Amendment notification no. S.O.732(E), dated 3-07-2001 - Jurisdiction of Income Tax Authorities - 62/2008 - Income Tax

Amendment notification no. S.O.732(E), dated 3-07-2001 - Jurisdiction of Income Tax Authorities NOTIFICATION No. 62/2008 New Delhi , the 7th May, 2008 S.O. 1104(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), 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) Board of Direct Taxes, vide number S.O.732(E), published in Government of India Gazette, Part II, Section 3, Sub-section (ii) dated the 3rd July, 2001, namely :- 1. In the said notification, in the Schedule-I, for serial numbers 154,155 and 156 and the entries relating thereto, the following serial numbers and entries shall be substituted TABLE (1) (2) (3) (4) (5) (6) 154. Commissioner of Income-tax, Patiala Patiala Punjab In the State of Punjab-Revenue District of Fatehgarh Sahib, Patiala and Sangrur (except Malerkotla and Dhuri Tehsils) (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), other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in column (6) being companies registered under the companies Act, 1956, and having registered office in the area mentioned in column (4); All cases of the persons referred to corresponding entries in items (a), (b) and (c) of column (5). 155. Commissioner of Income-tax, Chandigarh-I Chandigarh (a) In the Union Territory of Chandigargh,- Sector 1 to Sector 25, Industrial Area Phase I, Industrial Area Phase II, and Manimajra. (b) in the State of Punjab,- Revenue District of Punjab,- Revenue District of Ropar. (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), other than companies deriving from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in column (6) being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5) 156. Commissioner of Income-tax, Chandigarh-II Chandigarh (a) In the State of Punjab,- Revenue District of Sahibzada Ajit Singh Nagar (Mohali) (b) In the Union Territory of Chandigarh, All areas of the Union Territory of chandigarh except the following: (i) Sector 1 to 25 (ii) Industrial Area Phase I and Phase II of Chandigarh; (iii) Manimajra (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), other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5) 2. The notification shall come into force with effect from the date of its publication in the Official Gazette. [F.No.187/5/2008-ITA-I] PADAM SINGH, Under secy. Note : — The principal notification was published in the Gazette of India, Part II, Section 3 Sub-section (ii) vide number SO. 732(E) dated the 3 rd July, 2001 and lastly amended vide number S.O. 857(E) dated 31st May. 2007,