Central Board of Direct Taxes hereby makes amendments in the notification of the Government of India, Ministry of Finance, (Department of Revenue), - 030/2003 - Income Tax

Amendments in Notification No. S.O. 733(E) dated 31st July, 2001 Notification No. 30 of 2003, dt. 4th Feb., 2003 In exercise of the powers conferred by section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendments in the notification of the Government of India, Ministry of Finance, (Department of Revenue), Central Board of Direct Taxes, number S.O. 733(E) (SIC 732) dated 31st July, 2001 namely : In Schedule-I, to the said notification for serial numbers 67, 74, 207, 208, 209, 210 and 211, and the entries relating thereto, the following serial numbers and entries shall respectively be substituted, namely : Sl. No. Income- tax authority Head -Quarters Terrtorial area Persons or classes of persons Cases or classes of cases (1) (2) (3) (4) (5) (6) 67 Commissioner of Income-tax, Bangalore-II Bangalore Karnataka In the State of Karnataka,- (a) Urban District of Bangalore and RuralDistrict of Bangalore other than Taluks of Channapatna and Ramanagaram; (b) District of Tumkur (c) City/Urban Agglomeration ofdistrict of Bangalore: (i) Basavanagudi (ii) Bull Temple Road (Basavanagudi portion) (iii) Chikkamavalli (iv) Chinnayana Palya (v) D.V.G. Road (vi) Doddamavalli (vii) Gajendra Nagar (Anepalya) (viii) Gandhi Bazaar (ix) Hosur Road check post) (x) K R Road (Basavanagudi) (xi) Kanakapura Road (upto Yediyur) (xii) Lakkasandra (xiii) Lalbagh Fort Road (xiv) Lalji Nagar (xv) M.M. Indl Estate (xvi) Mavalli (xvii) A.S. Char Street and Crosses (xviii) Akkipet MainRoad 19, Chamrajpet(upto 6th Cross) (xix) K R Road (xx) K.V. Temple Street and Crosses (xxi) N.T. Pet (xxii) Old Tharagupet(including cross roads) (xxiii) Sultanpet and Crosses (xxiv) Basawaraja market (xxv) Bull Temple Road (xxvi) Basaweshwara Temple (xxvii) Gavipuram Extension (xxvii)Hanumanthnagar (xxviii) Kempegowda Nagar (xxix) Kumbarpet (xxx) Narasimha Raja Colony (xxxii) Old Kasai Road (xxxiii) O. T. C, Road/Nagarthpet Main, Southern side (from United Building upto Avenue Road and ChickpetJunction) and Northern side (from M.B.T. Lane upto Avenue Road excluding Northern side, from Pai Vihar Hotel upto Siddanna Lane) (xxxiv) Ponnaiah Chatram Road (xxxv) Ragipet (xxxvi) Rangarao Road (xxxvii)Shankarmutt Road (xxxviii) Shankarpuram (xxxix) Srinagar (xl) Tyagaraja Nagar (xli) Albert Victor Road (xlii) Nagasandra Road (xliii) National High School Road (xlv) New Mental Hospital Road (xliv) R.V Road (xlvi) Ratnavilas Road (xlvii) Tata Silk Farm (xlviii) Vanivilas Road (xlix) Vijayarangan Layout (1) Wilson Garden (li) Yediyur (lii) Jayanagar (all Blocks) (liii) Anelappa Lane (liv) B.S.K.-I, 11 and II Stages. (lv) D S. Lane and its Crosses, (lvi) Kashivishwanath Temple Street(lvii) Padmanabha Nagar (lviii) Dayanandanagar (lix) J.P. Nagar (all Blocks, Phases, Stages) (lx) Lakshminarayan pura (lxi) Mariyappanapalya (Prakash Nagar) (lxii) Subedar Chatram Road (lxiii) Subhashnagar (lxiv) Tank Bund Road (lxv) Tilak Nagar (lxvi) Balepet (lxvii) Gandhinagar and its Crosses (lxviii) J.M. Lane (lxix) K.G. Circle (lxx) K.G. Road (lxxi) Seshadri Road (lxxii) AnjaneyaTemple Street(excluding AvenueRoad and CubbonpetCrosses) (lxiii) Appaji RaoLane (lxxiv) Bettappa Lane (lxxv) B.S. Market (lxxvi) ChowdeswariTemple Street (lxxvii) District OfficeRoad (lxxviii) D.K. Market (lxxix) Jumma MasjidRoad (Avenue RoadCross) (lxxx) KempannaLane (lxxxi) K.R.SettyRoad (lxxxii) Linga SettyPet (lxxxiii) MBT Lane (lxxxiv) NarayanaSetty Road (lxxxv) Paras Market(lxxxiv) Pillappa Lane (lxxxvii) Ramanna-Pet (Jumma MasjidRoad Cross) (lxxxviii) Sanjeevappa Lane (lxxxix) S.R. Road (xc) Chennaraya Temple Street (xci) D.R. Lane (xcii) D RajappaStreet (xciii) Ganigar Pet (xciv) Godown Street (xcv) M.R.R. Lane (xcvi) Madarpet (xcvii)Mariswaniappa Lane (xcviii) Old P.P.T,Market (xcix) S.J. Park Road (c) SadarpatrappaRoad (ci) Samigarpet (cii) ShanthappaLane (ciii) Suban SahebLane (civ) T.P. Lane (cv) Vysya Market (cvi) A.M. Lane (cvii) Ambika Market (cviii) B.S. Lane (cix) Basetty pet (ox) Bathing GhatLane (cxi) ChickpetCrosses (cxii) D.K. Lane (cxiii) E.S. Lane (cxiv) G.K. TempleStreet (cxv) HoovadigaraLane (cxvi) Huriopet(cxvii) KabadiVenkusa Street (cxviii) Lakshman Rao Road (Chickpet Cross) (cxix) M.P. Lane (cxx) Madhu Market (cxxxi) MalavalliPapanna Street (cxxii) MallikarjunaTemple Street (cxxiii) MarammaTemple Street (cxxiv) NeetukasuhiMarket (cxxv) NrupathungaLane (Chickpet) (cxxvi) Old TeaMarket (cxxvii) OlettyMarket (cxxviii) PurnaiahChatram Street (cxxix) ShankarMarket (cxxx) Shree Market (cxxxi) N. Shetty Lane (cxxxii) TalaramMarket (cxxxiii) UttaradiMutt Lane (cxxxv) V.S. Lane (cxxxv) VenkatappaRoad (Chickpet) (cxxxvi) B.V.K.Iyengar Road and itsCrosses (cxxxvii) ChickpetMain Road (cxxxviii) DevathaMarket (cxxxix) RajathMarket (Cxl) SangeethaMarket (cxli) S.V. Lane. (a) Persons referred to in item (a) of column (6), being other than companies deriving income from sources other than income from business or profession and residing in the area mentioned in item (a) of column (4); (b) persons referred to in item (a) ofcolumn (6), being other than companies deriving income from business or profession and whose principal place of business is in the area mentioned in item (a) of column (4); (c) persons referred toin item (a) of column (6),being companies registered under the Companies Act, 1956, and having registeredoffice or having itsprincipal place ofbusiness in the areamentioned in item (a) of column (4). (d) Persons, referred to in item (b) of column(6) being other than companies deriving income from sources other than income from business or profession and residing withinthe territorial area mentioned in item (b)of column (4); (e) persons referred to in item (b) ofcolumn (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4); (f) persons referred to in item (b) of column (6), being companies registered under the Companies Act, 1956 and, having registered office or having its principal place of business in the area mentioned in item (b) of column (4). (g) Persons, referred to in item(c) of column(6), being other than companies derivingincome from sources other than income frombusiness or professionand residing withinthe territorial area mentioned in item (c) of column (4); (h) persons referred toin item (c) of column (6), being other than companies deriving (upto income from business or profession andwhose principal placeof business is within the territorial area mentioned in item (c) of column(4) (a) Persons whose principal source of income is from legal, medical, engineering or architectural profession or 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 Income-tax Act, 1961. (b) All cases of the persons referred to in corresponding entries in items (d), (e) and (f) of column (5). (c) persons other than those whose source of income is from, (i) salary, (ii) activities connected with film/television; (iii) legal, medical, of engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession is notified by theBoard in the OfficialGazette,of under sub-section (1) section 44AA of the Income-tax Act, 1961 74. Commissioner of Income-tax, Davangere Davangere Karnataka In the State of Karnataka,- Districts of Davangere, Haven, Chitragdarga and Shimoga (a) Persons, referred to in column (6), 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 referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in column (6). being companies registered under the Companies Act, 1956, and having registered office or having its principal place of business in the area mentioned in column (4). All cases of persons being referred to in corresponding entries in items (a), (b) and (c) of column 5. 207 Commissioner of Income-tax, Kolkata-V Kolkata, West Bengal In the State of West Bengal-Districts of Kolkata, Howrah, North South 24 Parganas Persons referred to in column (6), being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4), Employees of Railways including Metro Rail, Circular Rail and Railway workshops (except Kanchrapara and Liluah) and Railways hospitals, Post Telegraph (BSNL), Defence (including Defence factories), Videsh Sanchar Nigam Limited and employees of Union Bank, Allahabad Bank, United Bank of India, UCO Bank, Industrial India, Canara Bank, Indian Bank, Indian Overseas Bank and Syndicate Bank, whose principal sources of income is from Salary 208 Commissioner of Income-tax, Kolkata-VI Kolkata, West Bengal In the State of West Bengal- Districts of Kolkata, Howrah, North South 24 Parganas Persons referred to in column (6), being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4). Employees of Kolkata Municipal Corporation, Howrah Municipal Corporation, other municipalities within the areas of Howrah, North South 24 Parganas, Kolkata Metropolitan Development Authority,INDAL, InsuranceCompanies, Kolkata PortTrust, West BengalHousing Board, WestBengal Industrial Development Corporation, Shipping Corporation of India, State Bank of India, Indian Oil Corporation(IOC), Oil Natural Gas Commission (ONGC)and teaching and non teaching employees o fNon-Government Schools of North South 24 Parganas, whose principal source of income is from Salary . 209 Commissioner of Income-tax, Kolkata-VII Kolkata, West Bengal In the State of West Bengal-Districts of Kolkata, Howrah, North South 24 Parganas Persons referred to in column (6), being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4). Employees of Income tax Department, Central Public Works Department, Central Bureau of Investigation, Central Government Health Scheme, Survey of India, Kendriya Vidyalaya, IIT, ITI ISI National Library., National Council oil Science Museum, Indian Museum, Police Department, Labour Department, West Bengal State Electricity Board, The West Bengal Power Development Corporation, Coal India Ltd., Bharat Coaking Coal Ltd (subsidiary of Coal India Ltd), Steel Authority of India, Public Works Department, Non Government Colleges, Educational Department, Board of Secondary Education, Board of Higher Secondary Education, Anthropological Survey of India, Central Glass Ceramic Research Institute, Bose Institute and employees of Government Departments both Central and State(including PSUs)jurisdiction over whom have not been specifically assigned to any other charges, whose principal source of income is from Salary . 210 Commissioner of Income-tax, Kolkata-VIII Kolkata, West Bengal In the State of West Bengal-Districts of Kolkata, Howrah, North South 24 Parganas Persons referred to in column (6), individuals deriving income from sources other than income from business or profession and residing within the territorial area Indian mentioned in column (4). Employees of Railway being Workshop of Kanchrapara and Liluah, Health Department, Food and Civil Supplies including Food Corporation of India, Airlines and other Airlines, HPCL, Government schools and colleges, Agriculture, employees of other Nationalised Banks and Non-Government Banks jurisdiction over whom have not been specifically assigned to any other charges, teaching and non teaching employees of Non-Government schools of Kolkata and Howrah, whose principal sources of income is from Salary . Individuals in private employment with their employers' name starting with alphabet A to M and whose offices are situated within the territorial areas as mentioned in column (4). 211 Commissioner of Income-tax, Kolkata-IX Kolkata West Bengal In the State of West Bengal- Districts of Kolkata, Howrah, North South 24 Parganas Persons referred to incolumn (6). Being individuals deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4). Employees of Department of Central Excise Customs, Jute Corporation of India, Border Security Force, Central Reserve Police Force, West Bengal Government Health Scheme, India Drug Research Laboratory, SIB, Government of IndiaPress, Mint, CentralInland Water Transport,Registrar of Company Affairs, SAI, National Sample Survey, National Test House, NATMO, Export InspectionCouncil/Agency, AirportAuthority of India, Audit Department, Meteorological Department, BotanicalSurvey of India,Geological Survey of IIndia, Zoological Surveyof India, Transport Department, Assembly/GovernorHouse, Registrar, sub Registrar, Registrar ofCo-operative Societies,Housing, Tourism, SocialWelfare, Fisheries and Forest Departments,Civil Administrations,Drugs Controller,Irrigation andWaterways, Fire Service,Judiciary, Civil Defence,Air India, AnimalHusbandary, IDBI bank, Reserve Bank of India,Co-operative banks,Gramin banks, Dena Bank, Oriental Bank of Commerce, NABARD bank, Exim Bank, UTIBank, HDFC Bank andI CICI Bank Ltd., whose principal source ofi ncome is from Salary .Individuals in private employment with theiremployers' name starting with alphabet N to Z and whose offices are situated within the territorial areas as mentioned in column (4). The other contents of the notification shall remain unchanged 2. This notification shall take effect on and from the date of its publication in the Official Gazette. [F No. 187/13/2002-ITA-I]