5). (d) All cases of persons referred to in corresponding entry in item (d) and (e) of column (5) other than those whose principal source of income is from Salary (e) All cases of persons referred to in corresponding entries in items (f) of column (5) (f) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (f) of column (5). (g) All cases of persons referred to in corresponding entries in items (h), (i) and (j) of column (5) (h) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (j) of column (5). 36 Principal Commissioner/ Commissioner of Income-tax, Bhopal-2 Bhopal, Madhya Pradesh In the State of Madhya Pradesh: (a) District of Bhopal (b) District of Bhopal- (i) Following Municipal Wards of Bhopal Municipal Corporation, Bhopal Ward numbers 1 to 21, 34 to 41 and 53 to 70 (ii) Berasia Tehsil. (c) In the State of Madhya Pradesh : District of Sehore, Vidisha and Raisen (d) District of Sehore, Vidisha and Raisen excluding Mandideep Industrial Area, Mandideep (a) Persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (c) persons being individuals referred to in item (c) of column (6). (d) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (e) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) column (4); (f) Persons 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); (g) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (c) column (4); (h) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (d) of column (4); (i) persons being individuals referred to in item (g) of column (6); (a) all cases of persons referred toin corresponding entry in item (a) of column (5) whose principal source of income is from Salary and who are- (i) employees or pensioners of Central Government, public sector undertaking including Bank and insurance companies; (ii) persons not falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Bhopal-1 (b) all cases of companies mentioned in corresponding entry in item (b) of column (5) whose names begin with the alphabet N or O or P or Q or R or S or T or U or V or W or X or Y or Z (c) all cases of individuals being managingdirector or director or manager or secretary in the companies referred to in corresponding entry in item (b) of column (5). (d) All cases of persons referred to in corresponding entries in items (d) and (e) of column (5) other than those whose principal source of income is from Salary (e) All cases of persons referred to in corresponding entries in items (f) and (g) of column (5); (f) All cases of companies referred to in corresponding entry in item (h) of column (5) (g) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (h) of column (5). 37 Principal Commissioner/ Commissioner of Income-tax, Gwalior Gwalior, Madhya Pradesh In the State of Madhya Pradesh- Districts of Gwalior, Bhind, Datia, Shivpuri, Morena, Guna, Ashok Nagar Sheopur, Chhatarpur, and Tikamgarh. (a) Persons other than companies deriving income from sources other thanincome from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or professionand whose principalplace of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and havingits registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5); (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 38 Principal Commissioner/ Commissioner of Income-tax, Jabalpur-1 Jabalpur, Madhya Pradesh In the State of Madhya Pradesh: (a) Districts of Balaghat, Seoni, Chhindwara, Damoh,Mandla, Sagar and Narsinghpur, (b) District of Jabalpur; (c) Municipal wards of Jabalpur Municipal Corporation Jabalpur,- Ward number 1, 2, 9, 10, 11, 12, 13, 14, 15, 16, 19, 20, 21, 22, 23, 24, 25, 26, 27, 35, 36, 40, 41, 42, 43, 44, 45, 46, 47, 48, 49, 55, 56 and 57 (i) Cherital (ii) Kotwali (iii) Hanumantal (iv) North Millonganj (v) South Millonganj (vi) Sarafa Bazar (vii) Uprenganj (viii) Niwarganj (ix) Gohalpur (x) Thakkar Gram (xi) Gokalpur (xii) Amdedkar (xiii) Ranjhi (xiv) East Belbagh (xv) West Belbagh (xvi) Bhantalaiya (xvii) North Motinala (xviii) South Motinala (xix) Vivekanand (xx) Wright Town (xxi) Garha (xxii) Hawabagh (xxiii) Gorakhpur (xxiv) Golebazar (xxv) Adhartal (xxvi) Shastri Nagar (d) In the District of Jabalpur- Tehsils of Jabalpur Kundam, Majholi, Patan, Shahpura, Sihora and Panagarh. (a) Persons other than companies deriving income from sources other thanincome from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons other than companies deriving income from business or professionand whose principalplace of business or profession is within the territorial area mentioned in item (a) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and havingits registered office or principal place of business in the area mentioned in item (a) of column (4); (d) persons being individuals referred to in item (b) of column (6). (e) Persons being individuals deriving income from sources other thanincome from business or profession and residing within the territorial area mentioned in item (b) of column (4); (f) Persons other than companies deriving income from sources other thanincome from business or profession and residing within the territorial area mentionedin items (c) and (d) of column (4); (g) persons other than companies deriving income from business or professionand whose principalplace of business or profession is within the territorial area mentioned in items (c) and (d) of column (4); (h) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in items (c) and (d) of column (4); (i) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). (c) All cases of persons referred to in corresponding entry in item (e) ofcolumn (5) whose principalsource of income is from Salary and who are employees or pensioners of Central Government, Central Government Publicsector undertaking and other Government of India Undertakings. (d) All cases of persons referred to in corresponding entries in items (f), (g) and (h) of column (5); (e) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (h) of column (5). 39 Principal Commissioner/ Commissioner of Income-tax, Jabalpur-2 Jabalpur, Madhya Pradesh In the State of Madhya Pradesh: (a) Districts of Panna, Satna, Rewa, Sidhi, Shahdol,Katni, Umaria, Singroli, Anuppur and Dindori; (b) District of Jabalpur (c) In the District of Jabalpur- Municipal wards of Jabalpur Municipal Corporation, Jabalpur,- Ward number 3, 4, 5, 6, 7, 8, 17, 18, 28, 29, 30, 31, 32, 33, 34, 37, 38, 39, 50, 51, 52, 53, 54, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69 and 70 (i) Rani Durgawati (ii) Dr. Ram Manohar Lohia (iii) Garhaphatak (iv) Kamla Nehru Nagar (v) Napier Town (vi) Tripuri Ward (vii) Lalmati (viii) Sidhbaba (ix) Ghamapur (x) Karipathar (xi) Nehru Ward (xii) Dr. Shyama Pd. Mukherji (xiii) Kanchghar (xiv) Dwarka Nagar (xv) Shitla Mai (xvi) shankershah Nagar (xvii) Gupteshwar (xviii) Madan Mahal (xix) Narsingh Ward (xx) Marhatal (xxi) Tilak Ward (xxii) Bhartipur (xxiii) Omti (xxiv) GCF (xxv) Khamaria (xxvi) Khandari (xxvii) Areas under the control of CEO, Cantonment Board (xxviii) Civil Lines (xxix) Gwarighat (a) Persons other than companies deriving income from sources other thanincome from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons other than companies deriving income from business or professionand whose principalplace of business or profession is within the territorial area mentioned in item (a) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and havingits registered office or principal place of business in the area mentioned in item (a) of column (4); (d) persons being individuals referred to in item (b) of column (6). (e) Persons other than companies deriving income from sources other thanincome from business or profession and residing within the territorial area mentioned in item (b) of column (4); (f) persons otherthan companies deriving income from business or professionand whose principalplace of business or profession is within the territorial area mentioned in item (b) of column (4); (g) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and havingits registered office or principal place of business in the area mentioned in item (b) of column (4); (h) persons being individuals referred to in item (d) of column (6). (i) Persons other than companies deriving income from sources other thanincome from business or profession and residing within the territorial area mentioned in item (c) of column (4); (j) persons other than companies deriving income from business or professionand whose principalplace of business or profession is within the territorial area mentioned in item (c) of column (4); (k) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and havingits registered office or principal place of business in the area mentioned in item (c) of column (4); (l) persons being individuals referred to in item (f) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5); (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). (c) All cases of persons referred to in corresponding entries in items (e), (f) and (g) of column (5) not covered in the jurisdiction of Principal Commissioner/ Commissionerof Income-tax, Jabalpur-1 (d) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (g) of column (5). (e) All cases of persons referred to in corresponding entries in items (i), (j) and (k) of column (5); (f) all casesof individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (k) of column (5). 40 Principal Commissioner/ Commissioner of Income-tax, Raipur-1 Raipur, Chattisgarh In the State of Chattisgarh: (a) Disrticts of 1. Sukma 2. Bijapur 3. Dantewara 4. Baster 5. Narayanpur 6. Kondagaon 7. Kanker 8. Dhamtari 9. Gariyaband 10. Mahasamund 11. Balodabazar. (b) Raipur district (Except theterritorial jurisdiction of Municipal Corporation Raipur assigned to Principal Commissioner / Commissioner of Income- tax, Raipur-2) (a) Persons other than companies deriving income from sources other thanincome from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or professionand whose principalplace of business or profession is within the territorial area mentionedin of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and havingits registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (c) of column (6). (e) persons being individuals deriving income from sources other thanincome from business or profession and residing within the territorial area mentioned in column (4); (a) All cases of persons referred to in corresponding entry in item (e) ofcolumn (5) whose principalsource of income is from 'Salary' and who are employees or pensioners of the Central Government or of Public Sector Unit wholly or partly owned by the Central Government and State Government or PublicSector Unit wholly or partly owned bythe State Government; (b) all cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (c) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 41 Principal Commissioner/ Commissioner of Income-tax, Raipur-2 Raipur, Chattisgarh In the State of Chattisgarh: (a) Districts of 1. Durg 2. Balod 3. Bemetara 4. Kawardha 5. Rajnandgaon (b) Raipur (Areas falling under the jurisdiction of Municipal Corporation of Raipur on the right hand side of NH-6 (G.E. Road) starting from entry to Raipur Municipal Corporation area (from Kumhari Side) from Kharun River Bridge passingthrough Tatibandh Chowk, JaistabmbhChowk, Sashtri Chowk, up to Ambedkar Chowk (apposite Collectorate) Right hand side of road to AkashwaniChowk passing through Raj Bhawan, LIC office, Income tax Office upto Kali Mandir. Right hand side of road from Akashwani Chowk (Near Kali Mandir) to Mahila Police Thana upto Kalibadi. Right hand side of road from kalibadi chowk to the end point of Municipal Corporation of Raipur toward Abhanpur Road passing thorugh Sidharth Chowk, Pachedi Naka, MMI Lalpur. (a) Persons other than companies deriving incomefrom sources other thanincome from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or professionand whose principalplace of business or profession is within the territorial area mentionedin of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and havingits registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (c) of column (6). (e) persons being individuals deriving income from sources other thanincome from business or profession and residing within the territorial area mentioned in column (4); (a) All cases of persons referred to in corresponding entry in item (e) ofcolumn (5) whose principalsource of income is from 'Salary' and who are- (i) employees or pensioners of the Bank, InsuranceCompanies and private salary; (ii) persons not falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Raipur-1 (b) all cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (c) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 42 Principal Commissioner/ Commissioner of Income-tax, Bilaspur Bilaspur, Chattisgarh In the State of Chattisgarh: District of - 1. Bilaspur 2. Korba 3. Raigarh 4. Sarguja 5. Koriya 6. Janigir-Champa 7. Jashpur 8. Surajpur 9. Balrampur 10. Mugeli (a) Persons other than companies deriving income from sources other thanincome from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or professionand whose principalplace of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and havingits registered office or principal place of business in the area mentioned in column 4; (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5); (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 43 Principal Commissioner/ Commissioner of Income-tax, Indore-1 Indore, Madhya Pradesh In the state of Madhya Pradesh: (a) District of Dhar (b) District of Indore (c) Municipal wards of Indore as per Gazette notification No. 820 of Madhya Pradesh Government dated 04/07/2014. (i) 19-Vishwakarma, (ii) 20-Gouri Nagar, (iii) 21-Shyam Nagar, (iv) 22-Pt. Deen Dayal Upadhaya, (v) 23-Lt. Rajesh Joshi, (vi)24-Sant Baliji Nath Maharaj, (vii) 25-Nanda Nagar, (viii) 26-Jeen Mata, (ix)27-Pashupatinath, (x) 28-Maa Tulja Bhawani, (xii) 30-Sant Ravidas, (xiii) 31-Maharaja Chatrasal, (xiv) 32-Atal Bihari Bajpai, (xv) 33-Sukhaliya, (xvi) 34-Shaheed Bhagat Singh, (xvii) 35-Lasudiya Mori, (xviii) 36-Nipaniya, (xix) 41-Kailashpuri, (xx) 42-Swami Vivekanand, (xxi) 43-Shree Nagar (xxii) 44-HIG, (xxiii) 45-Dr. Bhimrao Ambedkar, (xxiv) 46-Somnath, (xxv) 48-Geeta Bhawan, (xxvi) 49-Tilak Nagar, (xxvii) 50-Brajeshwari, (xxviii) Part of 55- South Tukoganj(part of the ward having area on the right hand side of road fromShivaji Vatika square to Regal square via Madhumilan square and Dawa Bazar), (xxix) 58-Imli Bazar, (xxx) 59-Harsiddhi, (xxxi)66-Shaheed Hemu Kalani, (xxxii) 67-Maharaja Holkar, (xxxiii) 68-Bambai Bazar, (xxxiv) 69-Jawahar Marg, (xxxv) 71-Dravid Nagar, (xxxvi) 72-Lokmanya Nagar, (xxxvii) 77-Bilawali, (xxxviii) 78-Choithram, (xxxix) 79-Sukhnivas, (xL) 80-Dr.Rajendra Prasad, (xLi) 81-Annapurna, (xLii) 82-Sudama Nagar, (xLiii) 83-Gumashta Nagar, (xLiv) 84-Dwarkapuri, (xLv) 85-Prajapat Nagar, Following Tehsils of Indore District: (d)Tehsil of Sanwer (e) Tehsil of Hatod (f) Tehsil of Indore other than municipal wards. (a) Persons other than companies deriving income from sources other thanincome from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons other than companies deriving income from business or professionand whose principalplace of business or profession is within the territorial area mentioned in item (a) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and havingits registered office or principal place of business in the area mentioned in item (a) of column (4); (d) persons being individuals referred to in item (b) of column (6). (e) persons other than companies deriving incomefrom sources other thanincome from business or profession and residing within the territorial area mentionedin items (c), (d), (e) and (f) of column (4); (f) persons otherthan companies deriving income from business or professionand whose principalplace of business or profession is within the territorial area mentioned in items (c), (d), (e) and (f) of column (4); (g) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and havingits registered office or principal place of business in the area mentioned in item (b) of column (4); (h) persons being individuals referred to in item (e) of column (6). (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5); (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). (c) All cases of persons referred to in corresponding entries in items (e) and (f) of column (5) (d) all casesof companies mentioned in item (g) ofcolumn (5) whose names begin with the alphabet A or B or C or D or E or F or G or H or I or J or K or L or M or N or O (e) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (g) of column (5). 44 Principal Commissioner/ Commissioner of Income-tax, Indore-2 Indore, Madhya Pradesh In the state of Madhya Pradesh: (a) District of Indore (b) District of Khandawa, District of Khargone, District of Burhanpur, District of Barwani; (c) Municipal wards of Indore as per Gazette notification No. 820 of Madhya Pradesh Government dated 04/07/2014- (i) 1-Sirpur, (ii) 2-Chandan Nagar, (iii) 3-Kalani Nagar, (iv) 4-Sukhdev Nagar, (v) 5-Rajnagar, (vi) 6-Malharganj, (vii) 7-Janta Colony, (viii) 8-Junarisala, (ix) 9-Vrindavan, (x) 10-Banganga, (xi) 11-Bhagirathpura, (xii) 12-Govind Colony, (xiii) 13-Sangam Nagar, (xiv) 14-Ashok Nagar, (xv) 15-Bijasan, (xvi) 16-Nandbagh, (xvii) 17-Kushwaha Nagar, (xviii) 18-Sant Kabir, (xix) 37-Saikrupa, (xx) 38-Haji Colony, (xxi) 39-Naharshah Wali, (xxii) 40-Khajrana Ganesh, (xxiii) 47-Sardar Vallabh Bhai, (xxiv) 51-Bhagwati Nagar, (xxv) 52-Musha Khedi, (xxvi) 53-Dr. Molana Aazad Nagar, (xxvii) 54-Residency, (xxviii) 56-Snehalata Ganj, (xxix) 57-Devi Ahillyabai, (xxx) 60-Ranipura, (xxxi) 61-Tatya Sarvate, (xxxii) 62-Rawaji Bazar, (xxxiii) 63-Navalakha, (xxxiv) 64-Chitawad, (xxxv) 65-Sant Kawar Ram, (xxxvi) 70-Loknayak Nagar, (xxxvii) 73-Laxman Singh Chouhan, (xxxviii) 74-Vishnupuri, (xxxix) 75-Palda, (xL) 76-Mundla Nayta, (xLi) Part of 55- South Tukoganj(part of the ward having area on the left hand side ofroad from Shivaji Vatika square to Regal square via Madhumilan square excluding Dawa Bazar) FollowingTehsils of Indore District: (d) Tehsil of Depalpur, (e) Tehsil of Mhow (a) Persons other than companies deriving income from sources other thanincome from business or profession and residing within the territorial area mentionedin items (b), (c), (d) and (e) of column (4); (b) persons other than companies deriving income from business or professionand whose principalplace of business or profession is within the territorial area mentioned in items (b), (c), (d) and (e) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and havingits registered office or principal place of business in the area mentioned in item (a) of column (4); (d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and havingits registered office or principal place of business in the area mentioned in item (b) of column (4); (e) persons being individuals referred to in item (c) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (d) of column (5) (b) all casesof companies mentioned in item (c) ofcolumn (5) whose names begin with the alphabet P or Q or R or S or T or U or V or W or X or Y or Z (c) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in items (a) and (b) above. 45 Principal Commissioner/ Commissioner of Income-tax, Ujjain Ujjain, Madhya Pradesh In the State of Madhya Pradesh: (i) District of Ujjain (ii) District of Dewas (iii) District of Ratlam (iv) District of Shajapur (v) District of Mandsaur (vi) District of Neemuch (vii) District of Agar Malwa (viii) District of Rajgarh (ix) District of Jhabua (x) District of Alirajpur (a) Persons other than companies deriving income from sources other thanincome from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or professionand whose principalplace of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and havingits registered office or principal place of business in the area mentioned in column 4; (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 46 Principal Commissioner/ Commissioner of Income-tax, Bhubaneswar-1 Bhubaneswar ,Odisha (a) In the State of Odisha; Districts of:- Angul,Boudh, Dhenkanal, Gajapati, Ganjam, Koraput, Malkangiri, Nawarangpur, Nayagarh, Phulbani, Puri, Rayagada and Khurda (b) In the State of Odisha; Districts of:- Boudh, Gajapati, Ganjam, Koraput, Malkangiri, Nawarangpur, Nayagarh, Phulbani,, Rayagada and Khurda excludingthe area under Bhubaneswar Municipal Corporation (c) The following areas under Bhubaneswar Municipal Corporation: (i) areas covered under postal PIN Code Number 751002 including Old Town, Kapilprasad, Sundarpada, Nuagaon, Lingipur, Sisupal, Samantrapur, bindusagar, Kedargouriand Nageswartangi. (ii) areas covered under postal PIN Code 751020 including Aerodrome Area, Pokhariput, Palaspalli, Bhimatangi, Bhimpur, Jadupur and Begunia. (iii) areas covered under postal PIN Code 751006 including Budheswari Colony, Kalpana Square, Jharpada and Laxmisagar. (iv) areas covered under postal PIN Code 751018 including Bargarh BRIT Colony. (v) areas covered under postal PIN Code 751014 including BJB Nagar, Goutam Nagar, BhubaneswarCourt, Lewis Road, Housing Colony near Panthaniwas. (vi) areas covered under postal PIN Code 751003 including Siripur, Surya Nagar, Agriculture University and Unit-VII. (vii) areas covered under postal PIN Code 751031 including Baramunda, Khandagiri. (viii) areas covered under postal PIN Code 751019 including Dumduma and Jagamara (ix) Any other residual area within the Bhubaneswar Municipal Corporationterritorial limits other than above and other than the areas assigned to Principal Commissioner/ Commissioner of Income- tax, Bhubaneswar-2 (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (b) and (c) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (b) and (c)of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (d) persons being individuals referred to in item(b) of column (6); (e) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial areas mentioned in item (b) of column (4). (a) All cases of persons referred to in corresponding entries in items (a), (b) and(c) of column(5) other than those cases whose principal source of income is from Salary (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5); (c) all cases of persons referred to in corresponding entry in item (e) of column (5) whose principal source of income is from Salary . 47 Principal Commissioner/ Commissioner of Income-tax, Bhubaneswar-2 Bhubaneswar, Odisha In the State of Odisha; (a) Districts of Anugul, Dhenkanal, Puri and the following areas of Bhubaneswar Municipal Corporation: (i) areas covered under postal PIN Code 751008 including Raj Bhawan and adjoining areas. (ii) areas covered under postal PIN Code 751009 including Ashok Nagar, Forest Park, Bapuji Nagar and Unit-1. (iii) areas covered under postal PIN Code 751022 including Bhoi Nagar. (iv) areas covered under postal PIN Code 751004 including Vani Vihar and VSS Nagar. (v) areas covered under postal PIN Code 751007 including Saheed Nagar and Satya Nagar. (vi) areas covered under postal PIN Code 751001 including GPO, Unit-III, Unit-V, Unit-VI, Master Canteen amd Sashtri Nagar. (vi) areas covered under postal PIN Code 751010 including Rasulgarh, Gadagopinth Prasad, Kalarpur, Pandra, Bomikhal and Mancheswar Industrial Estate. (vii) areas covered under postal PIN Code 751016 including Chandrasekharpur. (viii) areas covered under postal PIN Code 751021 including Sailashree Vihar. (ix) areas covered under postal PIN Code 751012 including Nayapalli. (x) areas covered under postal PIN Code 751015 including IRC Village. xi) areas covered under postal PIN Code 751011 including CRP Square. (xii) areas covered under postal PIN Code 751017 including Mancheswar Railway Colony. (xiii) areas covered under postal PIN Code 751023 including East Cost Railway Colony. (xiv) areas covered under postal PIN Code 751005 including Sainik School and Government Press. (xv) areas covered under postal PIN Code 751013 including IMMT and Institute of Physics. (xvi) areas covered under postal PIN Code 751024 including KIIT. (xvii) areas covered under postal PIN Code 751030 including Patia and Kanan Vihar. (b) Districts of Anugul, Dhenkanal, Puri and the area under Bhubaneswar Municipal Corporation. (a) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (b)persons other than companies deriving income from sources otherthan income from business or profession and residing within theterritorial areamentioned in item (a) of column (4); (c) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial areas mentioned in item (b) of column (4). (a) All cases of persons referred to in corresponding entries in items (a) and (b) ofcolumn (5) other than those whose principal source of income is from Salary (b) all cases of persons referred to in corresponding entry in item (c) of column (5) whose principal source of income isfrom Salary . 48 Principal Commissioner/ Commissioner of Income-tax, Cuttack Cuttack, Odisha In the State of Odisha; Districts of Balasore, Bhadrak, Cuttack, Jagatsinghpur, Jajpur, Kendrapara, Keonjhar, Mayurbhanj, (a) Persons other than companies deriving incomefrom sources other than income from business or profession and residing within the territorial area mentionedin column (4); (b) persons other than companies deriving income from business or profession and whose principal placeof business or profession is withinthe territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4). (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and(c) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 49 Principal Commissioner/ Commissioner of Income-tax, Sambalpur Sambalpur, Odisha In the State of Odisha; Districts of Bargarh, Bolangir, Deogarh, Jharsuguda, Kalahandi, Nuapara, Sambalpur, Sonepur, Sundegarh (a) Persons other than companies deriving income from sources other thanincome from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or professionand whose principalplace of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and havingits registered office or principal place of business in the area mentioned in column (4).(d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 50 Principal Commissioner/ Commissioner of Income-tax, Chandigarh-1 Chandigarh Areas within the territorial limits of Sec.1 to 25 of the Union Territory of Chandigarh, Industrial. Area, Phase-1 and 2 Chandigarh, Manimajra, all areas falling under District of Ropar and all areas falling in the Tehsil Derabassi in Distt. SAS Nagar Mohali including Kanungo Circles of Dera Bassi, Samgoli, Lalru, Banur and Jansala. (a) Persons other than companies deriving income from sources other thanincome from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or professionand whose principal place of business or professionis within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered officeor principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managingdirector or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 51 Principal Commissioner/ Commissioner of Income-tax, Chandigarh-2 Chandigarh Areas within the territorial limits of Sector 26 to Sector 61, villages of Union Territory, Chandigarh and areas falling within the district of SAS Nagar(Mohali) Punjab except all areas falling in the Tehsil of Dera Bassi in Distt. SAS Nagar (Mohali) including Kanungo Circles of Dera Bassi, Samgoli, Lalru, Banur and Jansala (a) Persons other than companies deriving income from sources other thanincome from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or professionand whose principal place of business or professionis within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 52 Principal Commissioner/ Commissioner of Income-tax, Panchkula Panchkula, Haryana In the State of Haryana- Districts of Panchkula, Ambala and Yamuna Nagar. (a) Persons other than companies deriving income from sources other thanincome from business or profession and residing withinthe territorial areamentioned in column (4); (b) persons other than companies deriving income from business or professionand whose principal place of business or professionis within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managingdirector or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 53 Principal Commissioner/ Commissioner of Income-tax, Karnal Karnal, Haryana In the State of Haryana- Districts of Karnal, Kaithal, Panipat and Kurukshetra. (a) Persons other than companies deriving income from sources other thanincome from business or profession and residing withinthe territorial area mentionedin column (4); (b) persons other than companies deriving income from business or professionand whose principal place of business or professionis within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 54 Principal Commissioner/ Commissioner of Income-tax, Faridabad Faridabad, Haryana In the State of Haryana- Districts of Faridabad and Palwal (a) Persons other than companies deriving income from sources other thanincome from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or professionand whose principal place of business or professionis within theterritorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 55 Principal Commissioner/ Commissioner of Income-tax, Gurgaon Gurgaon, Haryana In the State of Haryana- Districts of Gurgaon and Mewat (a) Persons other than companies deriving income from sources other thanincome from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or professionand whose principal place of business or professionis within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 56 Principal Commissioner/ Commissioner of Income-tax, Rohtak Rohtak, Haryana In the State of Haryana- Districts of Rohtak, Sonepat, Rewari, Jhajjar, and Mohindergarh. (a) Persons other than companies deriving income from sources other thanincome from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income frombusiness or professionand whose principal place of business or professionis within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 57 Principal Commissioner/ Commissioner of Income-tax, Hisar Hisar, Haryana In the State of Haryana- Districts of Hisar, Sirsa, Fatehabad, Jind and Bhiwani. (a) Persons other than companies deriving income from sources other thanincome from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or professionand whose principal place of business or professionis within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 58 Principal Commissioner/ Commissioner of Income-tax, Ludhiana-1 Ludhiana, Punjab In the state of Punjab- a) In the District of Ludhiana:- (i) Areasfalling on theleftof the Railway line runningfrom Amritsar to Ambala within the Municipal limits of Ludhiana excluding Indl. Area A of Ludhiana. (ii) All other areas of the district of Ludhiana except those falling within the jurisdictionof Principal Commissioner/ Commissioner of Income-tax Ludhiana-2 or Principal Commissioner/ Commissioner of Income-tax Ludhiana-3. (a) Persons other than companies deriving income from sources other thanincome from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or professionand whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) allcases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 59 Principal Commissioner/ Commissioner of Income-tax, Ludhiana-2 Ludhiana, Punjab In the state of Punjab- (a) In the District of Ludhiana:- (i) Areas within the Municipal limits of Ludhiana, falling between the right side of Amritsar - AmbalaRailway line and left side of Dhuri Railway line towards Malerkotla starting from Jagraon Bridge. (ii) Areas within the Municipal limits of Ludhiana falling between Amritsar Dhuri Railway Line and left side of Ferozepur Road starting from Jagraon Bridge upto BharatNagar Chowk and left side oflinkRoad starting from Bharat Nagar chowk towards Bus stand upto DugriRoad, left side of Dugri Road towards Dugri upto 200 Ft Road, leftside of 200 Ft road upto Dhandra Roadand leftside of Dhandra Road. (iii)Tehsils of Khanna, Payal and Samrala and Municipal Council of Sahnewal. (b) In the District of Sangrur - Tehsilsof Dhuri and Malerkotla. (a) Persons other than companies deriving income from sources other thanincome from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or professionand whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 60 Principal Commissioner/ Commissioner of Income-tax, Ludhiana-3 Ludhiana, Punjab In the State of Punjab- (a) In the district of Ludhiana- (i) Area within the Municipal limits of Ludhiana falling betweenthe left side of Ambala - Amritsar Railway line starting from Jagraon Bridge towards Amritsar and right side of Ferozpur Road starting from Jagraon Bridge upto BharatNagar Chowk ,right side of LinkRoad staring from Bharat Nagar Chowk upto Dugri Road, right side of Dugri Road towards Dugri upto 200 Ft Road, right side of 200 Ft road upto Dhandra Road and right side of Dhandra Road. (ii) Industrial Area A of Ludhiana (iii) Raikot and Jagron Tehsils of District Ludhiana (b) District of Moga (a) Persons other than companies deriving income from sources other thanincome from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or professionand whose principal place of business or professionis within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 61 Principal Commissioner/ Commissioner of Income-tax, Jalandhar-1 Jalandhar, Punjab In the state of Punjab- (a) Areas within the Municipal Corporation of Jalandhar bounded by (i) On the North of Delhi Jalandhar- Kapurthala Railway Line starting from the Tanda Road Phatak(Railway crossing) to Bidhipur Phatak (ii) Bounded by Nakodar Road and G T Road from Balmiki Chowk passing through Patel Chowk ending at Jalandhar- Kapurthala Railway line on North-West. (iii) Bounded by Tanda Road starting from Tanda Road Phatak to Municipal Limits ending on Tanda Road and on the North of Jalandhar Delhi Railway line starting from Tanda Road Phatak to Municiapal limits ending on East of Jalandhar-Delhi Railway Line. (iv) Both sides of the G.T. Road from Balmiki Chowk passing through Patel Chowk to Jalandhar-Kapurthala Railway line and across this line to alandhar-Delhi Railway Line (Bidhipur Phatak) and including new Sabzi Mandi and Old Sabzi Mandi. (v) Both sides of Nakodar Road, (East and West) starting form BalmikiChowk to Municipal Limits of Jalandharand bothsidesof BastiRoad startingfrom BastiAdda Chowk to F.C. Sondhi Chowk on Bhagwan MahavirMarg andon Bhagwan Mahavir Marg starting from F C Sondhi Chowk to Dr.BR Ambedkar Chowk having their business premises on both sides of the Road and the area bounded by Basti Road in West, Nakodar Road in East, Bhagwan Mahavir Marg in south and G.T. Road in North. (b) District of Hoshiarpur and Nawanshahar. (a) Persons other than companies deriving income from sources other thanincome from business or profession and residing withinthe territorial area mentionedin column (4); (b) persons other than companies deriving income from business or professionand whose principal place of business or professionis within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 andhaving its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individualsbeing managingdirector or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 62 Principal Commissioner/ Commissioner of Income-tax, Jalandhar-2 Jalandhar, Punjab In the State of Punjab- (a) In thedistrictof Jalandhar- (i) Areas within the Cantonment Board of Jalandhar and the Municipal Corporation of Jalandhar except the areas assigned to Principal Commissioner/ Commissioner of Income-tax, Jalandhar-1. (ii) Tehsil of Jalandhar falling outside the limits of Municipal Corporation of Jalandhar and Cantonment Boardof Jalandhar. (iii) Teshils of Phillaur, Nakodar and Shahkot. (iv) District Kapurthala. (a) Persons other than companies deriving income from sources other thanincome from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or professionand whose principal place of business or professionis within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals beingmanaging director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 63 Principal Commissioner/ Commissioner of Income-tax, Patiala Patiala, Punjab In the State of Punjab- Districts of Patiala, Fatehgarh Sahib, Barnala and Sangrur (excluding Malerkotla and Dhuri Tehsils). (a) Persons other than companies deriving income from sources other thanincome from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or professionand whose principal place ofbusiness or professionis within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 64 Principal Commissioner/ Commissioner of Income-tax, Amritsar-1 Amritsar, Punjab In the State of Punjab- (a) In the district of Amritsar- (i) Areasfalling on the left side of GT Road within the Municipal limitsof Amritsar while approaching from Jalandhar. (b) District - Tarn Taran (c) In the district of Gurdaspur - (i) Tehsil of Batala (a) Persons other than companies deriving income from sources other thanincome from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or professionand whose principal place of business or professionis within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 andhavingits registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 65 Principal Commissioner/ Commissioner of Income-tax, Amritsar-2 Amritsar, Punjab In the State of Punjab- (a) In the district of Amritsar- (i) Areas falling on the right side of the GT Road within the Municipal Limits of Amritsar while approaching from Jalandhar. (ii) Tehsils not assigned to Principal Commissioner/ Commissioner of Income- tax, Amritsar-1. (b) District of Gurdaspur except Tehsil of Batala. (c) District of Pathankot (a) Persons other than companies deriving income from sources other thanincome from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or professionand whose principal place of business or professionis within the territorial area mentioned in column (4); (c) persons being companies registeredunder the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 66. Principal Commissioner/ Commissioner of Income-tax, Bathinda Bathinda, Punjab In the State of Punjab- Districts of Bathinda, Muktsar, Faridkot, Ferozepur, Mansa and Fazilka. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 67. Principal Commissioner/ Commissioner of Income-tax, Jammu 43 [ Jammu, the Union territory of Jammu and Kashmir and the Union territory of Ladakh ] 44 [ All districts of the Union territory of Jammu and Kashmir and of the Union territory of Ladakh ] (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 48 [ 67a Principal Commissioner/ Commissioner of Income-tax, Srinagar Srinagar, the Union Territory of Jammu Kashmir and the Union Territory of Ladakh All districts of the Union Territory of Jammu Kashmir and of the Union Territory of Ladakh (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5) ] 68 Principal Commissioner/ Commissioner of Income-tax, Shimla Shimla, Himachal Pradesh All districts of State of Himachal Pradesh. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 69 Principal Commissioner/ Commissioner of Income-tax, Chennai-1 Chennai, Tamil Nadu In the State of Tamil Nadu- (a) Districts of Chennai, Kancheepuram and Tiruvallur; (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6); (a) All cases of persons referred to in corresponding entry in item (a) of column (5) being companies whose names begin with the alphabet A or B or C or D other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Chennai-10; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above; (b) Areas within the city of Chennai, bearing the following PIN Codes : 600004 - Mylapore HO; 600017 - T. Nagar; 600028 - R A Puram; 600035 -Nandanam; and 600085 - Kotturpuram. (c) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4). (c) all cases of persons referred to in corresponding entries in items (c) and (d) of column (5) other than cases of persons whose principal source of income is from Salary . 70 Principal Commissioner/ Commissioner of Income-tax, Chennai-2 Chennai, Tamil Nadu In the State of Tamil Nadu - (a) Districts of Chennai Kancheepuram and Tiruvallur; (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6); (a) All cases of persons referred to in corresponding entry in item (a) of column (5) being companies whose names begin with the alphabet E or F or G or H or I or J other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Chennai-10; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above. (b) Areas within the city of Chennai, bearing the following PIN Codes : 600037 - Mogappair 600040 - Anna Nagar; 600050 - Padi; 600053 - Ambattur HO; 600054 - Avadi Camp HO; 600055 - Avadi IAF; 600058 - Ambattur Industrial Estate; 600062 - Tirumullaivoyal 600065 - CRP Camp Avadi 600071 - Kamaraj Nagar; 600072 - Pattabiram; 600076 - Korattur RS; 600080 - Korattur ; 600098 - SIDCO Estate; 600101 - Anna Nagar West Extn; 600102 - Anna Nagar East; 600109 - Avadi RCS Complex; (c) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (b) and (c) of column (4); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (b) and (c) of column (4); (e) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (c) of column (4); (c) all cases of persons referred to in corresponding entries in items (c) and (d) of column (5) other than cases of persons whose principal source of income is from Salary . (d) all cases of persons referred to in corresponding entry in item (e) of column (5) whose principal source of income is from Salary . 71 Principal Commissioner/ Commissioner of Income-tax, Chennai-3 Chennai, Tamil Nadu In the State of Tamil Nadu - (a) Districts of Chennai Kancheepuram and Tiruvallur; a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) being companies whose names begin with the alphabet T or U or V or W or X or Y or Z other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Chennai-10; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above. (b) Areas within the city of Chennai, bearing the following PIN Codes : 600010 - Kilpauk 600011 - Perambur 600012 - Perambur barracks 600023 - Ayanavaram 600029 - Aaminjikarai 600030 - Shenoy Nagar 600038 - ICF Colony 600049 - Villivakkam; 600052 - Redhills 600066 - Puzhal 600067 - Sholavaram 600082 - Jawahar Nagar 600084 - Flowers Road 600099 - Kolathur 600110 - Ponniammanmedu (c) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (c) all cases of persons referred to in corresponding entries in items (c) and (d) of column (5) other than cases of persons whose principal source of income is from Salary . (c) Areas covered under the Chennai Municipal Corporation and the following PIN Codes situated outside the Chennai Municipal Corporation; 600052 - Red Hills; 600054 - Avadi Camp HO; 600055 - Avadi IAF; 600056 - Poonamallee 600062 - Tirumallaivoyal 600065 - CRP Camp Avadi; 600067 - Sholavaram; 600069 - Kunrathur; 600071 - Kamaraj Nagar; 600072 - Pattabiram; 600077 - Tiruverkadu; 600103 - Manali New Town; 600109 - Avadi RCS Complex; 600120 - North Chennai Thermal power station (e) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (c) of column (4). (d) all cases of persons referred to in corresponding entry in item (e) of column (5) being Employees or Pensioners of Government of India/ State Governments, Railways, Integral Coach Factory, local bodies, having principal source of income is from Salary whose names begin with the alphabet N or O or P or Q or R or S or T or U or V or W or X or Y or Z . 72 Principal Commissioner/ Commissioner of Income-tax, Chennai-4 Chennai Tamil Nadu In the State of Tamil Nadu - (a) Districts of Chennai, Kanchipuram and Tiruvallur; (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) being companies whose names begin with the alphabet K or L or M or N other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Chennai-10; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above. (b) Areas within the city of Chennai, bearing the following PIN Codes 600056 - Poonamallee; 600069 - Kunrathur ; 600077 - Tiruverkadu; 600087 - Alwarthirunagar; 600089 - Nandambakkam; 600092 - Virugambakkam; 600093 - Saligramam ; 600095 - Maduravoyal; 600106 - Arumbakkam ; 600107 - Koyambedu 600116 - Porur (c) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (c) all cases of persons referred to in corresponding entries in items (c) and (d) of column (5) other than cases of persons whose principal source of income is from Salary . (c) Areas covered under the Chennai Municipal Corporation and the following PIN codes situated outside the Chennai Municipal Corporation; 600052 - Red Hills; 600054 - Avadi Camp HO; 600055 - Avadi IAF; 600056 - Poonamallee; 600062 - Tirumullaivoyal 600065 - CRP Camp Avadi; 600067 - Sholavaram; 600069 - Kunrathur; 600071 - Kamaraj Nagar; 600072 - Pattabiram; 600077 - Tiruverkadu; 600109 - Avadi RCS Complex; 600103 - Manali New Town; 600120 - North Chennai Thermal power station (e) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (c) of column (4). (d) all cases of persons referred to in corresponding entry in item (e) of column (5) being Employees or Pensioners of Public Sector Undertakings, Banks, BSNL, having principal source of income is from Salary . 73 Principal Commissioner/ Commissioner of Income-tax, Chennai-5 Chennai, Tamil Nadu In the State of Tamil Nadu - (a)Districts of Chennai, Kanchipuram and Tiruvallur; (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6); (a) All cases of persons referred to in corresponding entry in item (a) of column (5) being companies whose names begin with the alphabet O or P or Q or R other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Chennai-10; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above; (b) Areas within the city of Chennai, bearing the following PIN Codes : 600006 - Greams Road; 600018 - Teynampet; 600031 - Chetpet; 600034 - Nungambakkam; 600086 - Gopalapuram (c) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (c) all cases of persons referred to in corresponding entries in items (c) and (d) of column (5) other than cases of persons whose principal source of income is from Salary ; (c) Areas covered under the Chennai Municipal Corporation and the following PIN Codes situated outside the Chennai Municipal Corporation 600052 - Red Hills; 600054 - Avadi Camp HO; 600055 - Avadi IAF; 600056 - Poonamallee; 600062 - Tirumullaivoyal 00065 - CRP Camp Avadi; 600067 - Sholavaram; 600069 - Kunrathur; 600071 - Kamaraj Nagar; 600072 - Pattabiram; 600077 - Tiruverkadu; 600109 - Avadi RCS Complex; 600103 - Manali New Town; 600120 - North Chennai Thermal Power station (e) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (c) of column (4). (d) all cases of persons referred to in corresponding entry in item (e) of column (5) employed in Private Sector whose names begin with the alphabet A or B or C or D or E or F or G or H or I or J or K and whose principal source of income is from Salary . 74 Principal Commissioner/ Commissioner of Income-tax, Chennai-6 Chennai, Tamil Nadu In the State of Tamil Nadu - (a) Districts of Chennai, Kanchipuram and Tiruvallur; (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6); (a) All cases of persons referred to in corresponding entry in item (a) of column (5) being companies whose names begin with the alphabet S other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Chennai-10; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above; (b) Areas within the city of Chennai, bearing the following PIN Codes 600020 - Adyar 600041 - Tiruvanmiyur 600090 - Beasant Nagar 600096 - Perungudi 600097- Oggiamthoraipakkam 600115 - Injambakkam 600119 - Sholinganallur (c) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (c) all cases of persons referred to in corresponding entries in items (c) and (d) of column (5) other than cases of persons whose principal source of income is from Salary ; (c) Areas covered under the Chennai Municipal Corporation; and the following PIN Codes situated outside the Chennai Municipal Corporation ; 600052 - Red Hills; 600054 - Avadi Camp HO; 600055 - Avadi IAF; 600056 - Poonamallee; 600062 - Tirumullaivoyal 600065 - CRP Camp Avadi; 600067 - Sholavaram; 600069 - Kunrathur; 600071 - Kamaraj Nagar; 600072 - Pattabiram; 600077 - Tiruverkadu; 600109 - Avadi RCS Complex; 600103 - Manali New Town; 600120 - North Chennai Thermal power station (e) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (c) of column (4). (d) all cases of persons referred to in corresponding entry in item (e) of column (5) employed in Private Sector whose names begin with the alphabet S or T or U or V or W or X or Y or Z and whose principal source of income is from Salary . 75 Principal Commissioner/ Commissioner of Income-tax, Chennai -7 Chennai, Tamil Nadu In the State of Tamil Nadu (a) Areas within the city of Chennai bearing the following PIN Codes 600043 - Pallavaram ; 600044 - Chromepet; 600045 - Tambaram West; 600046 - Tambaram IAF; 600047 - Tambaram Sanatorium; 600048 - Vandalur; 600059 - Tambaram East; 600063 - Old Perungulathur 600064 - Chitlapakkam ; 600070 - Anakaputhur; 600073 - Selaiyur ; 600074 - Pozhichalur ; 600075 - Pammal; 600100 - Medavakkam; 600117 - Old Pallavaram; 600122 - Mangadu 600126 - Madambakkam and 600129 -Kovilambakkam 600130 - Thalambur and areas of the following taluks - Chengalpet, Madurantakam, Cheyyur, Tirukalukundram and Tambaram. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (c) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4). (a) all cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than cases of persons whose principal source of income is from Salary ; (b) all cases of persons referred to in corresponding entry in item (c) of column (5) whose principal source of income is from Salary ; (b) Areas within the city of Chennai, bearing the following PIN Codes : 600002 - Mount Road; 600005 - Triplicane ; 600007 - Vepery ; 600008 - Egmore ; 600112 -Choolai (d) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (e) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (c) all cases of persons referred to in corresponding entries in items (d) and (e) of column (5) other than cases of persons whose principal source of income is from Salary ; 76 Principal Commissioner/ Commissioner of Income-tax, Chennai-8 Chennai, Tamil Nadu In the State of Tamil Nadu - (a) Districts of Vellore and Tiruvannamalai; (b) Areas within the city of Chennai, bearing the following PIN Codes 600001 - Chennai GPO; 600009 - Fort St. George; 600014 - Royapettah; 600104 - Chennai High Court; (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6); (c) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4). (d) persons 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); (e) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (a) and (b) of column (4). (a) All cases of persons referred to in corresponding entries in items (a), (b), (c) and (d) of column (5) other than cases of persons whose principal source of income is from Salary . (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) of column (5); (c) all cases of persons referred to in corresponding entry in item (c) of column (5) whose principal source of income is from Salary . (d) all cases of persons referred to in corresponding entries in items (d) and (e) of column (5) other than cases of persons whose principal source of income is from Salary ; 77 Principal Commissioner/ Commissioner of Income-tax, Chennai-9 Chennai, Tamil Nadu In the State of Tamil Nadu - (a) Areas within the city of Chennai, bearing the following PIN Codes: 600003 - Park Town; 600013 - Royapupram; 600019 - Thiruvottriyur; 600021 - Washermenpet; 600039 - Vyasarpadi; 600051 - Madhavaram Milk Colony; 600057 - Ennore Thermal Station; 600060 - Madhavaram ; 600068 - Manali; 600079 - Sowcarpet 600081 - Tondiarpet; 600103 - Manali New Town; 600118 - Kodungaiyur ;. 600120 - North Chennai Thermal Power Station (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (a) all cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than cases of persons whose principal source of income is from Salary ; (b) Areas covered under the Chennai Municipal Corporation; and the following PIN Codes situated outside the Chennai Municipal Corporation ; 600052 - Red Hills; 600054 - Avadi Camp HO; 600055 - Avadi IAF; 600056 - Poonamallee; 600062 - Tirumullaivoyal 600065 - CRP Camp Avadi; 600067 - Sholavaram; 600069 - Kunrathur; 600071 - Kamaraj Nagar; 600072 - Pattabiram; 600077 - Tiruverkadu; 600109 - Avadi RCS Complex; 600103 - Manali New Town; 600120 - North Chennai Thermal Power station (c) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4). (b) all cases of persons referred to in corresponding entry in item (c) of column (5) employed in Private Sector whose names begin with the alphabet L or M or N or O or P or Q or R and whose principal source of income is from Salary . 78 Principal Commissioner/ Commissioner of Income -tax, Chennai-10 Chennai, Tamil Nadu In the State of Tamil Nadu - (a) Areas covered under the Chennai Municipal Corporation; and the following PIN Codes situated outside the Chennai Municipal Corporation ; 600052 - Red Hills; 600054 - Avadi Camp HO; 600055 - Avadi IAF; 600056 - Poonamallee; 600062 - Tirumullaivoyal 600065 - CRP Camp Avadi; 600067 - Sholavaram; 600069 - Kunrathur; 600071 - Kamaraj Nagar; 600072 - Pattabiram; 600077 - Tiruverkadu; 600109 - Avadi RCS Complex; 600103 - Manali New Town; 600120 - North Chennai Thermal power station (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6); (c) persons referred to item (a) of column (6) being, other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (d) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4). (a) all cases of persons referred to in corresponding entry in items (a) and (b) of column (5) whose principal source of income is from any activity associated with movies, all types of films, television media, dramatics, performing arts, entertainment industry (including audio or video production, distribution, display, software support, infrastructural support or technical support to the industry), stage shows, operation of cable and radio network, ownership and/or operation of motion picture studios, cinema halls and theatres, and also including cases of artists connected with the aforesaid fields, including video, radio and disc jockeys; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) of column (5); (c) all cases of persons referred to in corresponding entries in items (c) of column (5) other than cases of persons whose principal source of income is from Salary (d) all cases of persons referred to in corresponding entry in item (d) of column (5) being Employees or Pensioners of Government of India or State Governments, Railways, Integral Coach Factory, local bodies, having principal source of income is from salary whose names begin with the alphabet A or B or C or D or E or F or G or H or I or J or K or L or M ; (b) Areas within the city of Chennai, bearing the following PIN Codes 600015 - Saidapet 600016 - St. Thomas ount 600022 - Raj Bhavan 600024 - Kodambakkam ; 600025 - Guindy Engineering College 600026 - Vadapalani; 600027 - Meenambakkam 600032 - Guindy 600033 - West Mambalam 600036 -- IIT 600042 - Velachery 600061 - Nanganallur 600078 - K K Nagar; 600083 - Ashok Nagar; 600088 - Adambakkam 600091 - Madipakkam 600094 - Choolaimedu 600113 - Taramani 600114 - Pazhavanthangal 600125 - Mugalivakkam (e) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (f) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (e) all cases of persons referred to in corresponding entries in items (e) and (f) of column (5) other than cases of persons whose principal source of income is from Salary ; 79 Principal Commissioner/ Commissioner of Income-tax, Puducherry Puducherry In the State of Tamil Nadu- (a) Districts of Cuddalore and Villupuram. (b) District of Pondicherry in the Union territory of Puducherry. (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in items (a) and (b) of column (4); (b) persons being individuals referred to in item (b) of column (6); (c) persons 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); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) and (b) of column (4); (e) persons being individuals 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) All cases of persons referred to in corresponding entry in item (a) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above; (c) all cases of persons referred to in corresponding entries in items (c) and (d) of column (5) other than cases of persons whose principal source of income is from Salary ; (d) all cases of persons referred to in corresponding entry in item (e) of column (5) whose principal source of income is from Salary . 80 Principal Commissioner/ Commissioner of Income-tax, Coimbatore-1 Coimbatore, Tamil Nadu In the State of Tamil Nadu:- (a) District of Coimbatore (b) Areas of the District of Coimbatore excluding - (i) the following taluks:- Annur, Mettuppalayam, Pollachi, Valparai, Kinathukadavu, Madukkarai, Perur Sulur and excluding (ii) the areas of Coimbatore District bearing the following PIN Codes :- 641017, 641019, 641020, 641022, 641029, 641031, 641034 and 641047 (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6); whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above; (c) all cases of persons referred to in corresponding entries in items (c) and (d) of column (5) other than cases of persons whose principal source of income is from Salary ; 81 Principal Commissioner/ Commissioner of Income-tax, Coimbatore-2 Coimbatore, Tamil Nadu In the state of Tamil Nadu- (a) Districts of Erode and Nilgiris (b) In the State of Tamil Nadu:- Areas within the District of Coimbatore, the taluks of Annur, Mettuppalayam, Pollachi, Valparai, Kinathukadavu, Madukkarai, Sulur and Perur and also the Areas of Coimbatore District bearing the following PIN Codes:- 641017, 641019, 641020, 641022, 641029, 641031, 641034 and 641047. (c) Areas within the taluks of Pollachi, Kinathukkadavu and Valparai of Coimbatore District. (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6); (c) persons 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); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (a) and (b) of column (4); (e) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (a) and (c) of column (4). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above; (c) all cases of persons referred to in corresponding entries in items (c) and (d) of column (5) other than cases of persons whose principal source of income is from Salary ; (d) all cases of persons referred to in corresponding entry in item (e) of column (5) whose principal source of income is from Salary . 82 Principal Commissioner/ Commissioner of Income-tax, Coimbatore-3 Coimbatore, Tamil Nadu In the State of Tamil Nadu - (a) District of Tirupur (b) Areas within the district of Coimbatore excluding the taluks of Pollachi, Kinathukkadavu and Valparai (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6); (c) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (e) persons being individuals 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) All cases of persons referred to in corresponding entry in item (a) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above; (c) all cases of persons referred to in corresponding entries in items (c) and (d) of column (5) other than cases of persons whose principal source of income is from Salary ; (d) all cases of persons referred to in corresponding entry in item (e) of column (5) whose principal source of income is from Salary . 83 Principal Commissioner/ Commissioner of Income-tax, Madurai-1 Madurai, Tamil Nadu In the State of Tamil Nadu - (a) Districts of Madurai, Virudhunagar Dindigul, Theni, and Tuticorin (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6); (a) All cases of persons referred to in corresponding entry in item (a) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above; (b) district of Madurai (c) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (c) all cases of persons referred to in corresponding entries in items (c) and (d) of column (5) whose names begin with the alphabet A or B or C or D or E or F or G or H or I or J or K or L or M or N other than cases of persons whose principal source ofincome is from Salary ; (c) Districts of, Dindigul, Theni, and Tuticorin (e) persons 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); (f) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (c) of column (4); (d) all cases of persons referred to in corresponding entries in items (e) and (f) of column (5) other than cases of persons whose principal source of income is from Salary ; (d) Districts of Madurai, Dindigul, Theni, and Tuticorin (g) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (d) of column (4). (e) all cases of persons referred to in corresponding entry in item (g) of column (5) whose principal source of income is from Salary . 84 Principal Commissioner/ Commissioner of Income-tax, Madurai-2 Madurai, Tamil Nadu In the State of Tamil Nadu,- (a) Districts of Sivaganga, Ramanathapuram, Tirunelveli, Kanyakumari; (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6); (a) All cases of persons referred to in corresponding entry in item (a) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above; (b) district of Madurai (c) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (c) all cases of persons referred to in corresponding entries in items (c) and (d) of column (5) whose names begin with the alphabet O or P or Q or R or S or T or U or V or W or X or Y or Z other than cases of persons whose principal source of income is from Salary ; (c) Districts of, Sivaganga, Ramanathapuram, Virudhunagar, Tirunelveli, Kanyakumari; (e) persons 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); (f) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (c) of column (4); (g) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (c) of column (4). (d) all cases of persons referred to in corresponding entries in items (e) and (f) of column (5) other than cases of persons whose principal source of income is from Salary ; (e) all cases of persons referred to in corresponding entry in item (g) of column (5) whose principal source of income is from Salary . 85 Principal Commissioner/ Commissioner of Income-tax, Trichy -1 Trichy, Tamil Nadu In the State of Tamil Nadu - (a) areas in the following taluks - Manachanallur taluk Thuraiyur taluk Manapparai taluk Srirangam taluk Lalgudi taluk Thottiam taluk Musiri taluk; and areas within the city of Tiruchirappalli, bearing the following PIN Codes; 620 001 to 620 007 and the districts of Perambalur, Ariyalur and Karur (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6); (c) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (a) of column (4); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (a) of column (4); (a) All cases of persons referred to in corresponding entry in item (a) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above; (c) all cases of persons referred to in corresponding entries in items (c) and (d) of column (5) other than cases of persons whose principal source of income is from Salary ; (b) Districts of Tiruchirappalli, Perambalur, Ariyalur and Karur (e) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4). (d) all cases of persons referred to in corresponding entry in item (e) of column (5) whose principal source of income is from Salary . 86 Principal Commissioner/ Commissioner of Income-tax, Trichy-2 Trichy, Tamil Nadu In the State of Tamil Nadu - (a) areas within the city of Tiruchirappalli, bearing the following PIN Codes : 620008 to 620026 (b) District of Pudukottai, Thanjavur, Tiruvarur and Nagapattinam; (c) In the Union Territory of Puducherry - district of Karaikal (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in items (a), (b) and (c) of column (4); (b) persons being individuals referred to in item (b) of column (6); (c) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (a), (b) and (c) of column (4); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (a), (b) and (c) of column (4);. (e) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (b) and (c) of (a) All cases of persons referred to in corresponding entry in item (a) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above; (c) all cases of persons referred to in corresponding entries in items (c) and (d) of column (5) other than cases of persons whose principal source of income is from Salary ; (d) all cases of persons referred to in corresponding entry in item (e) of column (5) whose principal source of income is from Salary . 87 Principal Commissioner/ Commissioner of Income-tax, Salem Salem, Tamil Nadu In the State of Tamil Nadu - Districts of Salem, Namakkal, Krishnagiri and Dharmapuri (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in column (4); (b) persons being individuals referred to in column (6); (c) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (e) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4) (a) All cases of persons referred to in corresponding entry in item (a) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above; (c) all cases of persons referred to in corresponding entries in items (c) and (d) of column (5) other than cases of persons whose principal source of income is from Salary ; (d) all cases of persons referred to in corresponding entry in item (e) of column (5) whose principal source of income is from Salary . 88 Principal Commissioner/ Commissioner of Income-tax, Delhi-1 Delhi National Capital Territory of Delhi (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in column (4); (b) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) whose names begin with the alphabet A ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) of column (5). 89 Principal Commissioner/ Commissioner of Income-tax, Delhi-2 Delhi National Capital Territory of Delhi (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in column (4); (b) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) whose names begin with the alphabet B or C ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) of column (5). 90 Principal Commissioner/ Commissioner of Income-tax, Delhi-3 Delhi National Capital Territory of Delhi (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in column (4); (b) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) whose names begin with the alphabet D or E or F ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) of column (5). 91 Principal Commissioner/ Commissioner of Income-tax, Delhi-4 Delhi National Capital Territory of Delhi (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in column (4); (b) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in item (a) of column (5) whose names begin with the alphabet G or H or I ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) of column (5). 92 Principal Commissioner/ Commissioner of Income-tax, Delhi-5 Delhi National Capital Territory of Delhi (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in column (4); (b) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) whose names begin with the alphabet J or K or L ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) of column (5). 93 Principal Commissioner/ Commissioner of Income-tax, Delhi-6 Delhi National Capital Territory of Delhi (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in column (4); (b) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) whose names begin with the alphabet M or N ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) of column (5). 94 Principal Commissioner/ Commissioner of Income-tax, Delhi-7 Delhi National Capital Territory of Delhi (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in column (4); (b) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) whose names begin with the alphabet O or P or Q or R ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) of column (5). 95 Principal Commissioner/ Commissioner of Income-tax, Delhi-8 Delhi National Capital Territory of Delhi (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in column (4); (b) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) whose names begin with the alphabet S ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) of column (5). 96 Principal Commissioner/ Commissioner of Income-tax, Delhi-9 Delhi National Capital Territory of Delhi (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in column (4); (b) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) whose names begin with the alphabet T or U or V or W or X or Y or Z ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) of column (5). 97 Principal Commissioner/ Commissioner of Income-tax, Delhi-10 Delhi In the National Capital Territory of Delhi,- Municipal Wards of Municipal Corporation of Delhi : WardName Ward No. TuglakabadExtn. 185 SangamVihar (West) 186 SangamVihar (Central) 187 SangamVihar (East) 188 ChiragDelhi 189 ChitranjanPark 190 ShahpurJat 191 GreaterKailash 192 Srinivaspuri 193 East ofKailash 194 Govindpuri 195 Kalkaji 196 Tuglakabad 197 PulPehladpur 198 Tekhand 199 HarkeshNagar 200 Jaitpur 201 Meetheypur 202 Badarpur 203 Molarband 204 ZakirNagar 205 Okhla 206 Madanpur Khadar 207 Saritavihar 208 (a)Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4). (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than : (i) persons whose principal source of income is from salary; (ii) persons falling under jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Delhi-21. 98 Principal Commissioner/ Commissioner of Income-tax, Delhi-11 Delhi In the National Capital Territory of Delhi - Municipal Wards of Municipal Corporation of Delhi : WardName Ward No. Mahipalpur 144 MalviyaNagar 161 VillageHauzRani 162 SafdarjangEnclave 163 Hauzkhas 164 VasantVihar 165 Munirka 166 R.K.Puram 167 Nanakpura 168 LadoSarai 169 Mahrauli 170 VasantKunj 171 Kishangarh 172 SaidulAjaib 173 Chattarpur 174 AyaNagar 175 Bhati 176 SangamVihar 177 Deoli 178 Tigri 179 DakshinPuriExtn 180 Khanpur 181 AmbedkarNagar 182 Madangir 183 PushpVihar 184 (a)Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4). (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than : (i) persons whose principal source of income is from salary; (ii) persons falling under jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Delhi-21. 99 Principal Commissioner/ Commissioner of Income-tax, Delhi-12 Delhi In the National Capital Territory of Delhi - Municipal Wards of Municipal Corporation of Delhi : WardName Ward No. MalkaGanj 9 Timarpur 10 MukherjeeNagar 11 G.T.B.Nagar 12 DhirPur 13 AdarshNagar 14 SaraiPipalThala 15 JahangirPuri-I 16 ShalimarBaghSouth 56 NimriColony 65 SawanPark 66 Wazirpur 67 AshokVihar 68 KamlaNagar 69 RanaPratapBagh 70 SangamPark 71 Model Town 72 ShastriNagar 73 KishanGanj 75 KashmiriGate 77 MajnuKaTila 78 (a)Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4). (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than : (i) persons whose principal source of income is from salary; (ii) persons falling under jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Delhi-21. 100 Principal Commissioner/ Commissioner of Income-tax, Delhi-13 Delhi In the National Capital Territory of Delhi - Municipal Wards of Municipal Corporation of Delhi : WardName Ward No. Narela 1 Bankner 2 Alipur 3 Bakhatawar 4 BhalswaJhangirPuri 5 Mukund 6 Burari 7 Jharoda 8 SamaypurBadli 17 Libaspur 18 Bhalswa 19 Jhangirpur 2 20 Rohini 21 Rithala 22 BudhVihar 23 VijayVihar 24 Poothkalan 25 SahibabadDaulatpur 26 Begampur 27 Bawana 28 Karala 29 PratapVihar 33 Nithari 34 KirariSulemanNagar 35 SultanpuriEast 37 Mangolpuri(North) 38 SultanpurMajra 39 Sultanpuri(South) 40 RohiniSouth 45 MangolpuriEast 46 Mangolpuri 47 MangolpuriWest 48 RohiniNorth 49 RohiniCentral 50 RohiniEast 51 Naharpur 52 PitampuraNorth 54 (a)Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4). (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than : (i) persons whose principal source of income is from salary; (ii) persons falling under jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Delhi-21. 101 Principal Commissioner/ Commissioner of Income-tax, Delhi-14 Delhi In the National Capital Territory of Delhi - Municipal Wards of Municipal Corporation of Delhi : WardName Ward No. Mundka 30 Nangaloi JatWest 31 Nelothi 32 PremNagar 36 GuruHarkishanNgr. 41 Peeragharhi 42 Nangloi(East) 43 QuammuddinNagar 44 PitampuraSouth 53 ShalimarBaghNorth 55 PaschimViharSouth 57 PaschimViharNorth 58 RaniBagh 59 SaraswatiVihar 60 TriNagar 61 Rampura 62 KohatEnclave 63 ShakurPur 64 MotiNagar 99 Karampura 100 PunjabiBagh 103 Madipur 104 KunwarSinghNagar 121 Hastal 122 MohanGarden 125 Nawada 126 (a)Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4). (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than : (i) persons whose principal source of income is from salary; (ii) persons falling under jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Delhi-21. 102 Principal Commissioner/ Commissioner of Income-tax, Delhi-15 Delhi In the National Capital Territory of Delhi - Municipal Wards of Municipal Corporation of Delhi : Ward Name Ward No. RajaGarden 101 RaghubirNagar 102 RajouriGarden 105 TagoreGarden 106 VishnuGarden 107 Khyala 108 SubhashNagar 112 MahavirNagar 113 TilakNagar 114 MajorBhupinder Singh Ngr 115 VikaspuriEast 116 MilapNagar 119 Sitapuri 120 Vikashpuri 123 VikashNagar 124 UttamNagar 127 Bindapur 128 Dabri 129 Manglapuri 130 Sagarpur 131 SagarpurWest 132 Chhawla 133 NangliSakravati 134 Kakraula 135 Matiala 136 Roshanpura 137 Najafgarh 138 DichaonKalan 139 Khaira 140 Bijwasan 141 RajNagar 142 Kapashera 143 Palam 145 SadhNagar 146 MahavirEnclave 147 MadhuVihar 148 (a)Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4). (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than : (i) persons whose principal source of income is from salary; (ii) persons falling under jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Delhi-21. 103 Principal Commissioner/ Commissioner of Income-tax, Delhi-16 Delhi In the National Capital Territory of Delhi - Municipal Wards of Municipal Corporation of Delhi : Ward Name Ward No. JamaMasjid 79 ChandniChowk 80 MintoRoad 81 KuchaPandit 82 BazarSitaRam 83 TurkmanGate 84 Ballimaran 86 (a)Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4). (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than : (i) persons whose principal source of income is from salary; (ii) persons falling under jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Delhi-21. 104 Principal Commissioner/ Commissioner of Income-tax, Delhi-17 Delhi In the National Capital Territory of Delhi - Municipal Wards of Municipal Corporation of Delhi : Ward Name Ward No. InderlokColony 74 KarolBagh 91 DevNagar 92 BaljitNagar 93 WestPatelNagar 94 EastPatelNagar 95 NewRanjitNagar 96 KirtiNagar 97 MansarovarGarden 98 JanakpuriNorth 109 NangalRaya 110 HariNagar 111 JanakpuriWest 117 JanakpuriSouth 118 RajinderNagar 149 Pusa 150 Inderpuri 151 Naraina 152 Area under Cantonment Board (a)Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4). (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than : (i) persons whose principal source of income is from salary; (ii) persons falling under jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Delhi-21. 105 Principal Commissioner/ Commissioner of Income-tax, Delhi-18 Delhi In the National Capital Territory of Delhi - Municipal Wards of Municipal Corporation of Delhi : Ward Name Ward No. LajpatNagar 155 DaryaGanj 153 Nizamuddin 154 Bhogal 156 KasturbaNagar 157 KotlaMubrakpur 158 AndrewsGanj 159 AmarColony 160 Area under NDMC (a)Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4). (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than : (i) persons whose principal source of income is from salary; (ii) persons falling under jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Delhi-21. 106 Principal Commissioner/ Commissioner of Income-tax, Delhi-19 Delhi In the National Capital Territory of Delhi - Municipal Wards of Municipal Corporation of Delhi : Ward Name Ward No. AnandVihar 225 VishwasNagar 226 Dharampura 233 GandhiNagar 234 AzadNagar 235 RaghubarPura 236 Sahadara 237 Jhilmil 238 VivekVihar 239 DilshadColony 240 DilshadGarden 241 NewSeemapuri 242 NandNagri 243 SunderNagri 244 Durgapuri 245 AshokVihar 246 RamNagar 247 WelcomeColony 248 ChauhanBangar 249 Zaffrabad 250 NewUsmanPur 251 MaujPur 252 Bhajanpura 253 Brahampuri 254 Ghonda 255 YamunaVihar 256 SubhashMohalla 257 Kardampur 258 JantaColony 259 BabarPur 260 JiwanPur 261 Gokalpur 262 Saboli 263 HarshVihar 264 ShivVihar 265 Karawal NagarEast 266 NehruNagar 267 Mustafabad 268 KhajooriKhas 269 TukhmirPur 270 KarawalNagarWest 271 SoniyaVihar 272 (a)Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4). (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than : (i) persons whose principal source of income is from salary; (ii) persons falling under jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Delhi-21. 107 Principal Commissioner/ Commissioner of Income-tax, Delhi-20 Delhi In the National Capital Territory of Delhi - Municipal Wards of Municipal Corporation of Delhi : Ward Name Ward No. MayurViharPhase I 209 Dallopura 210 Trilokpuri 211 NewAshokNagar 212 Kalyanpuri 213 Khichripur 214 Kondli 215 Gharoli 216 VinodNagar 217 Mandawali 218 MayurViharPh-II 219 PatparGanj 220 KishanKunj 221 LaxmiNagar 222 Shakarpur 223 PandavNagar 224 I.P.Extn. 227 PreetVihar 228 KrishnaNagar 229 GeetaColony 230 Ghondli 231 Anarkali 232 (a)Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4). (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than : (i) persons whose principal source of income is from salary; (ii) persons falling under jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Delhi-21. 108 Principal Commissioner/ Commissioner of Income-tax, Delhi-21 Delhi (a) National Capital Territory of Delhi. (b) Municipal Wards of Municipal Corporation of Delhi : Ward Name Ward No. DeputyGanj 76 IdgahRoad 85 RamNagar 87 Qasabpura 88 PaharGanj 89 ModelBasti 90 (a)Persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (b) persons other than companies deriving income from all sources other than business or profession and residing within the territorial area mentioned in item (b) of column (4); (c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) whose principal source of income is from legal, medical engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession as is notified by the Board in Official Gazette under sub section (1) of Section 44AA of the Income-tax Act 1961; (b) all cases of persons referred in corresponding entry at item (a) of column (5) having principal source of income from business of contractorship including supply of labour for carrying out any work; (c) all cases of persons referred to in corresponding entries in items (b) and (c) of column (5) other than cases of persons whose principal source of income is from salary. 109 Principal Commissioner/ Commissioner of Income-tax, Delhi- 22 Delhi National Capital Territory of Delhi. (a) Persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) whose principal source of income is from salary and who are employees or pensioners of: (i) Central Government (ii) Government or National Capital Territory of Delhi; (iii) Hospitals situated within the area mentioned in column (4) (iv) University Grants Commission (v) Airlines (except those airlines which are registered in the territory of India); 110 Principal Commissioner/ Commissioner of Income-tax, Delhi-23 Delhi National Capital Territory of Delhi. (a) Persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) whose principal source of income is from salary and who are employees or pensioners of: (i) Banks (ii) Public Sector Units (iii) Schools and colleges 111 Principal Commissioner/ Commissioner of Income-tax, Delhi-24 Delhi National Capital Territory of Delhi. (a) Persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4). (a) all cases of persons referred to in corresponding entry in item (a) of column (5) not falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Delhi -22 and Principal Commissioner/ Commissioner of Income-tax, Delhi-23 and whose principal source of income is from Salary . 47 [ 112 Principal Commissioner/ Commissioner of Income-tax, Guwahati Guwahati, Assam (a) In the State of Assam : Districts of Kamrup (Metropolitan), Kamrup (Rural), Nagaon, Morigaon, Lakhimpur, Dhemaji, Sonitpur, Darrang, Udalguri, Nalbari, Barpeta, Bongaigaon, Dhubri, Baksa, Chirang, Goalpara, Kokrajhar, Hojai, South Salmara- Mankachar, and Biswanath; (b) In the State of Arunachal Pradesh : Districts of East Kameng, West Kameng, Tawang, Lower Subansiri, Upper Subansiri, Papum Pare, Kurung Kumey, Pakke-Kessang, Kra Daadi and Kamle (c) In the State of Meghalaya : Districts of East Garo Hills, West Garo Hills, South Garo Hills, North Garo Hills, and South West Garo Hills. a. Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (a), (b) and (c) of Column (4); b. Persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (a), (b) and (c) of Column (4); c. Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in items (a), (b) and (c) of Column (4); d. Persons being individuals referred to in item (b) of column (6) (a) All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of Column (5) (b) All cases of individuals being managing directors or directors or managers or secretaries in the companies referred to in corresponding entry in item (c) of column (5) ] 46 [ 113 * * * * ] 114 Principal Commissioner/ Commissioner of Income-tax, Jorhat Jorhat, Assam (a) In the State of Assam: Districts of Jorhat, Golaghat, Sibsagar and Karbi Anglong; (b) State of Manipur; (c) State of Nagaland; (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (a), (b) and (c) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (a), (b) and (c) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in items (a), (b) and (c) of column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing directors or directors or managers or secretaries in the companies referred to in corresponding entry in item (c) of column (5). 115 Principal Commissioner/ Commissioner of Income-tax, Shillong Shillong, Meghalaya (a) In the State of Meghalaya: Districts of East Khasi Hills, West Khasi Hills, South West Khasi Hills, East Jaintia Hills, West Jaintia Hills and Ribhoi ; (b) In the State of Assam: Districts of Cachar, Dima Hasao, Karimganj and Hailakandi; (c) State of Mizoram; (d) State of Tripura; (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (a), (b), (c) and (d) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (a), (b), (c) and (d) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in items (a), (b), (c) and (d) of column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing directors or directors or managers or secretaries in the companies referred to in corresponding entry in item (c) of column (5). 116 Principal Commissioner/ Commissioner of Income-tax, Dibrugarh Dibrugarh, Assam (a) In the State of Assam: Districts of Dibrugarh and Tinsukia (b) In the State of Arunachal Pradesh: Districts of East Siang, West Siang, Upper Siang, Upper Dibang Valley, Lower Dibang Valley, Lohit, Tirap, Changlang, Anjaw and Longding; (a) Persons 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); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (a) and (b) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in items (a) and (b) of column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing directors or directors or managers or secretaries in the companies referred to in corresponding entry in item (c) of column (5). 117 Principal Commissioner/ Commissioner of Income-tax, Hyderabad-1 Hyderabad, Telangana In the state of Telangana - (a) Districts of Hyderabad and Ranga Reddy; (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6); (c) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) being companies whose names begin with the alphabet A or B or C other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Hyderabad- 6 ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above; (c) all cases of persons referred to in corresponding entry in item (c) of column (5) whose principal source of income is from Salary from organisations/ establishments/ institutions/companies of the private sector excluding private banks and insurance companies; (b) Municipal Ward Numbers (old) 1, 2 and 3 of Hyderabad. (d) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (e) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4) (d) all cases of persons referred to in corresponding entries in items (d) and (e) of column (5) other than those whose principal source of income is from Salary or other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Hyderabad- 6 118 Principal Commissioner/ Commissioner of Income-tax, Hyderabad-2 Hyderabad, Telangana In the state of Telangana - (a) Districts of Hyderabad and Ranga Reddy; (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6); (a) All cases of persons referred to in corresponding entry in item (a) of column (5) being companies whose names begin with the alphabet G or H or I or J or K or T other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Hyderabad- 6; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above. (b) (i) Municipal Ward Numbers (old) 19 and 21 of Hyderabad; (ii) Mandals of Ranga Reddy District: (A) Serilingampally (B) Rajendranagar (C) Shamshabad (D) Maheswaram (E) Moinabad (F) Vikarabad (G) Shabad (H) Chevella (I) Nawabpet (J) Mominpet (K) Basheerabad (L) Yalal (M) Tandur (N) Darur (O) Pargi (P) Dona (Q) Gardad (R) Marpally (S) Kulkicherla (T) Pudur (U) Peddawal (V) Shankarpally (W) Bantaram (c) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4) (c) All cases of persons referred to in corresponding entries in items (c) and (d) of column (5) other than those whose principal source of income is from salary or other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Hyderabad- 6 (c) District of Karimnagar; (d) Mandals of Medak District: (A) Sangareddy (B) Sadasivapet (C) Zahirabad (D) Kavidipalli (E) Jerasamgam (F) Kalher (G) Kohir (H) Kondapur (I) Knagti (J)Manoor (K) Munpally (L)Narayankhed (M)Nyalkal (N)Patancheru (O) Ramachandrapuram (P) Raikode (Q) Andole (R) Pulkal (S) Ragode (T) Alladurg (U) Tekmal (V) Jinnaram (W) Papannapet (X) Kulcharam (Y) Narsapur (Z) Hatmoor (Z1) Shankarampet (A); (e) Mandals of Adilabad District: (A) Mancherial (B) Vaankidi (C) Kagaznagar (D) Sirpoor (E) Kouthala (F) Bejjur (G) Dahegaam (H) Jaipur (I) Mandamarri (J) Lakchettipet (K) Jannaram (L) Kerimeri (M) Aasifabad (N) Rebbana (O) Bellampalli (P) Thandoor (Q) Kaasipet (R) Thiriyani (S) Vemanapalli (T) Kotapalli (U) Chennor (V) Dhanderpalli (W) Nennala and (X) Bhimni. (e) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (c), (d) and (e) of column (4); (f) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (c), (d) and (e) of column (4); (g) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in items (c), (d) and (e) of column (4); (h) persons being individuals referred to in item (e) of column (6). (d) All cases of persons referred to in corresponding entries in items (e), (f) and (g) of column (5) ; (e) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (g) of column (5). 119 Principal Commissioner/ Commissioner of Income-tax, Hyderabad-3 Hyderabad, Telangana In the state of Telangana - (a) Districts of Hyderabad and Ranga Reddy; (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6); (a) All cases of persons referred to in corresponding entry in item (a) of column (5) being companies whose names begin with the alphabet R or S other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Hyderabad- 6; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above. (b) Municipal Ward Numbers (old) 10 to 15 of Hyderabad; (c) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (c) all cases of persons referred to in corresponding entries in items (c) and (d) of column (5) other than those whose principal source of income is from salary or other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Hyderabad- 6 In the state of Telangana: (c) Districts of Warangal and Nalgonda; (e) Persons 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); (f) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (c) of column (4); (g) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (c) of column (4); (h) persons being individuals referred to in item (e) of column (6). (d) All cases of persons referred to in corresponding entries in items (e), (f) and (g) of column (5) ; (e) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (g) of column (5). 120 Principal Commissioner/ Commissioner of Income-tax, Hyderabad-4 Hyderabad, Telangana In the state of Telangana - (a) Districts of Hyderabad and Ranga Reddy; (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6); (c) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) being companies whose names begin with the alphabet L or M or N or O or P or Q other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Hyderabad- 6; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above; (c) all cases of persons referred to in corresponding entry in item (c) of column (5) being individual whose principal source of income is from Salary from Central or State Government Departments, Central or State government undertakings, Autonomous bodies, Local authorities, all banks and insurance companies. (b) Municipal Ward Numbers (old) 4 and 5 of Hyderabad; (d) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (e) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (d) all cases of persons referred to in corresponding entries in items (d) and (e) of column (5) other than those whose principal source of income is from salary or other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Hyderabad-6 (c) District of Mahabubnagar (f) Persons 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); (g) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (c) of column (4); (h) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (c) of column (4); (i) persons being individuals referred to in item (f) of column (6). (e) All cases of persons referred to in corresponding entries in items (f), (g) and (h) of column (5); (f) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (h) of column (5). 121 Principal Commissioner/ Commissioner of Income-tax, Hyderabad-5 Hyderabad, Telangana In the state of Telangana- (a) Districts of Hyderabad and Ranga Reddy (a)Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of column 4; (b) persons being individuals referred to in item (b) of column (6); (a) All cases of persons referred to in corresponding entry in item (a) of column (5) being companies whose names begin with the alphabet D or E or F or U or V or W or X or Y or Z other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Hyderabad-6; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above. (b) Mandals of Ranga Reddy District : (A) Balanagar (B) Qutbullapur (C) Medchal (c) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (c) all cases of persons referred to in corresponding entries in items (c) and (d) of column (5) other than those whose principal source of income is from salary or other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Hyderabad- 6; (c) District of Nizamabad. (d) all the remaining Mandals of Adilabad District other than those referred in item (e) of column (4) against Serial Number 118 of this Notification. (e) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (c) and (d) of column (4); (f) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (c) and (d) of column (4); (g) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in items (c) and (d) of column (4); (h) persons being individuals referred to in item (e) of column (6). (d) All cases of persons referred to in corresponding entries in items (e), (f) and (g) of column (5); (e) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (g) of column (5). 122 Principal Commissioner/ Commissioner of Income-tax, Hyderabad-6 Hyderabad, Telangana In the state of Telangana - (a) Areas covered by (i) Municipal Ward Numbers (old) 6 to 9 of Hyderabad (ii) Municipal Ward Numbers (old) 1 to 11 of Secunderabad; (iii) Secunderabad Cantonment; (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than those whose principal source of income is from salary (b) Districts of Hyderabad and Ranga Reddy. (c) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (e) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (b) of column (4); (f) persons being individuals referred to in item (c) of column (6). (b) All cases of persons referred to in corresponding entries in items (c), (d) and (e) of column (5) whose principal source of income is from any activity associated with movies, all types of films, television media, dramatics, performing arts, entertainment industry (including audio or video production, distribution, display, software support, infrastructural support or technical support to the industry), stage shows, operation of cable and radio network, ownership and/or operation of motion picture studios, cinema halls and theatres, and also including cases of artists connected with the aforesaid fields, including video, radio and disc jockeys; (c) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (e) of column (5). 123 Principal Commissioner/ Commissioner of Income-tax, Hyderabad - 7 Hyderabad, Telangana In the state of Telangana - (a) Areas covered by (i) Hyderabad Municipal Ward Numbers (old) 16, 17, 18, 20, 22 and 23; (ii) Secunderabad Ward Number (old) 12. (iii) Mandals of Ranga Reddy District: A) Ghatkesar B) Keesara C) Shamirpet D) Uppal E) Malkajgiri F) Saroornagar G) Hayathnagar H) Ibrahimpatnam, I) Yacharam J) Kandukur and K) Manchal. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than those whose principal source of income is from salary or other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Hyderabad- 6; (b) District of Khammam (c) All the remaining Mandals of Medak District other than those referred in item (d) of column (4) against Sl. No. 118 of this Notification. (c) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (b) and (c) of column (4); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (b) and (c) of column (4); (e) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in items (b) and (c) of column (4); (f) persons being individuals referred to in item (c) of column (6). (b) All cases of persons referred to in corresponding entries in items (c), (d) and (e) of column (5); (c) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (e) of column (5). 124 Principal Commissioner/ Commissioner of Income-tax, Kurnool. Kurnool, Andhra Pradesh In the State of Andhra Pradesh - Districts of Kurnool, Anantapur and YSR Kadapa. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5); (b) all cases of managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 125 Principal Commissioner/ Commissioner of Income-tax, Guntur Guntur, Andhra Pradesh In the State of Andhra Pradesh - Districts of Guntur and Prakasam. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 126 Principal Commissioner/ Commissioner of Income-tax, Tirupati Tirupati, Andhra Pradesh In the State of Andhra Pradesh- Districts of Chittoor and SPSR Nellore (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 127 Principal Commissioner/ Commissioner of Income-tax, Vijayawada Vijayawada, Andhra Pradesh In the State of Andhra Pradesh- District of Krishna (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 128 Principal Commissioner/ Commissioner of Income-tax, Visakhapatnam- 1 Visakhapatnam, Andhra Pradesh In the state of Andhra Pradesh- (a) Greater Visakhapatnam Municipal Corporation limits a) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) being companies whose names begin with the alphabet A or B or C or D or E or F or G or H or I or J or K or L or M or N or O or P ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) of column (5). (b) Greater Visakhapatnam Municipal Corporation limits (c) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4). (c) all cases of persons referred to in corresponding entry in item (c) of column (5) whose principal source of income from Salary . (c) Greater Visakhapatnam Municipal Corporation New Ward Numbers : 7 to 30. (d) Persons 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 other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (c) of column (4); (d) All cases of persons referred to in corresponding entries in items (d) and (e) of column (5) other than those whose principal source of income is from salary (d) District of Vizianagaram (f) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial (d) of column (4); (g) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (d) of column (4); (h) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (d) of column (4); (i) persons being individuals referred to in item (f) of column (6). (e) All cases of persons referred to in corresponding entries in items (f), (g) and (h) of column (5) (f) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (h) of column (5). 129 Principal Commissioner/ Commissioner of Income-tax, Visakhapatnam- 2 Visakhapatnam, Andhra Pradesh In the state of Andhra Pradesh - (a) Greater Visakhapatnam Municipal Corporation limits. (a) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) being companies whose names begin with the alphabet Q or R or S or T or U or V or W or X or Y or Z ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) of column (5). (b) Greater Visakhapatnam Municipal Corporation. New Wards other than those assigned to the Principal Commissioner/ Commissioner of Incometax, Visakhapatnam-1. (c) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (c) All cases of persons referred to in corresponding entries in items (c) and (d) of column (5) other than those whose principal source of income is from salary ; (c) District of Srikakulam (d) Remaining part of district of Visakhapatnam other than area covered by Greater Visakhapatnam Municipal Corporation - (e) District of East Godavari - (i) Kakinada Municipal Corporation limits; (ii) Mandals of (A) Tuni (B) Sankavaram (C) Kotananduru (D) Tondangi (E) Gollaprolu (F) Prathipadu (G) Yeleswram (H) Kakinada Rural (I) Samalkot (J) Karapa (K) Peddapudi (L) Kajuluru (M) Tallarevu (N) Rayavaram (O) Bikkavolu (P) Anaparthi (Q) Peddapuram (R) Jaggampet (S) Gandhepalle (T) Rangampet (U) Ramachandrapuram (V) Pamarru (W) Alamuru (X) Mandapeta (Y) Kirlampudi (Z) Kapileswaram (Z1) Pithapuram (Z2) U.Kothapalli (Z3) Routhulapudi; (f) In the Union Territory of Puducherry - District of Yanam. (e) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (c), (d), (e) and (f) of column (4); (f) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (c), (d), (e) and (f) of column (4); (g) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in items (c), (d), (e) and (f) of column (4); (h) persons being individuals referred to in item (e) of column (6). (d) All cases of persons referred to in corresponding entries in items (e), (f) and (g) of column (5) ; (e) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (g) of column (5). 130 Principal Commissioner/ Commissioner of Income-tax, Rajahmundry Rajahmundry, Andhra Pradesh In the State of Andhra Pradesh - (a) District of West Godavari; (b) District of East Godavari: (i) Rajahmundry Municipal Corporation limits; (ii) All the remaining Mandals of East Godavari District other than those referred to in item (e)(ii) of column(4) against Sl. Number 129 of this Notification (a) Persons 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); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (a) and (b) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in items (a) and (b) of column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 131 Principal Commissioner/ Commissioner of Income-tax, Jaipur- 1 Jaipur, Rajasthan In the State of Rajasthan :- (a) District of Jaipur comprising of the following areas:- (i) Johari Bazaar (both sides and lanes adjoining Choura Rasta), Jaipur. (ii) Choura Rasta (both sides and adjoining lanes) and lanes adjoining to Kishanpole Bazar (both sides), Katla Purohit, Manihari Katla, Jaipur. (iii) Kishan Pole Bazar and its lanes towards Topkhana Desh, Indira Market, Nehru Bazar, Bapu Bazar, Link Road, Chandpole to Surajpole Gate, Jaipur. (iv) Ghatgate Bazaar (left and right) and lanes joining to Johari Bazar, Jaipur (v) M.I. Road (from Sanganeri gate to Khasa Kothi), Ajmeri Gate Subji Mandi, Yadgar both lanes, New colony, Jayanti Market, Gopinath Market, Church Road, VidhayakPuri, Gopalbari, Sardar Patel Marg, Sudershanpura Industrial Estate, Bais godam, Sodala, New Sodala, Mansarover, New Sanganer Raod (both sides of lane), Chomu House, Civil lines, Ramnagar, Hawa Sarak, Madram Pura, Laxminagar and Municipal Limits on Ajmer Road (both sides and connecting lanes), Jaipur. (vi) Areas outside Chandpole Gate, Grain Mandi, Sansar Chandra Road, Jalupura, Nawalgarh House area, Loha Mandi, Bansathali Marg, Bani Park, Station Road, Kantinagar, Sindhi colony, Power house Road, Jhotwara Industrial area, Ganpati Nagar, Hassanpura, Khatipura Road, Queen s Road, Chitrakut Scheme, Vaishali Nagar area, Jhotwara, Kalwar Road, Sirsi Road (upto municipal limits), Jaipur. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of column (4); (d) persons being individual referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) other than those having principal source of income from (i) Salary (ii) Legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession as is notified by the Board in the official Gazette under sub-section (1) of Section 44AA of the Income-tax Act, 1961; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). (b) District of Jaipur (other than Tehsils of Kotputli, Shahpura and Virat Nagar) (e) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4). (d ) All cases of persons referred to in corresponding entries in items (f), (g) and (h) of column (5) of which acquisition proceedings under chapter XX-A of the Income tax Act, 1961 are pending. (e) All cases of persons referred to in corresponding entries in items (f), (g) and (h) of column (5) of which proceedings under Estate Duty Act, 1953 are pending. (c) In the entire State of Rajasthan (f) Persons 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); (g) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (c) of column (4); (h) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (c) of column (4); 132 Principal Commissioner/ Commissioner of Income-tax, Jaipur-2 Jaipur, Rajasthan In the State of Rajasthan :- (a) District of Jaipur comprising of the following areas: (i) left side lanes of Gangori Bazar, (Chotti Chopper to Brahmpuri) right side of Chandpole bazaar (from Chhoti chopper to Chandpole gate), Purani Basti, right side of chandpole gate, Sikar house, Khetri House, Power House Road, Naharika Naka, Subhash Nagar, Subash Colony, Ram Nagar, Housing Board, Shastri Nagar, Jai Prakash Nagar, Nehru Nagar, Bassi- Sitarampura, Amba Bari, Jhotwara Road (both sides), Sikar Road Chouraha to V.K.I. Area (ii) Gangori Bazar main Market including right side lanes of Gangori Bazar, Brahmpuri and both sides of Amer Road, Govind Nagar, Parasram Dwara, Gatore Road, Shanker Nagar, Gangapole, Char Darwaza, Sirahdyodhy Bazar, Jalebi Chowk, Ramganj Bazar, Galta Road, Surajpole Mandi, Laxminarain Puri, Raghunath Puri, Transport Nagar. (iii) Agra Road, M.D.Road, Janta Colony, Adarsh Nagar, Jawahar lal Nehru Marg, Gangwal Park, Uniara Garden, Govind Marg, Bermeese Colony, Saket Colony, Sethi Colony (iv) Jawahar Nagar, Raja Park, Tilak Nagar, Malviya Nagar, Jagatpura. (v) Tonk Road, Cscheme, Ashok Marg, Subhash Marg, B.S. Road a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of Column (4); (d) persons being individual referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) other than those having principal source of income from (i) Salary (ii) Legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession as is notified by the Board in the official Gazette under sub-section (1) of Section 44AA of the Income-tax Act, 1961; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). (b) District of Jaipur (other than Tehsils of Kotputli, Shahpura and Virat Nagar) (e) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4). (c) all cases of persons referred to in item (e) of column (5) whose principal source of income is from Salary and whose first names begin with the alphabet K or L or O or R or S ; 133 Principal Commissioner/ Commissioner of Income-tax, Jaipur-3 Jaipur, Rajasthan In the State of Rajasthan :- (a) District of Jaipur (other than the Tehsils of Kotputli,, Shahpura and Virat Nagar) not covered under the jurisdiction of Principal Commissioner/ Commissioner of Incometax, Jaipur-I and Principal Commissioner/ Commissioner of Incometax, Jaipur-2 (b) District of Jaipur (other than the Tehsils of Kotputli, Shahpura and Virat Nagar) (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of column (4); (d) persons being individual referred to in item (b) of column (6). (e) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (f) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (b) of column (4); (g) persons being individual referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) other than those having principal source of income from (i) Salary (ii) Legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession as is notified by the Board in the official Gazette under sub-section (1) of section 44AA of the Income-tax Act, 1961; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). (c) all cases of persons referred to in corresponding in items (e) and (f) whose principal source of income is from legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession as is notified by the Board in the Official Gazette under sub-section (1) of section 44AA of the Income-tax Act, 1961; (c) District of Jaipur (other than Tehsils of Kotputli, Shahpura and Virat Nagar (h) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (c) of column (4). (d) all cases of persons referred to in item (h) of column (5) whose principal source of income is from Salary and whose first names begin with the alphabet M or , T or U or V or W or X or Y or Z' (d) Districts of Tonk, Jhunjhunu, Churu and Sikar (i) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (d) of column (4); (j) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (d) of column (4); (k) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (d) of column (4); (l) persons being individual referred to in item (f) of column (6). (e) All cases of the persons referred to in corresponding entries in items (i), (j) and (k) of column (5) (f) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (k) of column (5). 134 Principal Commissioner/ Commissioner of Income-tax, Alwar Alwar, Rajasthan In the state of Rajasthan:- Districts of Alwar, Bharatpur, Dholpur, Dausa and Tehsils of Kotputli, Shahpura and Virat Nagar of District of Jaipur. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in column (4); (d) persons being individual referred to in item (b) of column (6). (a) All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 135 Principal Commissioner/ Commissioner of Income-tax, Udaipur Udaipur, Rajasthan In the state of Rajasthan:- Districts of Udaipur, Rajsamand, Banswara, Pratapgarh, Dungarpur and Chittorgarh (other than Rawatbhata Tehsil) under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in column (4); (d) persons being individual referred to in item (b) of column (6). (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in column (4); (d) persons being individual referred to in item (b) of column (6). (a) All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 136 Principal Commissioner/ Commissioner of Income-tax, Kota Kota, Rajasthan In the State of Rajasthan:- (a) Districts of Kota, Bundi, Jhalawar, Baran, Sawaimadhopur and Karauli (b) Rawatbhata Tehsil in the District of Chittorgarh (a) Persons 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); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (a) and (b) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in items (a) and (b) of column (4); (d) persons being individual referred to in item (b) of column (6). (a) All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 137 Principal Commissioner/ Commissioner of Income-tax, Ajmer Ajmer, Rajasthan In the State of Rajasthan :- Districts of Ajmer and Bhilwara (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in column (4); (d) persons being individual referred to in item (b) of column (6). (a) All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 138 Principal Commissioner/ Commissioner of Income-tax, Jodhpur-1 Jodhpur, Rajasthan In the State of Rajasthan:- (a) In the District of Jodhpur (i) Areas of Jodhpur Municipality:- Rai-kabagh, Mohanpura, Umaidpura, Aerodrom Area, Ratanada, Outside Sojati Gate, Inside Sojati Gate, Govinda Bawari Bazaar, Mahavir Market, Pokaran ki Haveli, Tripoliya Bazaar, Kandoi Bazar, Ghasmandi, Station Road, Railway Road leading from General Post Office to Rail Bhawan and Basni Industrial Area/Estate(light/heavy), Shastrinagar, New Power House Colony, Bhagat-ki- Kothi, New Fruit Mandi, Bhadiwasiya, Inside Nagori Gate to Hati Ram Ka Oda. Ghanta Ghar, Sardar Market, R.N. Market, Sumer Market, Juni Mandi, Sarafa Bazar, Daga Bazar, Ada Bazar, Navchokia, Chandpole, Sur Sagar, Khumariya Kua, Khanda Falsa, Pungalpara, Kabutaron Ka Chowk, I/S Jalori Gate, Jalori Bari, Medical Market, MGH Road, Chand Shah Takia Market, Nai Sarak, Cycle Market, Merti Gate, I/S and O/S Bamba Stadium, Udai Mandir Public Park Area, Paota Sabji Mandi, Basani Mandi, High Court Colony, High Court Road (ii) Jodhpur Tehsil outside Municipal limits. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of column (4); (d) persons being individual referred to in item (b) of column (6). (a) All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5) other than those having principal source of income from Salary ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). (b) District of Jodhpur (Except areas of Phalodi, Osian, Shergarh, Bilara, Pipar (including Borunda) and Bhopalgarh Tehsils of Jodhpur District) (e) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4). (c) all cases of persons referred to in item (e) of column (5) whose principal source of income is from Salary and whose first names begin with the alphabet A , or B or C or D or E or F or G or H or I or J or K or L or M or N or O or P or Q . (c) District of Pali and Sirohi (d) Tehsils of Phalodi, Osian and Shergarh of Jodhpur District. (f) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (c) and (d) of column (4); (g) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (c) and (d) of column (4); (h) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in items (c) and (d) of column (4); (i) persons being individual referred to in item (e) of column (6). (d) All cases of the persons referred to in corresponding entries in items (f), (g) and (h) of column (5) (e) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (h) of column (5). 139 Principal Commissioner/ Commissioner of Income-tax, Jodhpur -2 Jodhpur, Rajasthan In the State of Rajasthan (a) Areas of district of Jodhpur not covered under the jurisdiction of Principal Commissioner/ Commissioner of Income Tax, Jodhpur-1, area mentioned in item (a) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of column (4); (d) persons being individual referred to in item (b) of column (6). (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial (a) All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5) other than those having principal source of income from Salary; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). (b) All areas of Bilara, Pipar (including Borunda), Luni and Bhopalgarh Tehsils of Jodhpur District. (c) Districts of Jaisalmer, Barmer, Jalore and Nagaur. (e) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (b) and (c) of column (4); (f) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (b) and (c) of column (4); (g) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in items (b) and (c) of column (4); (h) persons being individual referred to in item (d) of column (6). (c) All cases of the persons referred to in corresponding entries in items (e), (f) and (g) of column (5) (d) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (g) of column (5). (d) District of Jodhpur (Except areas of Phalodi, Osian, Shergarh, Bilara, Pipar (including Borunda) and Bhopalgarh Tehsils of Jodhpur District) (i) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (d) of column (4). (e) all cases of persons referred to in corresponding item (i) of column (5) whose principal source of income is from Salary and whose first names begin with the alphabet R or S or T or U or V or W or X or Y or Z . 140 Principal Commissioner/ Commissioner of Income-tax, Bikaner Bikaner, Rajasthan In the State of Rajasthan: Districts of Bikaner, Hanumangarh and Sriganganagar. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in column (4); (d) persons being individual referred to in item (b) of column (6). (a) All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 141 Principal Commissioner/ Commissioner of Income- tax, Kanpur-1 Commissioner of Income- tax, Kanpur-1 Kanpur, Uttar Pradesh In the state of Uttar Pradesh, districts of Kanpur Nagar and Kanpur Dehat (Ramabainagar). (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (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). (a) All cases of persons referred to in items (a) and (b) of column (5), other than the cases falling under the jurisdiction of Principal Commissioner/Commissioner of Income-tax, Kanpur-2 142 Principal Commissioner/ Commissioner of Income-tax, Kanpur-2 Kanpur, Uttar Pradesh In the state of Uttar Pradesh (a) District of Kanpur Nagar and Kanpur Dehat (Ramabainagar). (a) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (d) persons being individuals referred to in item (d) of column (6); (a) all cases of persons referred to in corresponding entries in items (a) and (b) whose principal source of income is from : (i) Salary, (ii) legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession as is notified by the Board in the Official Gazette under sub-section (1) of section 44AA of the Income-tax Act, 1961; (iii) Brokerage on trading in shares; (b) all cases of persons referred to in corresponding entry in item (b) of column (5) being member of Stock Exchanges and Commodity Exchanges; (c) All cases of persons referred to in corresponding entry in item (c) of column (5); (d) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 143 Principal Commissioner/ Commissioner of Income-tax, Agra-1 Agra, Uttar Pradesh In the state of Uttar Pradesh (a) Districts of Mathura and Auraiya. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5); (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). (b) District of Agra. (e) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4). (c) all cases of persons referred to in corresponding entry in item (e) of column (5) whose principal source of income is from Salary . (c) Municipal wards of Agra Nagar Nigam : 1 to 4, 6, 11, 13 to 16, 18, 20 to 24, 26, 27, 29, 32 to 35, 37 to 43, 45 to 50, 52, 53, 55, 57, 58, 60, 64, 65, 68, 70 to 72, 74, 78. (f) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (c) of column (4); (g) persons 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); d) All cases of persons referred to in corresponding entries in items (f) and (g) of column (5), other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Agra-2; 144 Principal Commissioner/ Commissioner of Income-tax, Agra-2 Agra, Uttar Pradesh In the state of Uttar Pradesh (a) Districts of Firozabad, Jhansi, Lalitpur and Etawah (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5); (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). (b) Municipal Wards of Agra Nagar Nigam: 1 to 4, 6, 11, 13 to 16, 18, 20 to 24, 26, 27, 29, 32 to 35, 37 to 43, 45 to 50, 52, 53, 55, 57, 58, 60, 64, 65, 68, 70 to 72, 74, 78. (e) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (f) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (c) all cases of persons referred to in corresponding entries in items (e) and (f) of Column (5) having principal source of income from (i) Legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession as is notified by the Board in the official Gazette under sub-section (1) of section 44AA of the Income-tax Act, 1961, (ii) Business of transportation; (c) District of Agra (g) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in 3 [item (c) ] of column (4); (h) persons being individuals referred to 4 [item (e)] of column (6). (d) All cases of persons referred to in corresponding entry in item (g) of column (5); (e) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (g) of column (5); (d) Municipal Wards of Agra Nagar Nigam: 5, 12, 17, 19, 25, 28, 30, 31, 36, 44, 51, 54, 56, 59, 61 to 63, 66, 67, 69, 73, 75 to 77, 79, 80. (e) District of Agra not covered under the jurisdiction of Principal Commissioner/ Commissioner of Incometax, Agra-1 (i) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (d) and (e) of column of (4); (j) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (d) and (e) of column (4); (f) all cases of persons referred to in corresponding entries in items (i) and (j) of column (5) other than those whose principal source of income is from salary 145 Principal Commissioner/ Commissioner of Income-tax, Aligarh. Aligarh, Uttar Pradesh. In the state of Uttar Pradesh, - Districts of Aligarh, Farukhabad, Kannauj, Etah, Hathras, Mainpuri, Kanshi Ram Nagar (Kasganj). (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5); (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5); 146 Principal Commissioner/ Commissioner of Income-tax, Muzaffarnagar Muzaffarnagar, Uttar Pradesh In the state of Uttar Pradesh - Districts of Muzaffarnagar, Shamli Saharanpur (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5); 147 Principal Commissioner/ Commissioner of Income-tax, Meerut Meerut, Uttar Pradesh In the state of Uttar Pradesh,- Districts of Meerut and Baghpat. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5); (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5); 148 Principal Commissioner/ Commissioner of Income-tax, Ghaziabad. Ghaziabad, Uttar Pradesh In the state of Uttar Pradesh- Districts of Ghaziabad, Hapur and Bulandshahar. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) Persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) Persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) ; (b) All cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5); 149 Principal Commissioner/ Commissioner of Income-tax, Noida Noida, Uttar Pradesh In the state of Uttar Pradesh,- District of Gautam Buddha Nagar (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) Persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) Persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) ; (b) All cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5); 150 Principal Commissioner/ Commissioner of Income-tax, Dehradun Dehradun, Uttarakhand In the State of Uttarakhand, Districts of Dehradun, Haridwar, Uttarkashi, Tehri Garhwal, Pauri Garhwal, Chamoli, Rudra Prayag (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) Persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) Persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) ; (b) All cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5); 151 Principal Commissioner/ Commissioner of Income-tax, Haldwani Haldwani, Uttarakhand Districts of Almora, Pithoragarh, Nainital, Udham Singh Nagar, Champawat and Bageshwar (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) Persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) Persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) ; (b) All cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 152 Principal Commissioner/ Commissioner of Income-tax, Thiruvanantha puram Thiruvanantha puram, Kerala In the state of Kerala- (i) All Taluks of Thiruvananthapur am District; (ii) All Taluks except Karunagappally Taluk of Kollam District; (iii) Adoor Taluk of Pathanamthitta District. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) Persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) Persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) ; (b) All cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 153 Principal Commissioner/ Commissioner of Income-tax, Kottayam Kottayam, Kerala In the State of Kerala - (i) All Taluks of Kottayam and Alappuzha Districts; (ii) All Taluks except Adoor Taluk of Pathanamthitta District; (iii) Karunagapally Taluk of Kollam District; (iv) PeerumeduTaluk of Idukki District. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) Persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) Persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) ; (b) All cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 154 Principal Commissioner/ Commissioner of Income-tax, Kochi-1 Kochi, Kerala (a) In the State of Kerala- (i) All Taluks of Ernakulam District. (ii) All Taluks in Idukki District other than Peerumedu Taluk. (b) The Union Territory of Lakshadweep (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in items (a) (b) of column (4); (b) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) of column (5). 155 Principal Commissioner/ Commissioner of Income-tax, Kochi-2 Kochi, Kerala (a) In the State of Kerala - (i) All Taluks of Ernakulam District. (ii) All Taluks in Idukki District other than Peerumedu Taluk. (b) The Union Territory of Lakshadweep (a) Persons 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); (b) Persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (a) and (b) of column (4); (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than cases of individuals falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Kochi-1 156 Principal Commissioner/ Commissioner of Income-tax, Thrissur Thrissur, Kerala In the State of Kerala - All Taluks of Thrissur and Palakkad Districts (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) Persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) Persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 157 Principal Commissioner/ Commissioner of Income-tax, Kozhikode Kozhikode, Kerala In the State of Kerala - (a) All Taluks of Kasaragode, Kannur, Kozhikode, Malappuram and Wayanad Distrticts (b) Mahe District in the Union Territory of Puducherry (a) Persons 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); (b) Persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (a) and (b) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in items (a) and (b) of Column (4); (d) Persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5); (b) All cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 158 Principal Commissioner/ Commissioner of Income-tax, Kolkata Kolkata, West Bengal In the State of West Bengal- (a) City of Kolkata and the Districts of Howrah, North 24 Parganas and South 24 Parganas; (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (b) Persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) being companies which are engaged in the business of Engineering goods, machinery parts, Iron and steel foundries, Jute related trade and Production distribution, exhibition of films and other performing arts ; (b) All cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) of column (5); In the State of West Bengal- (b) Areas covered by the following PIN Codes:- 700012, 700013, 700021, 700062, 700069, 700072, 700090, 700091, 700092. (c) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (b) of column (4); (d) Persons being individuals referred to in item (d) of column (6). (c) All cases of persons referred to in corresponding entry in item (c) of column (5) other than cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Kolkata-2; Principal Commissioner/ Commissioner of Income-tax, Kolkata-3, Principal Commissioner/ Commissioner of Income-tax, Kolkata-4 and Principal Commissioner/ Commissioner of Income-tax, Kolkata-5; (d) All cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). (c) In the Union Territory of Andaman and Nicobar Islands; (e) Persons 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); (f) Persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (c) of column (4); (g) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (c) of Column (4); (h) Persons being individuals referred to in item (f) of column (6). (e) All cases of persons referred to in corresponding entries in items (e), (f) and (g) of column (5) ; (f) All cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (g) of column (5). 159 Principal Commissioner/ Commissioner of Income-tax, Kolkata-2 Kolkata, West Bengal In the State of West Bengal- (a) City of Kolkata and the Districts of Howrah, North 24 Parganas and South 24 Parganas; (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of Column (4); (b) Persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) being companies which are engaged in the business of Tea, Paper and Card Board, Minerals, Insurance and Banking ; (b) All cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) of column (5). In the State of West Bengal- (b) Areas covered by the following PIN Codes:- 700001, 700018, 700028, 700081, 700093, 700094, 700095, 700096, 700097, 700098, 700099, 700100, 700101, 700102, 700103, 700104, 700105, 700106, 700107 (c) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (b) of column (4); (d) Persons being individuals referred to in item (d) of column (6). (c) All cases of persons referred to in corresponding entry in item (c) of column (5) other than cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Kolkata-1; Principal Commissioner/ Commissioner of Income-tax, Kolkata-3, Principal Commissioner/ Commissioner of Income-tax, Kolkata-4 and Principal Commissioner/ Commissioner of Income-tax, Kolkata-5; (d) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 160 Principal Commissioner/ Commissioner of Income-tax, Kolkata-3 Kolkata, West Bengal In the State of West Bengal- (a) City of Kolkata and the Districts of Howrah, North 24 Parganas and South 24 Parganas; In the State of West Bengal- (b) Areas covered by the following PIN Codes:- 700002, 700003, 700004, 700005, 700006, 700007, 700009, 700010, 700011, 700016, 700017, 700037, 700050, 700051, 700052, 700054, 700065, 700066, 700067, 700070, 700071, 700077, 700086, 700087 (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (b) Persons being individuals referred to in item (b) of column (6). (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (b) of Column (4); (d) persons being individuals referred to in item (d) of column (6). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) being companies which are engaged in the business of News Paper and Periodicals, Rubber, Tobacco, Shipping, Hotels and Restaurants; (b) All cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) of column (5). (c) All cases of persons referred to in corresponding entry in item (c) of column (5) other than cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Kolkata-1; Principal Commissioner/ Commissioner of Income-tax, Kolkata-2, Principal Commissioner/ Commissioner of Income-tax, Kolkata-4 and Principal Commissioner/ Commissioner of Income-tax, Kolkata-5; (d) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 161 Principal Commissioner/ Commissioner of Income-tax, Kolkata-4 Kolkata, West Bengal In the State of West Bengal- (a) City of Kolkata and the Districts of Howrah, North 24 Parganas and South 24 Parganas; (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) being companies which are engaged in the business of Sugar, Textiles fabrics, Chemicals and Pharmaceuticals and Contract business (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) of column (5). In the State of West Bengal- (b) Areas covered by the following PIN Codes:- 700008, 700014, 700015, 700019, 700020, 700022, 700023, 700024, 700025, 700026, 700027, 700029, 700030, 700031, 700032, 700033, 700034, 700035, 700036, 700038, 700039, 700040, 700041, 700042, 700043, 700044, 700045, 700046, 700047, 700048, 700049, 700053, 700055, 700056, 700057, 700058, 700059, 700060, 700061, 700064, 700068, 700074, 700075, 700076, 700078, 700079, 700080, 700082, 700083, 700084, 700085, 700088, 700089 (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (b) of column (4); (d) persons being individuals referred to in item (d) of column (6). (c) All cases of persons referred to in corresponding entry in item (c) of column (5) other than cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Kolkata-1; Principal Commissioner/ Commissioner of Income-tax, Kolkata-2, Principal Commissioner/ Commissioner of Income-tax, Kolkata-3 and Principal Commissioner/ Commissioner of Income-tax, Kolkata-5; (d) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 162 Principal Commissioner/ Commissioner of Income-tax, Kolkata-5 Kolkata, West Bengal In the State of West Bengal- (a) Areas covered by the following PIN Codes:- 700063, 700073, 700108, 700135 In the State of West Bengal- (b) District of Howrah, North 24 Parganas and South 24 Parganas; (a) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in items (a) and (b) of column (4); (b) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) other than cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Kolkata-1; Principal Commissioner/ Commissioner of Income-tax, Kolkata-2; Principal Commissioner/ Commissioner of Income-tax, Kolkata-3; and Principal Commissioner/ Commissioner of Income-tax, Kolkata-4; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) of column (5). 163 Principal Commissioner/ Commissioner of Income-tax, Kolkata-8 Kolkata, West Bengal In the State of West Bengal- (a) City of Kolkata and the Districts of Howrah, North 24 Parganas and South 24 Parganas; (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than those persons whose principal income is from salary being : (i) persons carrying on the business of manufacture, distribution and sale of medicines and drugs or of optical appliances or of running nursing homes Private hospitals, X-ray and diagnostic clinics and pathological laboratories; (ii) persons whose principal source of income is from legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession as is notified by the Board in the Official Gazette under sub-section (1) of section 44AA of the Income-tax Act, 1961; (iii) AOPs being clubs and sports associations; (iv) Owners of race horses and / or jockeys; (v) persons whose principal source of income is from any activity associated with movies, all types of films, television media, dramatics, performing arts, yatras, entertainment industry (including audio or video production, distribution, display, software support, infrastructural support or technical support to the industry), stage shows, operation of cable and radio network, ownership and/or operation of motion picture studios, cinema halls and theatres, and also including cases of artists connected with the aforesaid fields, including video, radio and disc jockeys; In the State of West Bengal- (b) District of Hooghly (c) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (e) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (b) of column (4); (f) persons being individuals referred to in item (c) of column (6). (b) All cases of persons referred to in corresponding entries in items (c), (d) and (e) of column (5); (c) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (e) of column (5). 164 Principal Commissioner/ Commissioner of Income-tax, Kolkata-9 Kolkata, West Bengal In the State of West Bengal- (a) Areas covered by the following PIN Codes: - 700008, 700018, 700024, 700031, 700032, 700039, 700040, 700041, 700042, 700044, 700047, 700060, 700061, 700062, 700063, 700066, 700068, 700070, 700075, 700078, 700082, 700084, 700086, 700088, 700092, 700093, 700094, 700095, 700096, 700099, 700103, 700104, 700107 In the State of West Bengal- (b) the District of South 24 Parganas; (a) Persons 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); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (a) and (b) of column (4); (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than those persons whose principal source of income is from salary; In the state of West Bengal- (c) the District of Purba (East) Medinipur; (c) Persons 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); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (c) of column (4); (e) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (c) of column (4); (f) persons being individuals referred to in item (c) of column (6). (b) All cases of persons referred to in corresponding entries in items (c), (d) and (e) of column (5) (c) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (e) of column (5). 165 Principal Commissioner/ Commissioner of Income-tax, Kolkata-10 Kolkata, West Bengal In the State of West Bengal- (a) Areas covered by the following PIN Codes:- 700019, 700023, 700025, 700026, 700027, 700029, 700033, 700034, 700038, 700043, 700045, 700046, 700053, 700105; (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than those persons whose principal source of income is from salary; 166 Principal Commissioner/ Commissioner of Income-tax, Kolkata-11 Kolkata, West Bengal In the State of West Bengal- (a) the city of Kolkata and the districts of Howrah, North 24 Parganas an (a) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (a) All cases of persons referred to in corresponding entry in item (a) of column (5) being individual of Chinese origin; In the State of West Bengal- (b) the city of Kolkata and the districts of Howrah, North 24 Parganas and South 24 Parganas; (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (b) All cases of persons referred to in corresponding entry in item (b) of column (5) being persons deriving income from execution of contracts in any project of Central or State Governments; In the State of West Bengal- (c) Areas covered by the following PIN Codes:- 700013, 700014, 700015, 700016, 700017, 700020, 700071, 700087 (c) Persons 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); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (c) of column (4); (c) All cases of persons referred to in corresponding entries in items (c) and (d) of column (5) other than those persons whose principal source of income is from Salary; 167 Principal Commissioner/ Commissioner of Income-tax, Kolkata-12 Kolkata, West Bengal In the State of West Bengal: Areas covered by the following PIN Code - 700001. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than those persons whose principal source of income is from Salary; 168 Principal Commissioner/ Commissioner of Income-tax, Kolkata-13 Kolkata, West Bengal In the State of West Bengal- (a) the city of Kolkata and the districts of Howrah, North 24 Parganas and South 24 Parganas (a) Persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (a) all cases of persons referred to in corresponding entry in item (a) of column (5) being insurance Agents; In the state of West Bengal- (b) Areas covered by the following PIN Codes - 700006 700012. (b) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (b) All cases of persons referred to in corresponding entries in items (b) and (c) of column (5) other than those persons whose principal source of income is from Salary ; In the state of West Bengal- (c) the District of Paschim (West) Medinipur; (d) Persons 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 other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (c) of column (4); (f) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (c) of column (4); (g) persons being individuals referred to in item (d) of column (6). (c) All cases of persons referred to in corresponding entries in items (d), (e) (d) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (f) of column (5). 169 Principal Commissioner/ Commissioner of Income-tax, Kolkata-14 Kolkata, West Bengal In the State of West Bengal- (a) the city of Kolkata and the districts of Howrah, North 24 Parganas and South 24 Parganas (a) Persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (a) All cases of persons referred to in corresponding entry in item (a) of column (5) being persons whose principal source of income is from the business of plying of taxis, lorries, trucks, buses, mini-buses and other commercial road transport vehicles; In the state of West Bengal- (b) Areas covered by the following PIN Codes:- 700009, 700021, 700022, 700069, 700072 700073 (b) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (b) All cases of persons referred to in corresponding entries in items (b) and (c) of column (5) other than those persons whose principal source of income is from Salary; In the state of West Bengal- (c) the District of Nadia and Murshidabad (d) Persons 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 other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (c) of column (4); (f) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (c) of column (4); (g) persons being individuals referred to in item (d) of column (6). (c) All cases of persons referred to in corresponding entries in items (d), (e) and (f) of column (5); (d) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (f) of column (5). 170 Principal Commissioner/ Commissioner of Income-tax, Kolkata-15 Kolkata, West Bengal In the state of West Bengal- Areas covered by the following PIN Codes:- 700002, 700003, 700004, 700005, 700007, 700010, 700011, 700028, 700030, 700035, 700036, 700037, 700050, 700054, 700065, 700067 and 700085 (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than those persons whose principal source of income is from Salary; 171 Principal Commissioner/ Commissioner of Income-tax, Kolkata-16 Kolkata, West Bengal In the state of West Bengal- The District of Howrah; (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than those persons whose principal source of income is from Salary; 172 Principal Commissioner/ Commissioner of Income-tax, Kolkata-17 Kolkata, West Bengal In the state of West Bengal- (a) Areas covered by the following PIN Codes:- 700048, 700049, 700051, 700052, 700055, 700056, 700057, 700058, 700059, 700064, 700074, 700076, 700077, 700079, 700080, 700081, 700083, 700089, 700090, 700091, 700097, 700098, 700100, 700101, 700102, 700106, 700108, 700135 In the state of West Bengal- (b) The District of North 24 Parganas (a) Persons 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); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (a) and (b) of column (4); (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than those persons whose principal source of income is from Salary; 173 Principal Commissioner/ Commissioner of Income-tax, Kolkata-18 Kolkata, West Bengal In the State of West Bengal- (a) City of Kolkata and the Districts of Howrah, North 24 Parganas and South 24 Parganas; (a) Persons being individuals, deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (a) All cases of persons referred to in corresponding entry in item (a) of column (5) whose principal source of income is from salary and who are employees or pensioners of : (i) Central Government Departments, or (ii) Central Government Undertakings other than Banks, or (iii) Consulates 174 Principal Commissioner/ Commissioner of Income-tax, Kolkata-19 Kolkata, West Bengal In the State of West Bengal- (a) City of Kolkata and the Districts of Howrah, North 24 Parganas and South 24 Parganas; (a) Persons being individuals, deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (a) All cases of persons referred to in corresponding entry in item (a) of column (5) whose principal source of income is from salary and who are employees or pensioners of : (i) State Government Departments, or (ii) State Government Undertakings , or (iii) Banking Institutions referred to in section 51 of the Banking Regulation Act, 1949, or (iv) The Reserve Bank of India 175 Principal Commissioner/ Commissioner of Income-tax, Kolkata-20 Kolkata, West Bengal In the State of West Bengal- (a) City of Kolkata and the Districts of Howrah, North 24 Parganas and South 24 Parganas; (a) Persons being individuals, deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (a) All cases of persons referred to in corresponding entry in item (a) of column (5) whose principal source of income is from salary and whose first name begin with alphabet A or B or C or G or H or I or J or N other than the cases falling under the jurisdiction of the Principal Commissioner/ Commissioner of Income-tax, Kolkata-18, Principal Commissioner/ Commissioner of Income-tax, Kolkata-19 and Principal Commissioner/ Commissioner of Income-tax, Kolkata-21; 176 Principal Commissioner/ Commissioner of Income-tax, Kolkata-21 Kolkata, West Bengal In the State of West Bengal- (a) City of Kolkata and the Districts of Howrah, North 24 Parganas and South 24 Parganas; (a) Persons being individuals, deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (a) All cases of persons referred to in corresponding entry in item (a) of column (5) whose principal source of income is from salary and whose first name begin with alphabet D or E or F or K or L or M or O or P or Q or R or S or T or U or V or W or X or Y or Z other than the cases falling under the jurisdiction of the Principal Commissioner/ Commissioner of Income-tax, Kolkata-18, Principal Commissioner/ Commissioner of Income-tax, Kolkata-19 and Principal Commissioner/ Commissioner of Income-tax, Kolkata-20. 177 Principal Commissioner/ Commissioner of Income-tax, Siliguri Siliguri, West Bengal (a) In the state of West Bengal- District of Darjeeling (b) The state of Sikkim (a) Persons 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); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (a) and (b) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in items (a) and (b) of column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 178 Principal Commissioner/ Commissioner of Income-tax, Jalpaiguri Jalpaiguri, West Bengal In the state of West Bengal: Districts of Jalpaiguri, Alipurduar, Coochbehar, Malda, Uttar (North) Dinajpur and Dakshin (South) Dinajpur (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5); (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 179 Principal Commissioner/ Commissioner of Income-tax, Durgapur Durgapur, West Bengal In the state of West Bengal- The Durgapur Sub- Division of Burdwan District and the District of Bankura (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 180 Principal Commissioner/ Commissioner of Income-tax, Asansol Asansol, West Bengal In the state of West Bengal- The Asansol Sub- Division of Burdwan District and the District of Purulia (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 181 Principal Commissioner/ Commissioner of Income-tax, Burdwan Burdwan, West Bengal In the state of West Bengal- District of Burdwan excluding Durgapur Sub- Division and Asansol Sub-Division and the District of Birbhum (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5); (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 182 Principal Commissioner/ Commissioner of Income-tax, Lucknow-1 Lucknow, Uttar Pradesh In the State of Uttar Pradesh:- (a) District of Lucknow (b) Areas falling under the following Postal Index Number (PIN) Codes of Lucknow District:- i. 226001- Lucknow GPO ii. 226006-Mahanagar iii. 226007- New Hyderabad iv. 226010-Gomti Nagar v. 226013-IIM, Mubarakpur vi. 226015-CIMAP vii. 226016-Indira Nagar viii. 226019-Chinhat Industrial Area ix. 226021-Sector-C, Sitapur Road x. 226022-Vikas Nagar xi. 226023-Manas Nagar xii. 226024-Aliganj xiii. 226026-Behta 19 [(xiv) 226028 - Chinhat] 20 [(xv) 226101 - Kakori] 21 [(xvi) 226102 -Malihabad ] 22 [(xvii) 226104 - Mall] 23 [(xviii) 226103 - Rahimabad] 24 [(xix) 226201 - Baxi Ka Talab] 25 [(xx) 226203 - Itaunja] 26 [(xxi) 226202 - FFTC Indaurabagh] 27 [(xxii) 226027 - UP Governor Camp.] (c) Any other area, within the district of Lucknow, not covered by Postal Index Number (PIN) Codes as mentioned in item (b) of column (4) and also not covered under the jurisdiction of Principal Commissioner/ Commissioner of Incometax, Lucknow-2. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (b) and (c) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (b) and (c) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (d) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4). (e) persons being individuals referred to in item (b) of column (6). (a) All cases of companies mentioned in item (c) of column (5) whose names begin with the alphabet A or B or C or D or E or F or G or H or I or J ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in item (a) above; (c) all cases of persons referred to in corresponding entries in items (a) and (b) of column (5) whose principal source of income is not from Salary or Pension ; (d)(i) all cases of persons referred to in item (d) of column (5) having principal source of income as Salary and/or Pension from: (A) Central Government (Government of India), Central Government Corporations or Undertakings or Institutions; (B) Public Sector Banks, Cooperative Banks, Regional Rural Banks, Reserve Bank of India (RBI), National Bank for Agricultural and Rural Development (NABARD) and all other Banks (Private or Government Controlled or Owned); (C) Life Insurance Corporation of India (LIC), General Insurance Corporation (GIC) and other Public Sector Insurance Companies, and (D) Private Sector Employers or Establishments. (ii) All cases of persons referred to in item (d) of column (5) having principal source of income as Salary and/or Pension not covered by cases or classes of cases as mentioned in subitem (i) of item (d) above and not covered under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Lucknow-2. (d) District of Unnao (f) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (d) of column (4); (g) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (d) of column (4); (h) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (d) of column (4); (i) persons being individuals referred to in item (f) of column (6). (e) All cases of persons referred to in corresponding entries in items (f), (g) and (h) of column (5) ; (f) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (h) of column (5). 183 Principal Commissioner/ Commissioner of Income-tax, Lucknow-2 Lucknow, Uttar Pradesh In the State of Uttar Pradesh:- (a) District of Lucknow (b) Areas falling under the following Postal Index Number (PIN) Codes of Lucknow District:- i. 226002-Dilkusha ii. 226003-Lucknow Chowk iii. 226004-Aishbagh iv. 226005-Alambagh v. 226008-Ind. Area Sarojini Nagar vi. 226009-Amausi vii. 226011-Manaknagar viii. 226012-LDA Colony ix. 226014-SGPGI x. 226017-Rajaji Puram xi. 226018-Aminabad Park xii. 226020-Daliganj xiii. 226025-Bhim Rao Ambedkar University 28 [(xiv) 226401 - Banthra] 29 [(xv) 226501 - Amethi] 30 [(xvi) 226501 - Gosaiganj] 31 [(xvii) 226301 - Mohanlalganj ] 32 [(xviii) 226303 -Nagram] 33 [(xix) 226302-Nigohan ] (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (b) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (d) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4). (e) persons being individuals referred to in item (b) of column (6). (a) All cases of companies mentioned in item (a) of column (5) whose names begin with the alphabet K or L or M or N or O or P or Q or R or S or T or U or V or W or X or Y or Z (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above; (c) all cases of persons referred to in corresponding entries in items (b) and (c) of column (5) whose principal source of income is not from Salary or Pension ; (d) all cases of persons referred to in corresponding entry in item (d) of column (5) having principal source of income as Salary and/or Pension from Government of Uttar Pradesh, Uttar Pradesh Government Corporations or Undertakings or Institutions, Local Bodies, Autonomous Bodies. (c) District of Barabanki (f) Persons 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); (g) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (c) of column (4); (h) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (c) of column (4); (i) persons being individuals referred to in item (f) of column (6). (e) All cases of persons referred to in corresponding entries in items (f), (g) and (h) of column (5); (f) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (h) of column (5). 184 Principal Commissioner/Commissioner of Income-tax, Faizabad Faizabad, Uttar Pradesh In the State of Uttar Pradesh:- Districts of Faizabad, Sultanpur, Amethi, Pratapgarh, Rae Bareilly, Jaunpur, Basti, Gonda, Bahraich, Balrampur, Shrawasti, Ambedkar Nagar, Siddharth Nagar Sant Kabir Nagar. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 185 Principal Commissioner/ Commissioner of Income-tax, Allahabad Allahabad, Uttar Pradesh In the State of Uttar Pradesh:- Districts of Allahabad, Mirzapur, Fatehpur, Sonebhadra and Kaushambi (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 186 Principal Commissioner/ Commissioner of Income-tax, Varanasi Varanasi, Uttar Pradesh In the State of Uttar Pradesh:- Districts of Varanasi, Bhadohi (Sant Ravi Das Nagar), Ballia, Ghazipur and Chandauli (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 187 Principal Commissioner/ Commissioner of Income-tax, Gorakhpur Gorakhpur, Uttar Pradesh In the State of Uttar Pradesh:- Districts of Gorakhpur, Deoria, Mau, Azamgarh, Kushinagar and Maharajganj (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 188 Principal Commissioner/ Commissioner of Income-tax, Bareilly Bareilly, Uttar Pradesh In the State of Uttar Pradesh:- Districts of Bareilly, Shahjahanpur, Pilibhit, Hardoi, Sitapur and Lakhimpur Kheri (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 189 Principal Commissioner/ Commissioner of Income-tax, Moradabad Moradabad, Uttar Pradesh In the State of Uttar Pradesh:- Districts of Moradabad, Bijnore, Rampur, Badaun, Amroha (Jyotiba Phule Nagar) and Sambhal (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 190 Principal Commissioner/ Commissioner of Income-tax, Mumbai-1 Mumbai, Maharashtra (a) MCGM Ward A other than PIN codes - 400005 400021, including area covered by PIN Code - 400001 400020 falling on the Western side of : (i) D N Road till Flora fountain and (ii) M G Road from Flora fountain upto S P Mukherjee Chowk (iii) Shahid Bhagat Singh Marg, from S P Mukerjee Chowk to Jagannath Palav Chowk (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) other than cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Mumbai-2; Principal Commissioner/ Commissioner of Income-tax, Mumbai-3; Principal Commissioner/ Commissioner of Income-tax, Mumbai-4; Principal Commissioner/ Commissioner of Income-tax, Mumbai-5 and Principal Commissioner/ Commissioner of Income-tax, Mumbai- 16; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above. (b) Areas covered by Municipal Corporations of Greater Mumbai and Navi Mumbai (c) Persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (b) of column (4); (c) All cases of persons referred to in corresponding entries in items (c) and (d) of column (5) being Cooperative Banks 191 Principal Commissioner/ Commissioner of Income-tax, Mumbai-2 Mumbai, Maharashtra (a) MCGM Ward A other than PIN Codes - 400005 and 400021, including PIN Code - 400023, 400038, 400039, and falling on the eastern side of : (i) DN Road till Flora Fountain and (ii) MG Road from Flora fountain upto S P Mukherjee Chowk (iii) Shahid Bhagat Singh Marg, from S P Mukerjee Chowk to Jagannath Palav Chowk. (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) other than cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Mumbai-1; Principal Commissioner/ Commissioner of Income-tax, Mumbai-3; Principal Commissioner/ Commissioner of Income-tax, Mumbai-4; Principal Commissioner/ Commissioner of Income-tax, Mumbai-5 and Principal Commissioner/ Commissioner of Income-tax, Mumbai- 16; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above. (b) Areas covered by Municipal Corporations of Greater Mumbai and Navi Mumbai- (c) Persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (b) of column (4); (c) All cases of persons referred to in corresponding entries in items (c) and (d) of column (5) being Banking Companies as defined in the Banking Regulation Act, 1949 (10 of 1949) including any Bank or Banking Institutions referred to in Section 51 of that Act, other than Cooperative Banks and Foreign Banks in the entire areas covered by the Municipal Corporations of Greater Mumbai and Navi Mumbai Municipal corporation 192 Principal Commissioner/ Commissioner of Income-tax, Mumbai-3 Mumbai, Maharashtra (a) MCGM Ward A bearing the PIN Codes 400005, 400021 of Mumbai - (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) other thancases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Mumbai-1; Principal Commissioner/ Commissioner of Income-tax, Mumbai-2; Principal Commissioner/ Commissioner of Income-tax, Mumbai-4; Principal Commissioner/ Commissioner of Income-tax, Mumbai-5 and Principal Commissioner/ Commissioner of Income-tax, Mumbai- 16; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above. (b) Areas within the limits of Municipal Corporations of Greater Mumbai and Navi Mumbai. (c) Persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (b) of column (4); (c) All cases of persons referred to in corresponding entries in items (c) and (d) of column (5) being Public Financial Institutions as defined under section 4A of Companies Act, 1956 193 Principal Commissioner/ Commissioner of Income-tax, Mumbai-4 Mumbai, Maharashtra (a) MCGM Ward C, including area covered by PIN Code - 400002 and 400032 of Mumbai (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) other than cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Mumbai-1; Principal Commissioner/ Commissioner of Income-tax, Mumbai-2; Principal Commissioner/ Commissioner of Income-tax, Mumbai-3; Principal Commissioner/ Commissioner of Income-tax, Mumbai-5 and Principal Commissioner/ Commissioner of Income-tax, Mumbai- 16; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above. (b) Areas covered by Municipal Corporations of Greater Mumbai and Navi Mumbai (c) Persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (b) of column (4); (c) All cases of persons referred to in corresponding entries in items (c) and (d) of column (5) being (i) Members of National Stock Exchange and/or Members of Mumbai Stock Exchange and/or over the counter of Exchange of India. (ii) Sub-brokers associated with persons mentioned in (i) above. 194 Principal Commissioner/ Commissioner of Income-tax, Mumbai-5 Mumbai, Maharashtra (a) MCGM Ward D, including Area covered by PIN Code 400004, 400006, 400007, 400008, 400026, 400030, 400035 and 400036 of Mumbai (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) other than cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Mumbai-1; Principal Commissioner/ Commissioner of Income-tax, Mumbai-2; Principal Commissioner/ Commissioner of Income-tax, Mumbai-3; Principal Commissioner/ Commissioner of Income-tax, Mumbai-4 and Principal Commissioner/ Commissioner of Income-tax, Mumbai- 16; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above. (b) All areas of Municipal Corporation of Greater Mumbai and Navi Mumbai. (c) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (b) of column (4); (d) persons being individuals referred to in item (d) of column (6). (c) All cases of persons referred to in corresponding entry in item (c) of column (5) being Companies whose principal source of income from operations of ships, hovercrafts, aircrafts and helicopters; (d) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) above. 195 Principal Commissioner/ Commissioner of Income-tax, Mumbai-6 Mumbai, Maharashtra MCGM Ward B, E, F, G, including Area Covered by PIN Code No. 400003, 400009, 400010, 400011, 400012, 400013, 400014, 400015, 400016, 400017, 400018, 400019, 400022, 400025, 400027, 400028, 400031, 400033, 400034 and 400037, of Mumbai (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in column (4); (b) persons being individuals referred to in item (b) of column (6); (a) All cases of persons referred to in corresponding entry in item (a) of column (5) being companies whose names begin with the alphabet A or B or C or D or E or F or I or J or K other than cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Mumbai-1; Principal Commissioner/ Commissioner of Income-tax, Mumbai-2; Principal Commissioner/ Commissioner of Income-tax, Mumbai-3; Principal Commissioner/ Commissioner of Income-tax, Mumbai-4; Principal Commissioner/ Commissioner of Income-tax, Mumbai-5 and Principal Commissioner/ Commissioner of Income-tax, Mumbai- 16; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above. 196 Principal Commissioner/ Commissioner of Income-tax, Mumbai-7 Mumbai, Maharashtra MCGM Ward B, E, F, G, including Area Covered by PIN Code No. 400003, 400009, 400010, 400011, 400012, 400013, 400014, 400015, 400016, 400017, 400018, 400019, 400022, 400025, 400027, 400028, 400031, 400033, 400034 and 400037, of Mumbai. (a) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in column (4); (b) persons being individuals referred to in item (b) of column (6); (a) All cases of persons referred to in corresponding entry in item (a) of column (5) being companies whose names begin with the alphabet G or H or L or M or N or O or P other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Mumbai-1; Principal Commissioner/ Commissioner of Income-tax, Mumbai-2; Principal Commissioner/ Commissioner of Income-tax, Mumbai-3; Principal Commissioner/Commissioner of Income-tax, Mumbai-4; Principal Commissioner/ Commissioner of Income-tax, Mumbai-5 and Principal Commissioner/ Commissioner of Income-tax, Mumbai- 16; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above. 197 Principal Commissioner/ Commissioner of Income-tax, Mumbai-8 Mumbai, Maharashtra MCGM Ward B, E, F, G, including Area Covered by PIN Code No. 400003, 400009, 400010, 400011, 400012, 400013, 400014, 400015, 400016, 400017, 400018, 400019, 400022, 400025, 400027, 400028, 400031, 400033, 400034 400037, of Mumbai. (a) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in column (4); (b) persons being individuals referred to in item (b) of column (6); (a) All cases of persons referred to in corresponding entry in item (a) of column (5) being companies whose names begin with the alphabet Q or R or S or T or U or V or W or X or Y or Z other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Mumbai-1; Principal Commissioner/ Commissioner of Income-tax, Mumbai-2; Principal Commissioner/ Commissioner of Income-tax, Mumbai-3; Principal Commissioner/ Commissioner of Income-tax, Mumbai-4; Principal Commissioner/ Commissioner of Income-tax, Mumbai-5 and Principal Commissioner/ Commissioner of Income-tax, Mumbai- 16; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above. 199 Principal Commissioner/ Commissioner of Income-tax, Mumbai-10 Mumbai, Maharashtra MCGM Ward K(E) and K(W) , including Area Covered by PIN Code No. 400029, 400049, 400053, 400056, 400057, 400058, 400059, 400060, 400061, 400069, 400072, 400093, 400096, 400099, 400102 of Mumbai. (a) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in column (4); (b) persons being individuals referred to in item (b) of column (6); (a) All cases of persons referred to in corresponding entry in item (a) of column (5) being companies whose names begin with the H or I or J or K or L or M or N or O or P other than cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Mumbai-1; Principal Commissioner/ Commissioner of Income-tax, Mumbai-2; Principal Commissioner/ Commissioner of Income-tax, Mumbai-3; Principal Commissioner/Commissioner of Income-tax, Mumbai-4; Principal Commissioner/ Commissioner of Income-tax, Mumbai-5 and Principal Commissioner/ Commissioner of Income-tax, Mumbai- 16; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above. 200 Principal Commissioner/ Commissioner of Income-tax, Mumbai-11 Mumbai, Maharashtra MCGM Ward K(E) and K(W), including Area Covered by PIN Code No. 400029, 400049, 400053, 400056, 400057, 400058, 400059, 400060, 400061, 400069, 400072, 400093, 400096, 400099, 400102 of Mumbai. (a) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in column (4); (b) persons being individuals referred to in item (b) of column (6); (a) All cases of persons referred to in corresponding entry in item (a) of column (5) being companies whose names begin with the alphabet Q or R or S or T or U or V or W or X or Y or Z other than cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Mumbai-1; Principal Commissioner/ Commissioner of Income-tax, Mumbai-2; Principal Commissioner/ Commissioner of Income-tax, Mumbai-3; Principal Commissioner/ Commissioner of Income-tax, Mumbai-4; Principal Commissioner/ Commissioner of Income-tax, Mumbai-5 and Principal Commissioner/ Commissioner of Income-tax, Mumbai- 16; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above. 201 Principal Commissioner/ Commissioner of Income-tax, Mumbai-12 Mumbai, Maharashtra MCGM Ward H(W), P(N), P(S), R(N) and R(S), including Area Covered by PIN Code No. 400050, 400052, 400054, 400062, 400063, 400064, 400065, 400066, 400067, 400068, 400090, 400091, 400092, 400095, 400097, 400101 400103, 400104 of Mumbai (a) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in column (4); (b) persons being individuals referred to in item (b) of column (6); (a) All cases of persons referred to in corresponding entry in item (a) of column (5) being companies whose names begin with the alphabet A or B or C or D or E or F or G or H or I or J or K or L or M other thancases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Mumbai-1; Principal Commissioner/ Commissioner of Income-tax, Mumbai-2; Principal Commissioner/ Commissioner of Income-tax, Mumbai-3; Principal Commissioner/ Commissioner of Income-tax, Mumbai-4; Principal Commissioner/ Commissioner of Income-tax, Mumbai-5 and Principal Commissioner/ Commissioner of Income-tax, Mumbai- 16; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above. 202 Principal Commissioner/ Commissioner of Income-tax, Mumbai-13 Mumbai, Maharashtra MCGM Ward H(W), P(N), P(S), R(N) and R(S) of Mumbai, including area covered by PIN Code No. 400050, 400052, 400054, 400062, 400063, 400064, 400065, 400066, 400067, 400068, 400090, 400091, 400092, 400095, 400097, 400101 400103, 400104 of Mumbai. (a) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in column (4); (b) persons being individuals referred to in item (b) of column (6); (a) All cases of persons referred to in corresponding entry in item (a) of column (5) being companies whose names begin with the alphabet N or O or P or Q or R or S or T or U or V or W or X or Y or Z other than cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Mumbai-1; Principal Commissioner/ Commissioner of Income-tax, Mumbai-2; Principal Commissioner/ Commissioner of Income-tax, Mumbai-3; Principal Commissioner/ Commissioner of Income-tax, Mumbai-4; Principal Commissioner/ Commissioner of Income-tax, Mumbai-5 and Principal Commissioner/ Commissioner of Income-tax, Mumbai- 16; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above. 203 Principal Commissioner/ Commissioner of Income-tax, Mumbai-14 Mumbai, Maharashtra MCGM Ward H(E), L, M(E), M(W) and N of Mumbai, including area covered by PIN Code No. 400024, 400043, 400051, 400055, 400070, 400071, 400073, 400074, 400075, 400077, 400079, 400084, 400085, 400086, 400088, 400089, 400094, 400098 of Mumbai. (a) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in column (4); (b) persons being individuals referred to in item (b) of column (6); (a) All cases of persons referred to in corresponding entry in item (a) of column (5) other thancases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Mumbai-1; Principal Commissioner/ Commissioner of Income-tax, Mumbai-2; Principal Commissioner/ Commissioner of Income-tax, Mumbai-3; Principal Commissioner/ Commissioner of Income-tax, Mumbai-4; Principal Commissioner/ Commissioner of Income-tax, Mumbai-5 and Principal Commissioner/ Commissioner of Income-tax, Mumbai- 16; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above. 204 Principal Commissioner/ Commissioner of Income-tax, Mumbai-15 Mumbai, Maharashtra (a) MCGM Ward S T, including area covered by PINCODE 400041, 400042, 400076, 400078, 400080, 400081, 400082, 400083, and 400087 of Mumbai (b) Navi MumbaiMunicipal Corporation, including area covered by PIN codes 400611, 400613 400614, 400615 400701, 400703 400705, 400706 400708, 400709 and 400710 of Navi Mumbai (a) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in items (a) and (b) of column (4); (b) persons being individuals referred to in item (b) of column (6); (a) All cases of persons referred to in corresponding entry in item (a) of column (5) other thancases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Mumbai-1; Principal Commissioner/ Commissioner of Income-tax, Mumbai-2; Principal Commissioner/ Commissioner of Income-tax, Mumbai-3; Principal Commissioner/ Commissioner of Income-tax, Mumbai-4; Principal Commissioner/ Commissioner of Income-tax, Mumbai-5 and Principal Commissioner/ Commissioner of Income-tax, Mumbai- 16; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above. 205 Principal Commissioner/ Commissioner of Income-tax, Mumbai-16 Mumbai, Maharashtra Area Covered by Municipal Corporation of Greater Mumbai and Navi Mumbai Municipal Corporation (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (c) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) whose principal source of income is from any activity associated with movies, all types of films, television media, dramatics, performing arts, entertainment industry (including audio or video production, distribution, display, software support, infrastructural support or technical support to the industry), stage shows, operation of cable and radio network, ownership and/or operation of motion picture studios, cinema halls and theatres, and also including cases of artists connected with the aforesaid fields, including video, radio and disc jockeys; (b) all cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) whose principal source of income is from legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession as is notified by the Board in the Official Gazette under sub-section (1) of section 44AA of the Income-tax Act, 1961; (c) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) and (b) above. 206 Principal Commissioner/ Commissioner of Income-tax, Mumbai-17 Mumbai, Maharashtra MCGM Ward A, B, including area covered by PIN Codes No.400001, 400003 400005, 400009 400020, 400021, 400023, 400032, 400038 and 400039 of Mumbai (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than:- (i)cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Mumbai-4, Principal Commissioner/ Commissioner of Income-tax, Mumbai- 16; (ii) cases of persons whose principal source of income is from Salary or cases falling under the jurisdiction ofPrincipal Commissioner/ Commissioner of Income-tax, Mumbai-34 or Principal Commissioner Commissioner of Income-tax, Mumbai- 35; 207 Principal Commissioner/ Commissioner of Income-tax, Mumbai-18 Mumbai, Maharashtra MCGM Ward C covered by PIN Code other than PIN code 400004. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than:- (i)cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Mumbai-4, Principal Commissioner/ Commissioner of Income-tax, Mumbai- 16; (ii) cases of persons whose principal source of income is from Salary or cases falling under the jurisdiction ofPrincipal Commissioner/ Commissioner of Income-tax, Mumbai-34 or Principal Commissioner/ Commissioner of Income-tax, Mumbai- 35; 208 Principal Commissioner/ Commissioner of Income-tax, Mumbai - 19 Mumbai, Maharashtra MCGM Ward D other than PIN Code - 400008, including area Covered by PIN Code No. 400004, 400006, 400007, 400026, 400034, 400035, 400036 of Mumbai (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than:- (i)cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Mumbai-4, Principal Commissioner/ Commissioner of Income-tax, Mumbai- 16; (ii) cases of persons whose principal source of income is from Salary or cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Mumbai-34 or Principal Commissioner/ Commissioner of Income-tax, Mumbai- 35; 209 Principal Commissioner/ Commissioner of Income-tax, Mumbai -20 Mumbai, Maharashtra (a) MCGM Ward E and F, including area Covered by PIN Code No. 400010, 400012, 400014, 400015, 400019, 400027, 400030, 400031, 400033 of Mumbai (b) MCGM Ward D covered by PIN 400008 only. (a) Persons 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); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (a) and (b) of column (4); (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than:- (i)cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Mumbai-4, Principal Commissioner/ Commissioner of Income-tax, Mumbai- 16; (ii) cases of persons whose principal source of income is from Salary or cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Mumbai-34 or Principal Commissioner/ Commissioner of Income-tax, Mumbai- 35; 210 Principal Commissioner/ Commissioner of Income-tax, Mumbai -21 Mumbai, Maharashtra MCGM Ward G, including area Covered by PIN Code No. 400011, 400013, 400016, 400017, 400018, 400025, 400028 of Mumbai (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than:- (i)cases falling under the jurisdiction ofPrincipal Commissioner/ Commissioner of Income-tax, Mumbai-4, Principal Commissioner/ Commissioner of Income-tax, Mumbai- 16; (ii) cases of persons whose principal source of income is from Salary or cases falling under the jurisdiction ofPrincipal Commissioner/ Commissioner of Income-tax, Mumbai-34 or Principal Commissioner/ Commissioner of Income-tax, Mumbai- 35; 211 Principal Commissioner/ Commissioner of Income-tax, Mumbai -22 Mumbai, Maharashtra MCGM Ward H, Covered by PIN Code No. 400029, 400052, 400054, 400055, 400098 of Mumbai (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than:- (i)cases falling under the jurisdiction ofPrincipal Commissioner/ Commissioner of Income-tax, Mumbai-4, Principal Commissioner/ Commissioner of Income-tax, Mumbai- 16; (ii) cases of persons whose principal source of income is from Salary or cases falling under the jurisdiction ofPrincipal Commissioner/ Commissioner of Income-tax, Mumbai-34 or Principal Commissioner/ Commissioner of Income-tax, Mumbai- 35; 212 Principal Commissioner/ Commissioner of Income-tax, Mumbai-23 Mumbai, Maharashtra MCGM Ward H, including area Covered by PIN Code No. 400050, 400051, of Mumbai (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than:- (i)cases falling under the jurisdiction ofPrincipal Commissioner/ Commissioner of Income-tax, Mumbai-4, Principal Commissioner/ Commissioner of Income-tax, Mumbai- 16, Principal Commissioner/ Commissioner of Income-tax, Mumbai- 22; (ii) cases of persons whose principal source of income is from Salary or cases falling under the jurisdiction ofPrincipal Commissioner/ Commissioner of Income-tax, Mumbai-34 or Principal Commissioner/ Commissioner of Income-tax, Mumbai- 35; 213 Principal Commissioner/ Commissioner of Income-tax, Mumbai -24 Mumbai, Maharashtra Andheri, including area Covered by PIN Code Nos. 400053, 400058, 400059, 400061, 400069, 400093, 400096 400099 of Mumbai. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) whose first names begin with the alphabet 'A', or 'B' or 'C' or D' or 'E' or 'F' or 'G' or 'H' or 'I' or 'J' or 'K' or 'L' or 'M' or 'N' or O' or 'P' or 'Q' or 'R' other than:- (i)cases falling under the jurisdiction ofPrincipal Commissioner/ Commissioner of Income-tax, Mumbai-4, Principal Commissioner/ Commissioner of Income-tax, Mumbai- 16; (ii) cases of persons whose principal source of income is from Salary or cases falling under the jurisdiction ofPrincipal Commissioner/ Commissioner of Income-tax, Mumbai-34 or Principal Commissioner/ Commissioner of Income-tax, Mumbai- 35; 214 Principal Commissioner/ Commissioner of Income-tax, Mumbai -25 Mumbai, Maharashtra (a) Andheri including PIN Codes 400053, 400058, 400059, 400061, 400069, 400093, 400096 and 400099 of Mumbai (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) whose first names begin with the alphabet S or T or U or V or W or X or Y or Z other than the :- (i)cases falling under the jurisdiction ofPrincipal Commissioner/ Commissioner of Income-tax, Mumbai-4, Principal Commissioner/ Commissioner of Income-tax, Mumbai- 16; (ii) cases of persons whose principal source of income is from Salary or cases falling under the jurisdiction ofPrincipal Commissioner/ Commissioner of Income-tax, Mumbai-34 or Principal Commissioner/ Commissioner of Income-tax, Mumbai- 35; (b) Vile Parle Juhu including PIN Code 400049, 400056, and 400057, of Mumbai (c) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (b) All cases of persons referred to in corresponding entries in items (c) and (d) of column (5) other than:- (i)cases falling under the jurisdiction ofPrincipal Commissioner/ Commissioner of Income-tax, Mumbai-4, Principal Commissioner/ Commissioner of Income-tax, Mumbai- 16; (ii) cases of persons whose principal source of income is from Salary or cases falling under the jurisdiction ofPrincipal Commissioner/ Commissioner of Income-tax, Mumbai-34 or Principal Commissioner/ Commissioner of Income-tax, Mumbai- 35; 215 Principal Commissioner/ Commissioner of Income-tax, Mumbai -26 Mumbai, Maharashtra Sakinaka, Kurla, Sion, Koliwada, Chunabhatti, Antop Hill, Saki Vihar Road and Powai, including Area covered by PIN Code 400022, 400024, 400037 400070, 400072, 400076 and 400087 of Mumbai (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than:- (i)cases falling under the jurisdiction ofPrincipal Commissioner/ Commissioner of Income-tax, Mumbai-4, Principal Commissioner/ Commissioner of Income-tax, Mumbai- 16; (ii) cases of persons whose principal source of income is from Salary or cases falling under the jurisdiction ofPrincipal Commissioner/ Commissioner of Income-tax, Mumbai-34 or Principal Commissioner/ Commissioner of Income-tax, Mumbai- 35; 216 Principal Commissioner/ Commissioner of Income-tax, Mumbai -27 Mumbai, Maharashtra MCGM Ward M Chembur and MCGM Ward N Ghatkopar, including area covered by PIN Code No. 400043, 400071, 400073, 400074, 400075, 400077, 400084, 400085, 400086, 400088, 400089, 400094 of Mumbai (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than:- (i)cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Mumbai-4, Principal Commissioner/ Commissioner of Income-tax, Mumbai- 16; (ii) cases of persons whose principal source of income is from Salary or cases falling under the jurisdiction ofPrincipal Commissioner/ Commissioner of Income-tax, Mumbai-34 or Principal Commissioner/ Commissioner of Income-tax, Mumbai- 35; 217 Principal Commissioner/ Commissioner of Income-tax, Mumbai -28 Mumbai, Maharashtra Navi MumbaiMunicipal Corporation,including area covered by PIN Code No.400611, 400613, 400614, 400615, 400701, 400703, 400705, 400706, 400708, 400709, 400710 of Navi Mumbai (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than:- (i)cases falling under the jurisdiction ofPrincipal Commissioner/ Commissioner of Income-tax, Mumbai-4, Principal Commissioner/ Commissioner of Income-tax, Mumbai- 16; (ii) cases of persons whose principal source of income is from Salary or cases falling under the jurisdiction ofPrincipal Commissioner/ Commissioner of Income-tax, Mumbai-34 or Principal Commissioner/ Commissioner of Income-tax, Mumbai- 35; 218 Principal Commissioner/ Commissioner of Income-tax, Mumbai -29 Mumbai, Maharashtra Vikhroli, Kanjurmarg, Bhandup and Mulund, including area covered by PIN Code No. 400042, 400078, 400079, 400080, 400081, 400082 and 400083 of Mumbai (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than:- i)cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Mumbai-4, Principal Commissioner/ Commissioner of Income-tax, Mumbai- 16; (ii) cases of persons whose principal source of income is from Salary or cases falling under the jurisdiction ofPrincipal Commissioner/ Commissioner of Income-tax, Mumbai-34 or Principal Commissioner/ Commissioner of Income-tax, Mumbai- 35; 219 Principal Commissioner/ Commissioner of Income-tax, Mumbai -30 Mumbai, Maharashtra Malad, including area covered by PIN Code No. 400064, 400095 and 400097 of Mumbai a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than:- (i)cases falling under the jurisdiction ofPrincipal Commissioner/ Commissioner of Income-tax, Mumbai-4, Principal Commissioner/ Commissioner of Income-tax, Mumbai- 16; (ii) cases of persons whose principal source of income is from Salary or cases falling under the jurisdiction ofPrincipal Commissioner/ Commissioner of Income-tax, Mumbai-34 or Principal Commissioner/ Commissioner of Income-tax, Mumbai- 35; 220 Principal Commissioner/ Commissioner of Income-tax, Mumbai -31 Mumbai, Maharashtra Jogeshwari and Goregaon, including area covered by PIN Code No.400041, 400060, 400062, 400063, 400065, 400090, 400102 and 400104 of Mumbai (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than:- (i) cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Mumbai-4, Principal Commissioner/ Commissioner of Income-tax, Mumbai- 16; (ii) cases of persons whose principal source of income is from Salary or cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Mumbai-34 or Principal Commissioner/ Commissioner of Income-tax, Mumbai- 35; 221 Principal Commissioner/ Commissioner of Income-tax, Mumbai -32 Mumbai, Maharashtra Borivali Dahisar, including area covered by PIN Code No.400066, 400068, 400091, 400092, 400103 of Mumbai (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than:- (i) cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Mumbai-4, Principal Commissioner/ Commissioner of Income-tax, Mumbai- 16; (ii) cases of persons whose principal source of income is from Salary or cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Mumbai-34 or Principal Commissioner/ Commissioner of Income-tax, Mumbai- 35; 222 Principal Commissioner/ Commissioner of Income-tax, Mumbai-33 Mumbai, Maharashtra Kandivali, including Area covered by PIN Code No.400067 and 400101 of Mumbai (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) other than:- (i) cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Mumbai-4, Principal Commissioner/ Commissioner of Income-tax, Mumbai-16; (ii) cases of persons whose principal source of income is from Salary or cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Mumbai-34 or Principal Commissioner/ Commissioner of Income-tax, Mumbai- 35; 223 Principal Commissioner/ Commissioner of Income-tax, Mumbai -34 Mumbai, Maharashtra Area Covered by Municipal Corporation of Greater Mumbai and Navi Mumbai Municipal Corporation (a) Persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4). (a) all cases of persons referred to in corresponding item (a) of column (5) other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Mumbai-1 to Principal Commissioner/ Commissioner of Income-tax, Mumbai-16 whose principal source of income is from Salary and are : (a) Judges (b) Employees or pensioners of : (i) Central Government (ii) Central/Semi- Government undertakings (iii) State government and its public sector undertaking (iv) Consulates 224 Principal Commissioner/ Commissioner of Income-tax, Mumbai-35 Mumbai, Maharashtra Area Covered by Municipal Corporation of Greater Mumbai and Navi Mumbai Municipal Corporation (a) Persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4). (a) All cases of persons referred to in corresponding entry in item (a) column (5) other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Mumbai-1 to Principal Commissioner/ Commissioner of Income-tax, Mumbai-16 and Principal Commissioner/ Commissioner of Income-tax, Mumbai-34 and whose principal source of income is from Salary . 225 Principal Commissioner/ Commissioner of Income-tax, Nagpur-1 Nagpur Maharashtra In the State of Maharashtra: (a) Municipal wards 1, 2, 3, 4 and 87 to 98 of Nagpur Municipal Corporation as notified by Govt. of Maharashtra, Department of Urban Development vide Notification No. NMC- 1091-220-CR-35-91-UD- 20 dated 30.09.1991. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) other than those whose principal source of income is from Salary or (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). In the State of Maharashtra: (b) Districts of Amravati, Akola, Buldhana Washim (e) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (f) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (g) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (b) column (4); (h) persons being individuals referred to in item (d) of column (6). (c) All cases of persons referred to in corresponding entries in items (e), (f) and (g) of column (5) (d) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (g) of column (5). 226 Principal Commissioner/ Commissioner of Income-tax Nagpur-2 Nagpur Maharashtra In the State of Maharashtra: (a) District of Nagpur (a) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4). (a) All cases of persons referred to in corresponding entries in item (a) of column (5) whose principal source of income is from Salary and who are employees or pensioners of : (i) Central Government Departments (ii) Central Government Undertakings, and (iii) Banking Institutions referred to in section 51 of the Banking Regulation Act, 1949. In the State of Maharashtra: (b) Districts of Bhandara, Wardha and Yavatmal. (b) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (b) of column (4); (e) persons being individuals referred to in item (b) of column (6). (b) All cases of persons referred to in corresponding entries in items (b), (c) and (d) of column (5) or (c) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). In the State of Maharashtra: (c) Municipal wards 55, 56, 72, 73, 74 and 76 to 86 of Nagpur Municipal Corporation as notified by Govt. of Maharashtra, Department of Urban Development vide Notification No. NMC- 1091-220-CR-35-91-UD- 20 dated 30.09.1991; (d) All Tahsils of District of Nagpur other than Nagpur city. (f) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (c) and (d) of column (4); (g) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (c) and (d) of column (4); (h) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in items (c) and (d) of column (4); (i) persons being individuals referred to in item (e) of column (6). (d) All cases of persons referred to in corresponding entries in items (f), (g) and (h) of column (5) other than those whose principal source of income is from Salary (e) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (h) of column (5). 227 Principal Commissioner/ Commissioner of Income-tax Nagpur -3 Nagpur Maharashtra In the State of Maharashtra: (a) District of Nagpur (a) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) whose principal source of income is from Salary and who are- (i) employees or pensioners of State Government, State Government Undertakings, Insurance companies, Maharashtra State Electricity Board (MSEB),Educational Institutions (ii) persons other than those falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Nagpur-2 In the State of Maharashtra: (b) Districts of Gondia, Chandrapur and Gadchiroli (b) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (b) of column (4); (e) persons being individuals referred to in item (c) of column (6). (b) All cases of persons referred to in corresponding entries in items (b), (c) and (d) of column (5) (c) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (d) of column (5). In the State of Maharashtra: (c) Municipal wards 5 to 54, 57 to 71 and 75 of Nagpur Municipal Corporation as notified by Govt. of Maharashtra, Department of Urban Development vide Notification No. NMC- 1091-220-CR-35-91-UD- 20 dated 30.09.1991. (f) Persons 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); (g) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (c) of column (4); (h) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (c) of column (4); (i) persons being individuals referred to in item (e) of column (6). (d) All cases of persons referred to in corresponding entries in items (f), (g) and (h) of column (5) other than those whose principal source of income is from Salary or (e) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (h) of column (5). 228 Principal Commissioner/ Commissioner of Income-tax, Patna-1 Patna, Bihar a) In the state of Bihar: District of Patna. (a) Persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (b) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (c) persons being individuals referred to in item (c) of column (6). (a) All cases of persons referred to in corresponding entry in item (a) of column (5), and whose principal source of income is from legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession as notified by the Board in the Official Gazette under sub section (1) of section 44AA of the Income tax Act, 1961; (b) all cases of persons referred to in corresponding entry in item (b) of column (5); (c) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (b) of column (5). b) District of Gaya, Jahanabad, Arwal, Aurangabad, Rohtas, Kaimur, Vaishali, Nawada, Nalanda, Bhojpur and Buxar (e) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (f) persons being other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (g) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (b) of column (4); (h) persons being individuals referred to in item (e) of column (6). (d) All cases of persons referred to in corresponding entries in items (e), (f) and (g) of column (5) ; (e) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (g) of column (5). 229 Principal Commissioner/ Commissioner of Income-tax, Patna-2 Patna, Bihar In the state of Bihar - District of Patna (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) or other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Patna-1. 230 Principal Commissioner/ Commissioner of Income-tax, Muzaffarpur Muzaffarpur , Bihar In the state of Bihar: Districts of Muzaffarpur, East Champaran, West Champaran, Gopalganj, Siwan, Saran, Sitamarhi, Sheohar, Madhubani, Darbhanga, Samastipur and area falling under Nirmali Sub-Division of Supaul District. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (d) persons being individual referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5); (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 231 Principal Commissioner/ Commissioner of Income-tax, Bhagalpur. Bhagalpur, Bihar In the state of Bihar : Districts of Bhagalpur, Munger, Lakhisarai, Sheikhpura, Jamui, Banka, Katihar, Purnea, Kishanganj, Araria, Supaul (excluding Nirmali Sub-Division), Madhepura, Saharsa, Begusarai and Khagaria. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 232 Principal Commissioner/ Commissioner of Income-tax, Ranchi Ranchi, Jharkhand In the state of Jharkhand: Districts of Ranchi, Garhwa, Palamu, Latehar, Lohardagga, 5 [Gumla, Simdega and Khunti]. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 233 Principal Commissioner/ Commissioner of Income-tax, Jamshedpur Jamshedpur, Jharkhand In the state of Jharkhand : Districts of East Singhbhum, West Singhbhum and Saraikela-Kharsawan (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 234 Principal Commissioner/ Commissioner of Income-tax, Dhanbad Dhanbad, Jharkhand In the state of Jharkhand: Districts of Dhanbad, Giridih, Deoghar, Dumka, Jamtara, Godda, Sahebganj and Pakur. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 235 Principal Commissioner/ Commissioner of Income-tax, Hazaribagh. Hazaribagh, Jharkhand In the state of Jharkhand: Districts of Hazaribagh, Koderma, 6 [Chatra, Bokaro and Ramgarh]. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5); (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5). 236 Principal Commissioner/ Commissioner of Income-tax, Pune-1 Pune, Maharashtra In the State of Maharashtra - (a) District of Pune other than areas under jurisdiction of Principal Commissioner/ Commissioner of Incometax, Pune-5; (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6); (a) All cases of persons referred to in corresponding entries in items (a) of column (5) being companies whose names begin with the alphabet A or B or C or D or E or F or G or H or I ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above. (b) District of Ahmednagar (c) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (e) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in column (4); (f) persons being individuals referred to in item (d) of column (6). (c) All cases of persons referred to in corresponding entries in items (c), (d) and (e) of column (5) ; (d) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (e) of column (5); (c) District of Pune (g) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (c) of column (4); (h) persons being individuals deriving income from sources other than income from business or profession and residing outside the territorial area mentioned in item (c) of column (4), and who were residing, at the time of departure from the taxable territory, in area mentioned in item (c) of column (4); (e) All cases of persons referred to in corresponding entry in item (g) of column (5) whose principal source of income is from Salary and who are employees of Defence services, under audit control of CDA (O) other than employees attached to the military accounts department; (f) all cases of persons, whose principal source of income is from salary, and who are employees of defence services, residing presently outside the taxable territories, who at the time of departure from the taxable territory were under Audit control of CDA (O) and who are not under the audit control of any other audit officer in respect of accounting period during which they were defence services employees; (d) District of Pune, other than areas under the jurisdiction of Principal Commissioner/ Commissioner of Incometax of Income-tax, Pune-5 (i) persons other than companies and cooperative societies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (d) of column (4); (g) all cases of persons referred to in corresponding entry in item (i) of column (5) whose principal source of income is from legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession as is notified by the Board in the Official Gazette under sub-section (1) of section 44AA of the Income-tax Act, 1961 ; (h) all cases of persons referred to in corresponding entry in item (i) of column (5) being insurance agents; 237 Principal Commissioner/ Commissioner of Income-tax, Pune-2 Pune, Maharashtra In the State of Maharashtra - (a) District of Pune other than areas under jurisdiction of Principal Commissioner/ Commissioner of Incometax, Pune-5; (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of column 4; (b) persons being individuals referred to in item (b) of column (6); (a) All cases of persons referred to in corresponding entries in items (a) of column (5) being companies whose names begin with the alphabet N or O or P ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above. (b) areas within the District of Pune- (i) which is falling within following PIN codes: 411003 411004 411005 411007 411008 411010 7 [***] 411016 411020 411021 7 [ ***] 411029 7 [*** ] 411038 411045 411052 411053 8 [411057 (excluding areas covered by Pimpri Chinchwad Municipal Corporation)] 411058 412115, and (ii) area falling within the limits of Mulshi Taluka (c) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (c) all cases of persons referred to in corresponding entries in items (c) and (d) of column (5) other than those whose principal source of income is from salary. (c) District of Pune, other than areas under the jurisdiction of Principal Commissioner/ Commissioner of Incometax, Pune-5 (e) persons referred to item (d) of column (6), being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (c) of column (4); (d) All cases of persons referred to in corresponding entry in item (e) of column (5) whose principal source of income is from Salary and who are: (i) Employees of Central Government, State Government, Local Government, Local Cantonment Boards, all Central Government Undertakings/Corporations, all State Government Undertakings/Corporations, all Public Sector Undertakings and other Government of India Undertakings, Public Sector Banks, Pune University. or (ii) Pensioners; 238 Principal Commissioner/ Commissioner of Income-tax, Pune-3 Pune, Maharashtra In the State of Maharashtra - (a) District of Pune other than areas under jurisdiction of Principal Commissioner/ Commissioner of Incometax, Pune-5; (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of Column 4; (b) persons being individuals referred to in item (b) of column (6); (a) All cases of persons referred to in corresponding entries in items (a) of column (5) being companies whose names begin with the alphabet Q or R or S ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above. (b) areas within the District of Pune- (i) which is falling within following PIN Codes: 411002 411009 411011 411023 411024 411025 411037 411041 411042 411043 411046 411051 412205 and (ii) area falling within the limits of Bhor Taluka and Velhe Taluka (c) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (c) all cases of persons referred to in corresponding entries in items (c) and (d) of column (5) other than those whose principal source of income is from salary. (c) District of Satara; (e) Persons 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); (f) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (c) of column (4); (g) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (c) of column (4); (h) persons being individuals referred to in item (e) of column (6). (d) All cases of persons referred to in corresponding entries in items (e), (f) and (g) of column (5) ; (e) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (g) of column (5); 239 Principal Commissioner/ Commissioner of Income-tax, Pune-4 Pune, Maharashtra In the State of Maharashtra - (a) District of Pune other than areas under jurisdiction of Principal Commissioner/ Commissioner of Incometax, Pune-5; (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of column 4; (b) persons being individuals referred to in item (b) of column (6); (a) All cases of persons referred to in corresponding entries in items (a) of column (5) being companies whose names begin with the alphabet T or U or V or W or X or Y or Z ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above. (b) areas within the District of Pune- (i) which is falling within following PIN Codes: 411001 411006 411014 411015 411030 411032 411047 412207 412216 (ii) area falling within the limits of Shirur Taluka (c) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (c) all cases of persons referred to in corresponding entries in items (c) and (d) of column (5) other than those whose principal source of income is from salary. (c) District of Pune, other than areas falling under the jurisdiction of Principal Commissioner/ Commissioner of Incometax, Pune-5; (e) Persons referred to in item (d) of column(6), being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (c) of column (4); (d) All cases of persons referred to in corresponding entry in item (e) of column (5), whose principal source of income is from Salary excluding the employees of defence services, Central Government, State Government, Local Government, all Central Government Undertakings/Corporations, all State Government Undertakings/Corporations, all Public Sector Undertakings and other Government of India Undertakings, Public Sector Banks. 240 Principal Commissioner/ Commissioner of Income-tax, Pune-5 Pune, Maharashtra In the State of Maharashtra - Areas within the District of Pune- (a) which is falling within following PIN Codes: 411012 411017 411018 411019 411026 411027 411031 411033 411034 411035 411039 411044 9 [411057, 411061, 411062, 412101,412105, 412109], or within the municipal limits of Pimpri- Chinchwad Municipal Corporation, b) within the limits of 10 [Dehu Road Cantonment and Haveli Taluka], c) within the limits of Maval (Wadgaon) Taluka, Khed Taluka, Ambegan (Ghodegaon) Taluka and Junnar Taluka. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (a), (b) and (c) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (a), (b) and (c) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in items (a), (b) and (c) of column (4); (d) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) or other than those who are employees of Defence Services under audit control of CDA(O) ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5); 241 Principal Commissioner/ Commissioner of Income-tax, Pune-6 Pune, Maharashtra In the State of Maharashtra - (a) District of Pune other than areas under jurisdiction of Principal Commissioner/ Commissioner of Incometax, Pune-5; (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in item (a) of column 4; (b) persons being individuals referred to in item (b) of column (6); (a) All cases of persons referred to in corresponding entries in items (a) of column (5) being companies whose names begin with the alphabet J or K or L or M (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above. (b) areas within the District of Pune- (i) which is falling within following PIN Codes: 411013 411022 411028 411036 411040 411048 412201 412202 11 [412110] 412307 412308, and (ii) area falling within the limits of Baramati Taluka, Daund Taluka Indapur Taluka, and Saswad (Purandar) Taluka (c) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (c) all cases of persons referred to in corresponding entries in items (c) and (d) of column (5) other than those whose principal source of income is from salary. (c) District of Solapur (e) Persons 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); (f) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (c) of column (4); (g) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (c) of column (4); (h) persons being individuals referred to in item (e) of column (6). (d) All cases of persons referred to in corresponding entries in items (e), (f) and (g) of column (5) (e) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (g) of column (5); 242 Principal Commissioner/ Commissioner of Income-tax, Kolhapur-1 Kolhapur, Maharashtra In the state of Maharashtra, (a) District of Sangli. (b) All Talukas of Kolhapur District except Talukas of Shirol and Hathkanagale (c) All Talukas of Kolhapur District except Talukas of Shirol, Hathkanagale and Karveer (d) Municipal wards A , B , C D of Kolhapur City. (e) All talukas of District of Kolhapur, including Kolhapur City, except Talukas of Shirol and Hathkanagale, but includes area of MIDC Shiroli of Hathkanagale Taluka. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (a), (c) and (d) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (a), (b) and (d) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (e) of column (4); (e) persons being individuals referred to in item (d) of column (6). (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) (b) All cases of persons referred to in corresponding entry in item (c) of column (5) (c) All cases of persons referred to in corresponding entry in item (d) of column (5) being companies whose names begin with the alphabet M or N or O or P or Q or R or S or T or U or V or W or X or Y or Z (d) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in items (b) and (c) above. 243 Principal Commissioner/ Commissioner of Income-tax, Kolhapur-2 Kolhapur, Maharashtra In the state of Maharashtra, (a) Districts of Sindhudurg and Ratnagiri. (b) Talukas of Shirol and Hathkanagale in the District of Kolhapur, but excludes area of MIDC Shiroli of Hathkanagale Taluka. (c) Municipal ward E of Kolhapur City (d) All talukas of District of Kolhapur, including Kolhapur City, except Talukas of Shirol and Hathkanagale, but includes area of MIDC Shiroli of Hathkanagale Taluka. (e) Karveer Taluka of Kolhapur District. (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (a), (b) and (e) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (a), (b) and (c) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in items (a) and (b) of column (4); (d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (d) of column (4); (e) persons being individuals referred to in item (d) of column (6). (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5) (b) All cases of persons referred to in corresponding entry in item (c) of column (5) (c) All cases of persons referred to in corresponding entry in item (d) of column (5) being companies whose names begin with the alphabet A or B or C or D or E or F or G or H or I or J or K or L (d) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in items (b) and (c) above. 244 Principal Commissioner/ Commissioner of Income-tax, Thane-1 Thane, Maharashtra In the State of Maharashtra (a) Thane Taluka including the area of Mira-Bhayander and other than the areas under Thane Municipal Corporation in the district of Thane. (a) Persons other than companies and Cooperative Societies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons other than companies and cooperative societies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (d) persons being individuals referred to in item (e) of column (6). (e) persons being cooperative societies (including cooperative Banks) situated within the territorial area mentioned in item (a) of column (4); (a) All cases of persons referred to in item (a) of column (5), whose principal source of income is from Salary and whose names begin with the alphabet 'A' or 'B' or 'C' or 'D' or 'E' or 'F' or 'G' or 'H' or 'I' or 'J' or 'K' or 'L' or 'M' or 'N' or 'O'; (b) All cases of persons other than those whose principal source of income is from Salary , referred to in item (a) of column (5) (c) All cases of persons referred to in corresponding entries in items (b) and (c) of column (5) (d) All cases of persons referred to in item (e) of column (5). (e) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5); (b) Thane Municipal Corporation in the district of Thane. (f) Persons other than companies and Cooperative Societies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (g) persons other than companies and cooperative societies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (h) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (b) of column (4); (i) persons being individuals referred to in item (j) of column (6). (f) All cases of persons referred to in corresponding entry in item (f) of column (5) whose principal source of income is from Salary and whose names begin with the alphabet 'A' or 'B' or 'C' or 'D' or 'E' or 'F' or 'G' or 'H' or 'I' or 'J' or 'K' or 'L' or 'M' or 'N' or 'O'; (g) all cases of persons referred to in corresponding entry in item (f) of column (5) or other than those whose principal source of income is from Salary and whose names begin with the alphabet 'A' or 'B' or 'C' or 'D' or 'E' or 'F' or 'G' or 'H' or 'I' or 'J' or K or L or M ; (h) all cases of persons referred to in corresponding entry in item (g) of column (5) 13 [ ***] whose names begin with the alphabet 'A' or 'B' or 'C' or 'D' or 'E' or 'F' or 'G' or 'H' or 'I' or 'J' or K or L or M ; (i) all cases of persons referred to in corresponding entry in item (h) of column (5)whose names begin with the alphabet A or B or C or D or E or F or G or H or I or J or K or L or M ; (j) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (i) above. (c) Kalyan Taluka, 12 [ ***] in the district of Thane. (j) Persons other than companies and Cooperative Societies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (c) of column (4); (k) All cases of persons referred to in corresponding entry in item (j) of column (5) whose principal source of income is from Salary (d) Kalyan Taluka in the district of Thane. (k) Persons other than companies and Cooperative Societies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (d) of column (4); (l) persons other than companies and cooperative societies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (d) of column (4); (m) persons being cooperative societies (including cooperative Banks) situated within the territorial area mentioned in item (d) of column (4); (l) All cases of persons referred to in item (k) of column (5 (m) All cases of persons referred to in item (l) of column (5) other than those cases whose principal source of income is from Salary or (n) All cases of persons referred to in corresponding entry in item (m) of column (5) 245 Principal Commissioner/ Commissioner of Income-tax, Thane-2 Thane, Maharashtra In the State of Maharashtra (a) Thane Taluka including Mira Bhayander and Thane Municipal Corporation, in the district of Thane. (a) Persons other than companies and Cooperative Societies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (a) All cases of persons referred to in corresponding entry in item (a) of column (5) whose principal source of income is from Salary and whose names begin with P or Q or R or S or T or U or V or W or X or Y or Z ; (b) Thane Municipal Corporation in the district of Thane (b) persons other than companies and cooperative societies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); 14 [(bb) persons other than companies and co-operative societies deriving income from sources other than income from business or profession and residing within the territorial area mentioned at item (b) of column (4) ] (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (b) of column (4); (d) persons being individuals referred to in item (d) of column (6); (e) persons being cooperative societies (including cooperative Banks) situated within the territorial area mentioned in item (b) of column (4). (b) all cases of persons referred to in corresponding entry in item (b) of column (5) or other than those whose principal source of income is from Salary and whose names begin with the alphabet N or O or P or Q or R or S or T or U or V or W or X or Y or Z ; (c) all cases of persons referred to in corresponding entry in 15 [item (bb) and (c) ] of column (5)whose names begin with the alphabet N or O or P or Q or R or S or T or U or V or W or X or Y or Z ; (d) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) above. (e) All cases of persons referred to in corresponding entry in item (e) of column (5) (c) Bhiwandi Taluka in the District of Thane (f) Persons other than companies and cooperative societies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (c) of column (4); (g) persons other than companies and Cooperative Societies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (c) of column (4); (h) persons being cooperative societies (including cooperative Banks) situated within the territorial area mentioned in item (c) of column (4); (f) All cases of persons referred to in corresponding entries in 16 [item (f), (g) ] and (h) of column (5) (g) All cases of persons referred to in corresponding entry in item (g) of column (5) whose principal source of income is from Salary (d) Kalyan Taluka, Shahapur Taluka, Bhiwandi Taluka, Murbad Taluka, Ulhasnagar Taluka, Ambernath Taluka in the district of Thane. (i) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (d) of column (4); (j) persons being individuals referred to in item (h) of column (6). (h) All cases of persons referred to in corresponding entry in item (i) of column (5) (i) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (i) of column (5). (e) District of Raigad (k) Persons other than companies and cooperative societies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (e) of column (4); (l) persons other than companies and Cooperative Societies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (e) of column (4); (m) persons being cooperative societies (including cooperative Banks) situated within the territorial area mentioned in item (e) of column (4); (n) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (e) of column (4); (o) persons being individuals referred to in item (k) of column (6). (j) All cases of persons referred to in corresponding entries in item (k), (l), (m) and (n) of column (5) (k) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (n) of column (5). 246 Principal Commissioner/ Commissioner of Income-tax, Thane-3 Thane, Maharashtra In the State of Maharashtra (a) District of Palghar (a) Persons other than companies and cooperative societies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (b) persons other than companies and Cooperative Societies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (c) persons being cooperative societies (including cooperative Banks) situated within the territorial area mentioned in item (a) of column (4); (d) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (e) persons being individuals referred to in item (b) of column (6). (a) All cases of persons referred to in corresponding entries in item (a), (b), (c) and (d) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (d) of column (5). (b) Ulhasnagar Taluka, Ambernath Taluka of Thane District (f) persons other than companies and Cooperative Societies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (c) All cases of persons referred to in corresponding entry in item (f) of column (5) whose principal source of income is from Salary (c) Ulhasnagar Taluka, Ambernath Taluka, Shahapur Taluka, Murbad Taluka of Thane District. (g) persons other than companies and Cooperative Societies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (c) of column (4); (h) Persons other than companies and cooperative societies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (c) of column (4); (i) persons being cooperative societies (including cooperative Banks) situated within the territorial area mentioned in item (c) of column (4); (d) All cases of persons referred to in corresponding entry in item (g) of column (5) whose principal source of income is from Salary (e) All cases of persons referred to in corresponding entries in 17 [item (g), (h)] and (i) of column (5) 247 Principal Commissioner/ Commissioner of Income-tax, Nashik-1 Nashik Maharashtra In the State of Maharashtra, (a) District of Nashik other than the areas falling within the Talukas of (i) Malegaon, (ii) Satana, (iii) Nandgaon, (iv) Chandwad and (v) Yeola (a) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (g) of column (6); (c) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (d) persons being Cooperative Societies, association of persons, body of individuals, local authorities and artificial juridical persons residing within the territorial area mentioned in item (a) of column (4); (e) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) whose names begin with the alphabet A or B or C or D or E or F or G or H or I or J or K or L or M or T or U or V or W or X or Y or Z ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above; (c) all cases of persons referred to in corresponding entry in item (c) of column (5) whose principal source of income is other Salary , and whose surnames begin with the alphabet A or B or C or D or E or F or G or H or I or J or K or L or M or W or X or Y or Z in the case of individuals and of those persons whose name begin with the alphabet A or B or C or D or E or F or G or H or I or J or K or L or M or W or X or Y or Z d) all cases of persons referred to in corresponding item (e) of column (5) whose principal source of income is from Salary and whose employers' names begin with the alphabet M or N or O or P or Q or R or S or T or U or V or W or X or Y or Z . (b) Talukas of Nasik District Malegaon, Satana, Nandgaon, Chandwad and Yeola (c) Districts of Dhule and Nandurbar (f) Persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (b) and (c) of column (4); (g) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (b) and (c) of column (4); (h) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in items (b) and (c) of column (4); (i) persons being individuals referred to in item (f) of column (6). (e) All cases of persons referred to in corresponding entries in item (f), (g) and (h) of column (5) (f) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (h) of column (5). 248 Principal Commissioner/ Commissioner of Income-tax, Nashik -2 Nashik Maharashtra In the State of Maharashtra, (a) District of Nashik other than the areas falling within the Talukas of (i) Malegaon, (ii) Satana, (iii) Nandgaon, (iv) Chandwad and (v) Yeola (a) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (f) of column (6). (c) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (b) and (c) of column (4); (a) All cases of persons referred to in corresponding entry in item (a) of column (5) whose names begin with the alphabet N or O or P or Q or R or S ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above; (c) all cases of persons referred to in corresponding entry in item (c) of column (5) other than those cases whose principal source of income is Salary or and whose surnames begin with the alphabet N or O or P or Q or R or S or T or U or V in the case of individuals and of those persons whose name begin with the alphabet N or O or P or Q or R or S or T or U or V . (d) all cases of persons referred to in corresponding item (c) of column (5) whose principal source of income is from Salary and whose employers' names begin with the alphabet A or B or C or D or E or F or G or H or I or J or K or L . (b) District of Jalgaon (d) Persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (e) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (f) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (b) of column (4); (g) persons being individuals referred to in item (f) of column (6). (e) All cases of persons referred to in corresponding entries in item (d), (e) and (f) of column (5) (f) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (f) of column (5). 249 Principal Commissioner/ Commissioner of Income-tax, Aurangabad - 1 Aurangabad Maharashtra In the state of Maharashtra, (a) district of Aurangabad (b) all talukas of Aurangabad district excluding Aurangabad taluka (a) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6). (c) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (d) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (e) Persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (a) All cases of persons referred to in corresponding entry in item (a) of column (5) whose names begin with the alphabet 'A' or 'B' or 'C' or 'D' or 'E' or 'F' or 'G' or 'H' or 'I' or 'J' or K or L or M or N or O or P or Q or R ; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above; (c) all cases of persons referred to in corresponding entry in item (c) of column (5) whose principal source of income is from Salary and who are employees of Central Government, State Government and Private Sector Companies; (d) all cases of persons referred to in corresponding entries in item (d) and (e) of column (5) (c) Districts of Parbhani, Hingoli, Jalna and Nanded (f) Persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (c) of column (4); (g) persons 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); (h) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (c) of column (4); (i) persons being individuals referred to in item (f) of column (6). (e) All cases of persons referred to in corresponding entries in item (f), (g) and (h) of column (5) (f) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (h) of column (5). 250 Principal Commissioner/ Commissioner of Income-tax, Aurangabad -2 Aurangabad Maharashtra In the state of Maharashtra, (a) District of Aurangabad (b) Aurangabad taluka in the district of Aurangabad (c) Districts of Beed, Latur and Osmanabad (a) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4); (b) persons being individuals referred to in item (b) of column (6); (c) persons, being salaried employees excluding employees of Central Government, State Government and Private Sector Companies and posted or residing within the territorial area mentioned in item (a) of column (4); (d) persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (e) Persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (b) of column (4); (f) Persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (c) of column (4); (g) persons 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); (h) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (c) of column (4); (i) persons being individuals referred to in item (f) of column (6). (a) All cases of persons referred to in corresponding entry in item (a) of column (5) whose names begin with the alphabet 'S' or 'T' or 'U' or 'V' or 'W' or 'X' or 'Y' or 'Z'; (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (a) above; (c) all cases of persons referred to in corresponding entry in item (c) of column (5) whose principal source of income is from Salary and who are employees excluding employees of Central Government, State Government and Private Sector Companies; (d) all cases of persons referred to in corresponding entries in item (d) and (e) of column (5) (e) All cases of persons referred to in corresponding entries in item (f), (g) and (h) of column (5) (f) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (h) of column (5). SCHEDULE - II Sl. No. Designation of Income-tax Authorities Headquarters Jurisdiction (1) (2) (3) (4) 1. Principal Commissioner/ Commissioner of Incometax, Ahmedabad-1 Ahmedabad, Gujarat All cases falling within the territory of State of Gujarat, Districts of Ahmedabad, Gandhinagar, Mehsana, Patan, Banaskantha, Aravalli, Sabarkantha, Bhavnagar, Botad and Surendranagar, other than the cases assigned to Principal Commissioners/ Commissioners of Income-tax mentioned in serial numbers 1 to 8 of Schedule-I 2. Principal Commissioner/ Commissioner of Income-tax, Surat-1 Surat, Gujarat All cases falling within the territory of State of Gujarat, Districts of Surat, Tapi, Navsari, Dang and Valsad, and Union Territories of Daman, Dadra and Nagar Haveli (Silvassa) other than the cases assigned to Principal Commissioners/ Commissioners of Income-tax mentioned in serial numbers 9 to 12 of Schedule-I 3. Principal Commissioner/ Commissioner of Incometax, Vadodara-1 Vadodara, Gujarat All cases falling within the territory of State of Gujarat, Districts of Vadodara, Kheda, Anand, Bharuch, Panchmahal, Mahisagar, Dahod, Narmada and Chhota Udaipur other than the cases assigned to Principal Commissioners/ Commissioners of Incometax mentioned in serial numbers 13 to 16 of Schedule-I 4. Principal Commissioner/ Commissioner of Incometax, Rajkot-1 Rajkot, Gujarat All cases falling within the territory of State of Gujarat, Districts of Rajkot, Kutch, Jamnagar, Junagadh, DevbhumiDwarka, Morbi, GirSomnath, Porbandar and Amreli and Union Territory of Diu other than the cases assigned to Principal Commissioners/ Commissioners of Income-tax mentioned in serial numbers 17 to 20 of Schedule-I 5 Principal Commissioner /Commissioner of Income-tax, Bangalore-1 Bangalore, Karnataka All cases falling within the territory of State of Karnataka and Goa other than the cases assigned to Principal Commissioners/ Commissioners of Incometax mentioned in serial numbers 21 to 34 of Schedule-I 6 Principal Commissioner/ Commissioner of Income-tax, Bhopal-1 Bhopal, Madhya pradesh All cases falling within the territory of State of Madhya Pradesh and Chattisgarhother than the cases assigned to Principal Commissioners/ Commissioners of Income-tax mentioned in serial numbers 35 to 45 of Schedule-I 7 Principal Commissioner/ Commissioner of Income-tax, Bhubaneswar-1 Bhubaneswar, Odisha All cases falling within the territory of State of Odisha other than the cases assigned to Principal Commissioners/ Commissioners of Income-tax mentioned in serial numbers 46 to 49 of Schedule-I 8 Principal Commissioner/ Commissioner of Income-tax, Chandigarh-1 Chandigarh All cases falling within the territory of 45 [ the Union territory of Jammu and Kashmir and the Union territory of Ladakh ] , Punjab, Himachal Pradesh, Haryana and Union territory of Chandigarh other than the cases assigned to Principal Commissioners/ Commissioners of Income-tax mentioned in serial numbers 50 to 68 of Schedule-I 9 Principal Commissioner/ Commissioner of Income-tax, Chennai-I Chennai, Tamil Nadu All cases falling within the territory of State of Tamil Nadu and Union territory of Puducherry other than the cases assigned to Principal Commissioners/ Commissioners of Income-tax mentioned in serial numbers 69 to 87 of Schedule-I 10 Principal Commissioner/ Commissioner of Income-tax, Delhi-3 Delhi All cases falling within the territory of Delhi other than the cases assigned to Principal Commissioners/Commissioners of Income-tax mentioned in serial numbers 88 to 111 of Schedule-I 11 Principal Commissioner/ Commissioner of Income-tax, Guwahati-1 Guwahati, Assam All cases falling within the territory of State of Assam, Meghalaya, Manipur, Tripura, Mizoram, Nagaland and Arunanchal Pradesh other than the cases assigned to Principal Commissioners/ Commissioners of Income-tax mentioned in serial numbers 112 to 116 of Schedule-I 12 Principal Commissioner/ Commissioner of Income-tax, Hyderabad-1 Hyderabad, Telangana All cases falling within the territory of State of Telangana other than the cases assigned to Principal Commissioners/ Commissioners of Income-tax mentioned in serial numbers 117 to 123 of Schedule-I 13 Principal Commissioner/ Commissioner of Income-tax, Vijayawada Vijayawada, Andhra Pradesh All cases falling within the territory of State of Andhra Pradesh and District of Yanam of Union Territory of Puducherry other than the cases assigned to Principal Commissioners/ Commissioners of Income-tax mentioned in serial numbers 124 to 130 of Schedule-I 14 Principal Commissioner/ Commissioner of Income-tax, Jaipur-1 Jaipur, Rajasthan All cases falling within the territory of State of Rajasthan other than the cases assigned to Principal Commissioners/ Commissioners of Income-tax mentioned in serial numbers 131 to 140 of Schedule-I 15 Principal Commissioner/ Commissioner of Income-tax, Kanpur-1 Kanpur, Uttar Pradesh All cases falling within the territory of districts of Kanpur Nagar, Kanpur Dehat (Ramabainagar), Jalaun, Hamirpur, Banda, Chitrakoot, Mahoba, Mathura, Auraiya, Agra, Firozabad, Jhansi, Lalitpur, Etawah, Aligarh, Farrukhabad, Kannauj, Etah, Hathras, Mainpuri, Kanshi Ram Nagar (Kasganj), Muzaffarnagar, Shamli, Saharanpur, Meerut, Baghpat, Ghaziabad, Panchsheel Nagar (Hapur), Bulandshahar, Gautam Buddha Nagar of State of Uttar Pradesh and State of Uttarakhand other than the cases assigned to Principal Commissioners/ Commissioners of Income-tax mentioned in serial numbers 141 to 151 of Schedule-I 16 Principal Commissioner/ Commissioner of Income-tax, Kochi-1 Kochi, Kerala All cases falling within the territory of State of Kerala other than the cases assigned to Principal Commissioners/ Commissioners of Income-tax mentioned in serial numbers 152 to 157 of Schedule-I 17 Principal Commissioner/ Commissioner of Income-tax, Kolkata-1 Kolkata, West Bengal All cases falling within the territory of State of West Bengal and Sikkim and Union territory of Andaman and Nicobar Islands other than the cases assigned to Principal Commissioners/ Commissioners of Income-tax mentioned in serial numbers 157 to 181 of Schedule-I 18 Principal Commissioner/ Commissioner of Income-tax, Lucknow-1 Lucknow, Uttar Pradesh All cases falling within the territory of districts of Lucknow, Unnao, Barabanki, Faizabad, Sultanpur, Amethi, Rae Bareilly, Pratapgarh, Jaunpur, Basti, Gonda, Bahraich, Balrampur, Shrawasti, Ambedkar Nagar, Siddharth Nagar, SantKabir Nagar, Allahabad, Mirzapur, Fatehpur, Sonebhadra, Kaushambi, Varanasi, Bhadohi (Sant Ravi Das Nagar), Ballia, Ghazipur, Chandauli, Gorakhpur, Deoria, Mau, Azamgarh, Kushinagar, Maharajganj, Bareilly, Shahjahanpur, Pilibhit, Hardoi, Sitapur, LakhimpurKheri, Moradabad, Bijnore, Rampur, Badaun, Amroha(JyotibaPhule Nagar) and Sambhal of State of Uttar Pradesh other than the cases assigned to Principal Commissioners/Commissioners of Income-tax mentioned in serial numbers 182 to 189 of Schedule-I. 19 Principal Commissioner/ Commissioner of Income-tax, Mumbai-1 Mumbai, Maharashtra All cases falling within the territory of Municipal Corporation of Greater Mumbai and Navi Mumbai Municipal Corporation in State of Maharashtra other than the cases assigned to Principal Commissioners/ Commissioners of Income-tax mentioned in serial numbers 190 to 224 of Schedule-I 20 Principal Commissioner/ Commissioner of Income-tax, Nagpur-1 Nagpur, Maharashtra All cases falling within the territory of districts of Nagpur, Bhandara, Gondia, Akola, Washim, Buldhana, Wardha, Yavatmal, Amravati, Chandrapur, Gadchiroli in the State of Maharashtra other than the cases assigned to Principal Commissioners/ Commissioners of Income-tax mentioned in serial numbers 225 to 227 of Schedule-I 21 Principal Commissioner/ Commissioner of Income-tax, Patna-1 Patna, Bihar All cases falling within the territory of State of Bihar and Jharkhand other than the cases assigned to Principal Commissioners/ Commissioners of Incometax mentioned in serial numbers 228 to 235 of Schedule-I 22 Principal Commissioner/ Commissioner of Income-tax, Pune-6 Pune, Maharashtra All cases falling within the territory of Pune, Ahmednagar, Satara, Solapur, Districts other than the cases assigned to Principal Commissioners/ Commissioners of Income-tax against serial numbers 236 to 241 of Schedule-I 23 Principal Commissioner/ Commissioner of Income-tax, Kolhapur-2 Kolhapur, Maharashtra All cases falling within the territory of Kolhapur, Sangli, Ratnagiri and Sindhudurg Districts other than the cases assigned to Principal Commissioners/ Commissioners of Income-tax against serial numbers 242 and 243 of Schedule-I 24 Principal Commissioner/ Commissioner of Income-tax, Thane-3 Thane, Maharashtra All cases falling within the territory of Thane District, Palghar District and Raigarh district (excluding Navi Mumbai Municipal Corporation) other than the cases assigned to Principal Commissioners/ Commissioners of Income-tax against serial numbers 244 to 246 of Schedule-I 25 Principal Commissioner/ Commissioner of Income-tax, Nasik-2 Nasik, Maharashtra All cases falling within the territory of districts of Nashik, Nandurbar, Jalgaon, Dhule, other than the cases assigned to Principal Commissioners/ Commissioners of Income-tax against serial numbers 247 and 248 of Schedule-I 26 Principal Commissioner/ Commissioner of Income-tax, Aurangabad-2 Aurangabad, Maharashtra All cases falling within the territory of districts of Aurangabad, Beed, Hingoli, Jalna, Latur, Nanded, Osmanabad, Parbhani to Principal Commissioners/ Commissioners of Income-tax against serial numbers 249 and 250 of Schedule- 42 [SCHEDULE-III Sl. No. Designation of Income-tax Authorities Headquarters Jurisdiction (1) (2) (3) (4) 1 Principal Commissioner of Income-tax/ Commissioner of Income-tax, TIRUPATI TIRUPATI Principal Commissioner of Income-tax/ Commissioner of Income-tax, KURNOOL 2 Principal Commissioner of Income-tax/ Commissioner of Income-tax - 2, VISKHAPTANAM VISHAKHAPATANAM Principal Commissioner of Income-tax/ Commissioner of Income-tax, RAJAMUNDRY 3 Principal Commissioner of Income-tax/ Commissioner of Income-tax -10, DELHI DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax -11, DELHI 4 Principal Commissioner of Income-tax/ Commissioner of Income-tax 12, DELHI DELHI Principal Commissioner of Income-tax/Commissioner of Income-tax 13 5 Principal Commissioner of Income-tax/ Commissioner of Income-tax 15, DELHI DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax -14, DELHI 6 Principal Commissioner of Income-tax/ Commissioner of Income-tax -20, DELHI DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax -19, DELHI 7 Principal Commissioner of Income-tax/ Commissioner of Income-tax -23, DELHI DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax - 22, DELHI 8 Principal Commissioner of Income-tax/ Commissioner of Income-tax -3 RAJKOT RAJKOT Principal Commissioner of Income-tax/ Commissioner of Income-tax -2, RAJKOT 9 Principal Commissioner of Income-tax/ Commissioner of Income-tax 3, VADODARA VADODARA Principal Commissioner of Income-tax/ Commissioner of Income-tax 4, VADODARA 10 Principal Commissioner of Income-tax/ Commissioner of Income-tax, HUBBALLI HUBBALLI Principal Commissioner of Income-tax/ Commissioner of Income-tax, BELGAUM 11 Principal Commissioner of Income-tax/ Commissioner of Income-tax - 6, BENGALURU BENGALURU Principal Commissioner of Income-tax/ Commissioner of Income-tax DAVANAGERE 12 Principal Commissioner of Income-tax/ Commissioner of Income-tax - 23, MUMBAI MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax -18, MUMBAI 13 Principal Commissioner of Income-tax/ Commissioner of Income-tax -22, MUMBAI MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax -21, MUMBAI 14 Principal Commissioner of Income-tax/ Commissioner of Income-tax 26, MUMBAI MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax 29, MUMBAI 15 Principal Commissioner of Income-tax/ Commissioner of Income-tax - 34, MUMBAI MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax 35, MUMBAI 16 Principal Commissioner of Income-tax/ Commissioner of Income-tax 1, AURANGABAD AURANGABAD Principal Commissioner of Income-tax/ Commissioner of Income-tax 2, AURANGABAD 17 Principal Commissioner of Income-tax/ Commissioner of Income-tax 1, KOLHAPUR KOLHAPUR Principal Commissioner of Income-tax/ Commissioner of Income-tax -2, KOLHAPUR 18 Principal Commissioner of Income-tax/ Commissioner of Income-tax 3, CHENNAI CHENNAI Principal Commissioner of Income-tax/ Commissioner of Income-tax 10, CHENNAI 19 Principal Commissioner of Income-tax/ Commissioner of Income-tax TRICHY TRICHY Principal Commissioner of Income-tax/ Commissioner of Income-tax 2, TRICHY 20 Principal Commissioner of Income-tax/ Commissioner of Income-tax -1, MADURAI MADURAI Principal Commissioner of Income-tax/ Commissioner of Income-tax 2, MADURAI 21 Principal Commissioner of Income-tax/ Commissioner of Income-tax - 2, COIMBATORE COIMBATORE Principal Commissioner of Income-tax/ Commissioner of Income-tax -3, COIMBATORE 22 Principal Commissioner of Income-tax/ Commissioner of Income-tax 18 KOLKATA KOLKATA Principal Commissioner of Income-tax/ Commissioner of Income-tax 19, KOLKATA 23 Principal Commissioner of Income-tax/ Commissioner of Income-tax 21, KOLKATA KOLKATA Principal Commissioner of Income-tax/ Commissioner of Income-tax -20, KOLKATA 24 Principal Commissioner of Income-tax/ Commissioner of Income-tax, BURDWAN DURGAPUR Principal Commissioner of Income-tax/ Commissioner of Income-tax, DURGAPUR 25 Principal Commissioner of Income-tax/ Commissioner of Income-tax SILIGURI JALPAIGURI Principal Commissioner of Income-tax/ Commissioner of Income-tax, JALPAIGURI ] 50 [SCHEDULE-IV Sl. No. Designation of Income-tax Authorities Headquarters Jurisdiction (1) (2) (3) (4) 1 Principal Commissioner of Income-tax/ Commissioner of Income-tax, AHMEDABAD-1 AHMEDABAD Principal Commissioner of Income-tax/ Commissioner of Income-tax, AHMEDABAD-2 2 Principal Commissioner of Income-tax/ Commissioner of Income-tax, AHMEDABAD-1 AHMEDABAD Principal Commissioner of Income-tax/ Commissioner of Income-tax, AHMEDABAD-5 3 Principal Commissioner of Income-tax/ Commissioner of Income-tax, AHMEDABAD-1 AHMEDABAD Principal Commissioner of Income-tax/ Commissioner of Income-tax, AHMEDABAD-6 4 Principal Commissioner of Income-tax/ Commissioner of Income-tax, AHMEDABAD-3 AHMEDABAD Principal Commissioner of Income-tax/ Commissioner of Income-tax, AHMEDABAD-4 5 Principal Commissioner of Income-tax/ Commissioner of Income-tax, AHMEDABAD-3 AHMEDABAD Principal Commissioner of Income-tax/ Commissioner of Income-tax, AHMEDABAD-7 6 Principal Commissioner of Income-tax/ Commissioner of Income-tax, AHMEDABAD-3 AHMEDABAD Principal Commissioner of Income-tax/ Commissioner of Income-tax GANDHINAGAR 7 Principal Commissioner of Income-tax/ Commissioner of Income-tax, SURAT-1 SURAT Principal Commissioner of Income-tax/ Commissioner of Income-tax, SURAT-2 8 Principal Commissioner of Income-tax/ Commissioner of Income-tax, SURAT-1 SURAT Principal Commissioner of Income-tax/ Commissioner of Income-tax, SURAT-3 9 Principal Commissioner of Income-tax/ Commissioner of Income-tax, VADODARA-1 VADODARA Principal Commissioner of Income-tax/ Commissioner of Income-tax, VADODARA-2 10 Principal Commissioner of Income-tax/ Commissioner of Income-tax, VADODARA-1 VADODARA Principal Commissioner of Income-tax/ Commissioner of Income-tax, VADODARA-3 11 Principal Commissioner of Income-tax/ Commissioner of Income-tax, RAJKOT-1 RAJKOT Principal Commissioner of Income-tax/ Commissioner of Income-tax, RAJKOT-3 12 Principal Commissioner of Income-tax/ Commissioner of Income-tax, BENGALURU-1 BENGALURU Principal Commissioner of Income-tax/ Commissioner of Income-tax, BENGALURU-6 13 Principal Commissioner of Income-tax/ Commissioner of Income-tax, BENGALURU-2 BENGALURU Principal Commissioner of Income-tax/ Commissioner of Income-tax, BENGALURU-7 14 Principal Commissioner of Income-tax/ Commissioner of Income-tax, BENGALURU-3 BENGALURU Principal Commissioner of Income-tax/ Commissioner of Income-tax, BENGALURU-5 15 Principal Commissioner of Income-tax/ Commissioner of Income-tax, BENGALURU-3 BENGALURU Principal Commissioner of Income-tax/ Commissioner of Income-tax, MYSORE 16 Principal Commissioner/Commissioner of Income-tax, Bengaluru-2 Bengaluru Principal Commissioner/ Commissioner of Income-tax, Bengaluru-4 17 Principal Commissioner/ Commissioner of Income-tax, Hubbali Hubbali Principal Commissioner/Commissioner of Income-tax, Gulbarga 18 Principal Commissioner of Income-tax/ Commissioner of Income-tax, PANAJI PANAJI Principal Commissioner of Income-tax/ Commissioner of Income-tax, MANGALORE 19 Principal Commissioner of Income-tax/ Commissioner of Income-tax, BHOPAL-1 BHOPAL Principal Commissioner of Income-tax/ Commissioner of Income-tax,BHOPAL-2 20 Principal Commissioner of Income-tax/ Commissioner of Income-tax, JABALPUR-1 JABALPUR Principal Commissioner of Income-tax/ Commissioner of Income-tax, JABALPUR-2 21 Principal Commissioner of Income-tax/ Commissioner of Income-tax, RAIPUR-1 RAIPUR Principal Commissioner of Income-tax/ Commissioner of Income-tax, RAIPUR-2 22 Principal Commissioner of Income-tax/ Commissioner of Income-tax, RAIPUR-1 RAIPUR Principal Commissioner of Income-tax/ Commissioner of Income-tax, BILASPUR 23 Principal Commissioner of Income-tax/ Commissioner of Income-tax, INDORE-1 INDORE Principal Commissioner of Income-tax/ Commissioner of Income-tax, INDORE-2 24 Principal Commissioner of Income-tax/ Commissioner of Income-tax, INDORE-1 INDORE Principal Commissioner of Income-tax/ Commissioner of Income-tax, UJJAIN 25 Principal Commissioner of Income-tax/ Commissioner of Income-tax, BHUBANESWAR-1 BHUBANESWAR Principal Commissioner of Income-tax/ Commissioner of Income-tax, BHUBANESWAR-2 26 Principal Commissioner of Income-tax/ Commissioner of Income-tax, BHUBANESWAR-1 BHUBANESWAR Principal Commissioner of Income-tax/ Commissioner of Income-tax, CUTTACK 27 Principal Commissioner of Income-tax/ Commissioner of Income-tax, CHANDIGARH-1 CHANDIGARH Principal Commissioner of Income-tax/ Commissioner of Income-tax, CHANDIGARH-2 28 Principal Commissioner of Income-tax/ Commissioner of Income-tax, CHANDIGARH-1 CHANDIGARH Principal Commissioner of Income-tax/ Commissioner of Income-tax, SHIMLA 29 Principal Commissioner of Income-tax/ Commissioner of Income-tax, FARIDABAD FARIDABAD Principal Commissioner of Income-tax/ Commissioner of Income-tax GURGAON 30 Principal Commissioner of Income-tax/ Commissioner of Income-tax, ROHTAK ROHTAK Principal Commissioner of Income-tax/ Commissioner of Income-tax, HISSAR 31 Principal Commissioner of Income-tax/ Commissioner of Income-tax, ROHTAK ROHTAK Principal Commissioner of Income-tax/ Commissioner of Income-tax, KARNAL 32 Principal Commissioner of Income-tax/ Commissioner of Income-tax, LUDHIANA-1 LUDHIANA Principal Commissioner of Income-tax/ Commissioner of Income-tax, Ludhiana-2 33 Principal Commissioner of Income-tax/ Commissioner of Income-tax, LUDHIANA-1 LUDHIANA Principal Commissioner of Income-tax/ Commissioner of Income-tax, Ludhiana-3 34 Principal Commissioner of Income-tax/ Commissioner of Income-tax, JALANDHAR-1 JALANDHAR Principal Commissioner of Income-tax/ Commissioner of Income-tax, JALANDHAR-2 35 Principal Commissioner of Income-tax/ Commissioner of Income-tax, AMRITSAR-1 AMRITSAR Principal Commissioner of Income-tax/ Commissioner of Income-tax, AMRITSAR-2 36 Principal Commissioner of Income-tax/ Commissioner of Income-tax, AMRITSAR-1 AMRITSAR Principal Commissioner of Income-tax/ Commissioner of Income-tax, BHATINDA 37 Principal Commissioner of Income-tax/ Commissioner of Income-tax, SRINAGAR (newly created) AMRITSAR Principal Commissioner of Income-tax/ Commissioner of Income-tax, JAMMU 38 Principal Commissioner of Income-tax/ Commissioner of Income-tax, CHENNAI- 1 CHENNAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, CHENNAI-2 39 Principal Commissioner of Income-tax/ Commissioner of Income-tax, CHENNAI- 1 CHENNAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, CHENNAI-7 40 Principal Commissioner of Income-tax/ Commissioner of Income-tax, CHENNAI- 3 CHENNAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, CHENNAI-6 41 Principal Commissioner of Income-tax/ Commissioner of Income-tax, CHENNAI- 3 CHENNAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, PUDUCHERRY 42 Principal Commissioner of Income-tax/ Commissioner of Income-tax, CHENNAI- 4 CHENNAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, CHENNAI-5 43 Principal Commissioner of Income-tax/ Commissioner of Income-tax, CHENNAI- 8 CHENNAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, CHENNAI-9 44 Principal Commissioner of Income-tax/ Commissioner of Income-tax, COIMBATORE-1 COIMBATORE Principal Commissioner of Income-tax/ Commissioner of Income-tax, COIMBATORE-2 45 Principal Commissioner of Income-tax/ Commissioner of Income-tax, COIMBATORE-1 COIMBATORE Principal Commissioner of Income-tax/ Commissioner of Income-tax SALEM 46 Principal Commissioner of Income-tax/ Commissioner of Income-tax, MADURAI-1 MADURAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, TRICHY-1 47 Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-1 DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-2 48 Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-1 DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-3 49 Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-4 DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-5 50 Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-4 DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-6 51 Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-7 DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-8 52 Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-7 DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-9 53 Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-10 DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-16 54 Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-10 DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-17 55 Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-12 DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-18 56 Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-12 DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-21 57 Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-15 DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-23 58 Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-15 DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-24 59 Principal Commissioner of Income-tax/ Commissioner of Income-tax, GUWAHATI-1 GUWAHATI Principal Commissioner of Income-tax/ Commissioner of Income-tax, JORHAT 60 Principal Commissioner of Income-tax/ Commissioner of Income-tax, SHILLONG SHILLONG Principal Commissioner of Income-tax/ Commissioner of Income-tax, DIBRUGARH 61 Principal Commissioner of Income-tax/ Commissioner of Income-tax, HYDERABAD-1 HYDERABAD Principal Commissioner of Income-tax/ Commissioner of Income-tax, HYDERABAD-3 62 Principal Commissioner of Income-tax/ Commissioner of Income-tax, HYDERABAD-1 HYDERABAD Principal Commissioner of Income-tax/ Commissioner of Income-tax, HYDERABAD-6 63 Principal Commissioner of Income-tax/ Commissioner of Income-tax, HYDERABAD-2 HYDERABAD Principal Commissioner of Income-tax/ Commissioner of Income-tax, HYDERABAD-5 64 Principal Commissioner of Income-tax/ Commissioner of Income-tax, HYDERABAD-4 HYDERABAD Principal Commissioner of Income-tax/ Commissioner of Income-tax, HYDERABAD-7 65 Principal Commissioner of Income-tax/ Commissioner of Income-tax, VIJAYWADA VIJAYWADA Principal Commissioner of Income-tax/ Commissioner of Income-tax, GUNTUR 66 Principal Commissioner of Income-tax/ Commissioner of Income-tax, VISAKHAPATNAM-1 VISAKHAPATNAM Principal Commissioner of Income-tax/ Commissioner of Income-tax, VISAKHAPATNAM-2 67 Principal Commissioner of Income-tax/ Commissioner of Income-tax, JAIPUR-1 JAIPUR Principal Commissioner of Income-tax/ Commissioner of Income-tax, ALWAR 68 Principal Commissioner of Income-tax/ Commissioner of Income-tax, JAIPUR-2 JAIPUR Principal Commissioner of Income-tax/ Commissioner of Income-tax, JAIPUR-3 69 Principal Commissioner of Income-tax/ Commissioner of Income-tax, UDAIPUR UDAIPUR Principal Commissioner of Income-tax/ Commissioner of Income-tax, KOTA 70 Principal Commissioner of Income-tax/ Commissioner of Income-tax, UDAIPUR UDAIPUR Principal Commissioner of Income-tax/ Commissioner of Income-tax, Ajmer 71 Principal Commissioner of Income-tax/ Commissioner of Income-tax, JODHPUR-1 JODHPUR Principal Commissioner of Income-tax/ Commissioner of Income-tax, JODHPUR-2 72 Principal Commissioner of Income-tax/ Commissioner of Income-tax, JODHPUR-1 JODHPUR Principal Commissioner of Income-tax/ Commissioner of Income-tax, BIKANER 73 Principal Commissioner of Income-tax/ Commissioner of Income-tax, KANPUR-1 KANPUR Principal Commissioner of Income-tax/ Commissioner of Income-tax, KANPUR-2 74 Principal Commissioner of Income-tax/ Commissioner of Income-tax, AGRA-1 AGRA Principal Commissioner of Income-tax/ Commissioner of Income-tax, AGRA-2 75 Principal Commissioner of Income-tax/ Commissioner of Income-tax, AGRA-1 AGRA Principal Commissioner of Income-tax/ Commissioner of Income-tax, ALIGARH 76 Principal Commissioner of Income-tax/ Commissioner of Income-tax, GHAZIABAD GHAZIABABD Principal Commissioner of Income-tax/ Commissioner of Income-tax, MEERUT 77 Principal Commissioner / Commissioner of Income-tax, Dehradun DEHRADUN Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUZAFFARNAGAR 78 79 Principal Commissioner of Income-tax/ Commissioner of Income-tax, KOCHI-1 KOCHI Principal Commissioner of Income-tax/ Commissioner of Income-tax, KOTTAYAM 80 Principal Commissioner of Income-tax/ Commissioner of Income-tax, KOCHI-1 KOCHI Principal Commissioner of Income-tax/ Commissioner of Income-tax, KOCHI-2 81 Principal Commissioner of Income-tax/ Commissioner of Income-tax, KOZHIKODE KOZHIKODE Principal Commissioner of Income-tax/ Commissioner of Income-tax, THRISSUR 82 Principal Commissioner of Income-tax/ Commissioner of Income-tax, KOLKATA-1 KOLKATA Principal Commissioner of Income-tax/ Commissioner of Income-tax, KOLKATA-3 83 Principal Commissioner of Income-tax/ Commissioner of Income-tax, KOLKATA-1 KOLKATA Principal Commissioner of Income-tax/ Commissioner of Income-tax, KOLKATA-14 84 Principal Commissioner of Income-tax/ Commissioner of Income-tax, KOLKATA-2 KOLKATA Principal Commissioner of Income-tax/ Commissioner of Income-tax, KOLKATA-4 85 Principal Commissioner of Income-tax/ Commissioner of Income-tax, KOLKATA-5 KOLKATA Principal Commissioner of Income-tax/ Commissioner of Income-tax, KOLKATA-12 86 Principal Commissioner/ Commissioner of Income-tax, Kolkata 5 Kolkata Principal Commissioner/Commissioner of Income-tax, Kolkata-8 87 Principal Commissioner/ Commissioner of Income-tax, Kolkata 5 Kolkata Principal Commissioner /Commissioner of Income-tax, Kolkata-17 87a Principal Commissioner/Commissioner of Income-tax, Kolkata 9 Kolkata Principal Commissioner / Commissioner of Income-tax, Kolkata-11 88 Principal Commissioner of Income-tax/ Commissioner of Income-tax, KOLKATA-9 KOLKATA Principal Commissioner of Income-tax/ Commissioner of Income-tax, KOLKATA-10 89 Principal Commissioner of Income-tax/ Commissioner of Income-tax, KOLKATA-13 KOLKATA Principal Commissioner of Income-tax/ Commissioner of Income-tax, KOLKATA-15 90 Principal Commissioner of Income-tax/ Commissioner of Income-tax, KOLKATA-13 KOLKATA Principal Commissioner of Income-tax/ Commissioner of Income-tax, KOLKATA-16 91 Principal Commissioner of Income-tax/ Commissioner of Income-tax, KOLKATA-18 KOLKATA Principal Commissioner of Income-tax/ Commissioner of Income-tax, KOLKATA-21 92 Principal Commissioner of Income-tax/ Commissioner of Income-tax, ASANSOL ASANSOL Principal Commissioner of Income-tax/ Commissioner of Income-tax, BURDWAN 93 Principal Commissioner of Income-tax/ Commissioner of Income-tax, LUCKNOW-1 LUCKNOW Principal Commissioner of Income-tax/ Commissioner of Income-tax, LUCKNOW-2 94 Principal Commissioner/ Commissioner of Income-tax, Bareilly Bareilly Principal Commissioner/Commissioner of Income-tax, Moradabad. 95 Principal Commissioner of Income-tax/ Commissioner of Income-tax, ALLAHABAD ALLAHABAD Principal Commissioner of Income-tax/ Commissioner of Income-tax, VARANASI 96 Principal Commissioner of Income-tax/ Commissioner of Income-tax, GORAKHPUR GORAKHPUR Principal Commissioner of Income-tax/ Commissioner of Income-tax, FAIZABAD 96a Principal Commissioner/Commissioner of Income-tax, Bareilly Bareilly Principal Commissioner/Commissioner of Income-tax, Haldwani 97 Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-1 MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-9 98 Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-2 MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-10 99 Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-3 MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-11 100 Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-4 MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-12 101 Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-5 MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-13 102 Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-6 MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-14 103 Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-6 MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-15 104 Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-8 MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-16 104a Principal Commissioner/Commissioner of Income-tax, Mumbai - 8 Mumbai Principal Commissioner/Commissioner of Income-tax, Mumbai 7 105 Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI17 MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-25 51 [ 106 Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-41 MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-26 107 Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-41 MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-30 108 Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-41 MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-31 109 Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-42 MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-32 110 Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-42 MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-33 111 Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-42 MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-34 ] 112 Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI19 MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-23 113 Principal Commissioner of Income-tax/ Commissioner of Income-tax,MUMBAI-20 MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-22 114 Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI20 MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-24 115 Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI27 MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-28 116 Principal Commissioner of Income-tax/ Commissioner of Income-tax, NAGPUR-1 NAGPUR Principal Commissioner of Income-tax/ Commissioner of Income-tax, NAGPUR-3 117 Principal Commissioner of Income-tax/ Commissioner of Income-tax, PATNA-1 PATNA Principal Commissioner of Income-tax/ Commissioner of Income-tax, PATNA-2 118 Principal Commissioner of Income-tax/ Commissioner of Income-tax, PATNA-1 PATNA Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUZAFFARPUR 119 Principal Commissioner of Income-tax/ Commissioner of Income-tax, PATNA-1 PATNA Principal Commissioner of Income-tax/ Commissioner of Income-tax, BHAGALPUR 120 Principal Commissioner of Income-tax/ Commissioner of Income-tax, RANCHI RANCHI Principal Commissioner of Income-tax/ Commissioner of Income-tax JAMSHEDPUR 121 Principal Commissioner of Income-tax/ Commissioner of Income-tax, DHANBAD DHANBBAD Principal Commissioner of Income-tax/ Commissioner of Income-tax HAZARIBAGH 122 Principal Commissioner of Income-tax/ Commissioner of Income-tax, PUNE-1 PUNE Principal Commissioner of Income-tax/ Commissioner of Income-tax, KOLHAPUR-1 123 Principal Commissioner of Income-tax/ Commissioner of Income-tax, PUNE-3 PUNE Principal Commissioner of Income-tax/ Commissioner of Income-tax, PUNE-5 124 Principal Commissioner of Income-tax/ Commissioner of Income-tax, PUNE-4 PUNE Principal Commissioner of Income-tax/ Commissioner of Income-tax, PUNE-6 125 Principal Commissioner of Income-tax/ Commissioner of Income-tax, THANE-1 THANE Principal Commissioner of Income-tax/ Commissioner of Income-tax, THANE-2 126 Principal Commissioner of Income-tax/ Commissioner of Income-tax, THANE-1 THANE Principal Commissioner of Income-tax/ Commissioner of Income-tax, THANE-3 127 Principal Commissioner of Income-tax/ Commissioner of Income-tax, NASHIK-1 NASHIK Principal Commissioner of Income-tax/ Commissioner of Income-tax, NASHIK-2 128 Principal Commissioner of Income-tax/ Commissioner of Income-tax, NASHIK-1 NASHIK Principal Commissioner of Income-tax/ Commissioner of Income-tax, AURANGABAD-1. ] [F. No. 187/38/2014 (ITA.I)] DEEPSHIKHA SHARMA, Director --------------------- Notes:- 1. Substituted vide NOTIFICATION NO. 81/2014, dated 16 th December, 2014 , before it was read as, item (a) above 2. Substituted vide NOTIFICATION NO. 81/2014, dated 16 th December, 2014 , before it was read as, item (c) , 3. Substituted vide NOTIFICATION NO. 81/2014, dated 16 th December, 2014 , before it was read as, item (b) 4. Substituted vide NOTIFICATION NO. 81/2014, dated 16 th December, 2014 , before it was read as, item (c) 5. Substituted vide NOTIFICATION NO. 81/2014, dated 16 th December, 2014 , before it was read as, Gumla and Simdega 6. Substituted vide NOTIFICATION NO. 81/2014, dated 16 th December, 2014 , before it was read as, Chatra and Bokaro 7. Omitted vide NOTIFICATION NO. 81/2014, dated 16 th December, 2014 , before it was read as, 411012, 411027, 411031 8. Substituted vide NOTIFICATION NO. 81/2014, dated 16 th December, 2014 , before it was read as, 411057 9. Substituted vide NOTIFICATION NO. 81/2014, dated 16 th December, 2014 , before it was read as, 411057 10. Substituted vide NOTIFICATION NO. 81/2014, dated 16 th December, 2014 , before it was read as, Dehu Cantonment 11. Substituted vide NOTIFICATION NO. 81/2014, dated 16 th December, 2014 , before it was read as, 412210 12. Omittted vide NOTIFICATION NO. 81/2014, dated 16 th December, 2014 , before it was read as, Shahapur Taluka, Bhiwandi Taluka, Murbad Taluka 13. Omittted vide NOTIFICATION NO. 81/2014, dated 16 th December, 2014 , before it was read as, whose principal source of income is from 'Salary' and 14. Inserted vide NOTIFICATION NO. 81/2014, dated 16 th December, 2014 15. Substituted vide NOTIFICATION NO. 81/2014, dated 16 th December, 2014 , before it was read as, item (c) 16. Substituted vide NOTIFICATION NO. 81/2014, dated 16 th December, 2014 , before it was read as, item (f) 17. Substituted vide NOTIFICATION NO. 81/2014, dated 16 th December, 2014 , before it was read as, item (h) 18. Inserted vide Not. 12/2015 - Dated 5-2-2015 19. Substituted vide Not. 12/2015 - Dated 5-2-2015 before it was read as, xiv. 227105-Chinhat 20. Substituted vide Not. 12/2015 - Dated 5-2-2015 before it was read as, (xv) 227107 - Kakori 21. Substituted vide Not. 12/2015 - Dated 5-2-2015 before it was read as, (xvi) 227111 -Malihabad 22. Substituted vide Not. 12/2015 - Dated 5-2-2015 before it was read as, (xvii) 227115 - Mall 23. Substituted vide Not. 12/2015 - Dated 5-2-2015 before it was read as, (xviii) 227116 -Rahimabad 24. Substituted vide Not. 12/2015 - Dated 5-2-2015 before it was read as, (xix) 227202 - Baxi Ka Talab 25. Substituted vide Not. 12/2015 - Dated 5-2-2015 before it was read as, (xx) 227205 - Itaunja 26. Substituted vide Not. 12/2015 - Dated 5-2-2015 before it was read as, (xxi) 227207 - FFTC Indaurabagh 27. Inserted vide Not. 12/2015 - Dated 5-2-2015 28. Substituted vide Not. 12/2015 - Dated 5-2-2015 before it was read as, (xiv) 227101 - Banthra 29. Substituted vide Not. 12/2015 - Dated 5-2-2015 before it was read as, (xv) 227120 - Amethi 30. Substituted vide Not. 12/2015 - Dated 5-2-2015 before it was read as, (xvi) 227125 - Gosaiganj 31. Substituted vide Not. 12/2015 - Dated 5-2-2015 before it was read as, (xvii) 227305 - Mohanlalganj 32. Substituted vide Not. 12/2015 - Dated 5-2-2015 before it was read as, (xviii) 227308 - Nagram 33. Substituted vide Not. 12/2015 - Dated 5-2-2015 before it was read as, (xix) 227309 - Nigohan 34. Inserted vide Corrigendum Not. 79/2015 - Dated 13-10-2015 35. Substituted vide Corrigendum Not. 79/2015 - Dated 13-10-2015 before it was read as, (a), (b), and (c) 36. Inserted vide Corrigendum Not. 79/2015 - Dated 13-10-2015 37. Inserted vide Corrigendum Not. 79/2015 - Dated 13-10-2015 38. Substituted vide Corrigendum Not. 79/2015 - Dated 13-10-2015 before it was read as, 8 39. Inserted vide Corrigendum Not. 79/2015 - Dated 13-10-2015 40. Inserted vide Corrigendum Not. 79/2015 - Dated 13-10-2015 41. Inserted vide NOTIFICATION NO. 71/2019 dated 20-09-2019 42. Inserted vide NOTIFICATION NO. 71/2019 dated 20-09-2019 43. Substituted vide NOTIFICATION NO. 88/2019 dated 05-11-2019 w.e.f. 31-10-2019 before it was read as Jammu, Jammu and Kashmir 44. Substituted vide NOTIFICATION NO. 88/2019 dated 05-11-2019 w.e.f. 31-10-2019 before it was read as All districts of State of Jammu and Kashmir. 45. Substituted vide NOTIFICATION NO. 88/2019 dated 05-11-2019 w.e.f. 31-10-2019 before it was read as State of Jammu and Kashmir 46. Omitted vide NOTIFICATION NO. 06/2020 dated 27-01-2020 before it was read as 113 Principal Commissioner/ Commissioner of Income-tax, Guwahati-2 Guwahati, Assam In the state of Assam: (a) areas of Guwahati Municipal Corporation excluding the areas falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Guwahati-1. (b) areas of Kamrup (Metropolitan) district outside the Guwahati Municipal Corporation (a) Persons 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); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (a) and (b) of column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in items (a) and (b) of column 4; (d) persons being individuals referred to in item (b) of column (6). (a) All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5) other than the cases falling under the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Guwahati-1 (b) all cases of individuals being managing directors or directors or managers or secretaries in the companies referred to in corresponding entry in item (c) of column (5). (c) Districts of Nalbari, Barpeta, Bongaigaon, Dhubri, Baksa, Chirang, Goalpara and Kokrajhar; (d) In the state of Meghalaya: Districts of East Garo Hills, West Garo Hills, South Garo Hills; (e) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (c) and (d) of column (4); (f) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (c) and (d) of column (4); (g) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in items (c) and (d) of column (4); (h) persons being individuals referred to in item (d) of column (6). (c) All cases of the persons referred to in corresponding entries in items (e), (f) and (g) of column (5) (d) all cases of individuals being managing directors or directors or managers or secretaries in the companies referred to in corresponding entry in item (g) of column (5). 47. Substituted vide NOTIFICATION NO. 06/2020 dated 27-01-2020 before it was read as 112 Principal Commissioner/ Commissioner of Income-tax, Guwahati-1 Guwahati, Assam In the state of Assam: (a) District of Kamrup (Metropoliton covering all the wards of Guwahati municipal corporation and areas outside the Guwahati Municipal corporation) (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in item (a) of column (4); (a) All cases of persons referred to in corresponding entry in item (a) of column (5) whose principal source of income is from salary. (b) all cases of persons referred to in corresponding entry in items (a) and (b) of column (5) whose principal source of income is from legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession as is notified by the Board in the Official Gazette under sub-section (1) of section 44AA of the Income-tax Act, 1961; (b) District of Kamrup (Rural) (c) areas of Guwahati Municipal Corporation Ward Nos. 1 to 7 and 10 to 13 (d) Districts of Nagaon, Morigaon, Lakhimpur, Dhemaji, Sonitpur, Darang and Udalguri in the state of Assam; (e) In the state of Arunachal Pradesh: Districts of East Kameng, West Kameng, Tawang, Lower Subansiri, Upper Subansiri, Papum Pare and Kurung Kumey (c) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (b), (c), (d) and (e) of column (4); (d) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (b), (c), (d) and (e) of column (4); (e) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in items (b), (c), (d) and (e) of column (4); (f) persons being individuals referred to in item (d) of column (6). (c) all cases of the persons referred to in corresponding entries in items (c), (d) and (e) of column (5) (d) all cases of individuals being managing directors or directors or managers or secretaries in the companies referred to in corresponding entry in item (e) of column (5). 48. Inserted vide NOTIFICATION NO. 63/2020 dated 13-08-2020 w.e.f. 13-08-2020 49. Inserted vide NOTIFICATION NO. 63/2020 dated 13-08-2020 w.e.f. 13-08-2020 50. Inserted vide NOTIFICATION NO. 63/2020 dated 13-08-2020 w.e.f. 13-08-2020 51. Substituted vide NOTIFICATION NO. 124/2022 dated 14-11-2022 before it was read as, 106 Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI17 MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-26 107 Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI17 MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-30 108 Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI17 MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-31 109 Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI17 MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-32 110 Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI17 MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-33 111 Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI17 MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, MUMBAI-34