Jurisdiction of Income-tax authorities - Authorisation of Income-tax authorities and their jurisdiction - 228/2001 [S.O. 732(E)] - Income Tax

Superseded vide NOTIFICATION NO. 50/2014 New Delhi, the 22nd October, 2014 Jurisdiction of Income-tax authorities - Authorisation of Income-tax authorities and their jurisdiction Notification No. 228/2001 Dated 31-7-2001 S.O. 732(E),- In exercise of the powers conferred by sub-sections (1) and section 120 of the Income-tax Act, 1961 (43 of 1961) , and in supersession of Government of India, Central Board of Direct Taxes, notification nos. 679, dated 29 th 1974; 1031, dated 12 th August, 1975; 862, dated 26 th March, 1975; 548(E), dated 9 th July 1990; S.O. 1062(E), dated 28 th November, 2000 and 19/2001, dated 18 th January, 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 Commissioners of Income-tax specified in column (2) of the Schedule-I hereto annexed, 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, or 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, and in respect of all incomes or classes of income; (b) directs that the Commissioners of Income-tax specified in column (2) of the Schedule-II hereto annexed, 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 clauses of income, in such territorial areas specified in the corresponding entries in column (4) of the said Scheduled-II; (c) authorises the Commissioners of Income-tax referred to in this notification the orders in writing for the exercise of the powers and performance of the functions of the Joint Commissioners of Income-tax, who are subordinate to them, in respect of such cases or classes of cases specified in the corresponding entries in column (6) of the Schedule-I and Schedule-II of such persons or classes of persons specified in the corresponding entries in column (5) of the said Schedules, in such territorial areas specified in the corresponding entries in column (4) of the said Schedules, and in respect all of incomes or classes of income; (d) authorises the Joint Commissioners of Income-tax referred to in clause (c) of this notification, to issue orders in writing for the 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 income or cases or classes of cases, in respect of which such Joint Commissioners of Income-tax are authorised by the Commissioner of Income-tax under clause (c) of this notification. Explanation .- For the purposes of this notification,- 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 then companies, the place where the head office is located. 2. This notification shall come into force with effect from 1-8-2001. Sl.No. Designation of Income-tax authorities Head-quarters Territorial Area Persons or Classes of Persons Cases or classes of cases 1 2 3 4 5 6 1 Commissioner of Income-tax, Hyderabad-I Hyderabad, Andhra Pradesh In the State of Andhra Pradesh, - Districts of Hyderabad and Ranga Reddy. (a) Persons referred to in item (a) of column(6);being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4); (b) persons, being ind ividual referred to in item (b) of column (6); (c) persons being individual or Hindu Undivided Family, referred to in item (c) of column (6), and residing within theterritorialareamentionedin column (4): (a) In the case of companies registered un der the Companies Act,1956 with t he name beginning with any of the alphabet 'A' or 'B' or 'C' or 'D' or 'E' or 'F' or 'G' or 'H'; (b) inthecaseofan individual,who isa director or a managing director or a manager or asecretary inthe companies mentioned at item (a) above (c) persons having principal source of incomefrom Salary : (d) persons referred to in item (d) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (e) persons referred to in item (d) of column(6),beingotherthan companiesderiving income from business or professionand whose principal place of business is within theterritorialareamentionedin column (4); (f) persons referred to in item (d) of column(6),beingcompanies registered under the CompaniesAct, 1956, and having registered office in the area mentioned in column (4). (d) persons whose principal source of income is from anyactivityassociated withmovies, films, television, music,art, photographyandsuch otherentertainment industry of similar nature, including audio or video production distruction, display, software support, infrastructural support, technicalsupport, financing,stageshows and also including cases of artists, video and disc jockeys, cable and radio operators 2 Commissioner of Income-tax, Hyderabad-II Hyderabad, Andhra Pradesh In the State of Andhra Pradesh,- (a) Districts of Hyderabad and Ranga Reddy. (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (b) persons being individual referred to in item (b) of column (6); (a) In the case of companies registeredunderthe Companies Act,1956 withthename beginning with any of the alphabet 'I' or 'J' or 'K' or 'L' or 'M' or 'N' or 'O' or 'P' or 'Q' or 'R'; (b) inthecaseofan individual,who isa director or a managing director or a manager or asecretary inthe companies mentioned at item (a) above (b) (i) Municipal Wards 19 and 21 of Hyderabad, and (ii) Mandals of Ranga Reddy District: (A) Rajendranagar, (B) Shamshabad, (C) Maheswaram, (D) Moinabad (E) Sherilingampally [(iii) Areas by the names of : (A) Vikarabad, (B) Shabad, (C) Chevella, (D) Nawabpet, (E) Mominpet, (F) Basheerabad, (G) Yalal. (H) Tandur, (1) Darur, (J) Pargee, (K) Dona, (L) Gardad, (M) Marpally, (N) Kulkicherla, (0) Pudur, (P)Paddawal, (Q) Mantavara (c) persons referred to in item (c) of column (6) being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (d) persons referred to in item (c) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4). (c) persons whose principal source of income is other than from Salary ; (c) Districts of Medak and District of Karimnagar (e) persons referred to in item (d) of column (6), being other than companies, deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (c) of column (4); (f) persons referred to in item (d) of column (6), being other than companies, deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (c) of column (4); and (g) persons referred to in item (d) of column (6) being companies registered under the Companies Act, 1956, and persons having registered office in the area mentioned in item (c) of column (4). (d) all cases of persons referred to in corresponding entries in items (e), (f) and (g) of column (5) 3 Commissioner of Income-tax, Hyderabad-III Hyderabad, Andhra Pradesh In the State of Andhra Pradesh,- (a) area falling within the Hyderabad and Ranga Reddy. (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (b) persons, being individual referred to in item (b) of column (6); (a) In case of companies registeredunderthe Companies Act,1956 withthename beginning with any of the alphabet 'S' or 'T' or 'U' or 'V' or 'W' or 'X' or 'Y' or 'Z'; (b) inthecaseofan individual,who isa director or a managing director or a manager or asecretary inthe companies mentioned at item (a) above; (b) Hyderabad Municipal Wards 6, 7, 8 and 9; (c) persons referred to in item (c) of column (6), 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 referred to in item (c) of column (6), 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); (c) cases other than those whose principal source of income is from Salary ; (c) District of Karnool. (e) all cases referred to in item (d) of column (6), 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 referred to in item (d) of column (6), other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (c) of column (4); (g) persons referred to in item (d) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (c) of column (4). (d) all cases of persons referred to in corresponding entries in items, (e), (f) and (g) of column (5). 4 Commissioner of Income-tax, Hyderabad-IV Hyderabad, Andhra Pradesh In the State of Andhra Pradesh,- (a) Municipal Wards 1 to 5 of Hyderabad (a) Persons referred to in item (a) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (a) persons whose principal source of income is other than from Salary . (b) District of Mehboob Nager (c) persons referred to in item (b) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (d) persons, referred to in item (b) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4); (e) persons, referred to in item (b) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4). (b) all cases of persons referred to in corresponding entries in items (c), (d) and (e) of column (5). 5 Commissioner of Income-tax, Hyderabad-V Hyderabad, Andhra Pradesh In the State of Andhra Pradesh,- (a) (i) Secunderabad Municipal Wards 1 to 12 and Secunderabad Cantonment. (ii) Mandals of Ranga Reddy District: (A) Uppal, (B) Ghatkesar, (C) Malkajgiri, (D) Keesara, (F) Shamirpet, (G) Medchal, (H) Qutballapur, (I) Balanagar; (a) Persons referred to in item (a) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons, referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (a) Persons whose principal source of income is other than from Salary ; (b)District of Nizamabad and District of Adilabad. (c) persons referred to in item (b) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (d) persons referred to in item (b) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4); (e) persons referred to in item (b) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4). (b) all cases of persons referred to in corresponding entries in items (c), (d) and (e) of column (5). 6 Commissioner of Income-tax. Hyderabad-VI Hyderabad, Andhra Pradesh In the State of Andhra Pradesh, - (a) (i) Hyderabad Municipal Corporation Wards 10, 11, 12, 13, 14, 15, 16, 17, 18, 20, 22, 23; (ii) Mandals of Ranga Reddy District: (A) Saroornagar, (B) Hayatnagar, (C)Ibrahimpatnam, (D) Yacharam, (E)Kandukur, and (F) Manchal; (a) Persons referred to in item (a) of column (6), 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 referred to in item (a) of column (6), other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (a) persons whose principal source of income is other than from Salary . (b) Districts of Nalgonda and Warangal (c) persons referred to in item (b) of column (6), 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 referred to in item (b) of column (6), 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); (e) persons referred to in item (b) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4); (b) all cases of persons referred to in corresponding entries in items (c), (d) and (e) of column (5). 7 Commissioner of Income-tax. Vijaywada Vijaywada, Andhra Pradesh In the State of Andhra Pradesh,- Districts of Krishna and Khamam (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 persons referred to in corresponding entries in items (a), (b) and (c) of column (5). 8 Commissioner of Income-tax. Guntur Guntur, Andhra Pradesh In the State of Andhra Pradesh, - Districts of Guntur, Nellore and Prakasam (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 persons referred to in corresponding entries in items (a), (b) and (c) of column (5). 9 Commissioner of Income-tax. Tirupati Tirupati, Andhra Pradesh In the State of Andhra Pradesh,-Districts of Chittoor, Anantpur, and Cuddapah (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 persons referred to in corresponding entries in items (a), (b) and (c) of column (5) 10 Commissioner of Income-tax-Rajamundry Rajamundry, Andhra Pradesh In the State of Andhra Pradesh,-Districts of East Godavari and West Godavari (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 persons referred to in corresponding entries in items (a), (b) and (c) of column (5). 11 Commissioner of Income-tax. Vishakhapa-tnam -I Vishsakhapatnam, Andhra Pradesh In the State of Andhra Pradesh,- (a) (i) Municipal Wards of Vishakhapatnam 1,2,3,4,5,6,7,8,9, 10, 11, 12, 13, 14, 15,20,22,23,24, 25, 26, and 45 to 49; (ii) Gajuwaka Municipality; (iii) Mandals of Vishakhapatnam District: (A) Pedagantayada (B)Autonagar (C) Sheelanagar (D) Ukkunagaram (E) Scindia (F) Anakapalle (G) Sabbavaram, (H) Munagapaka, (I) Kasimkota, (J) Paravada, (K) Achutapuram (L) Elamanchili (M) Rambilli (N) S. Rayavaram (O) Nakkapalli (P) Payakaraopet (Q) Narsipatnam (R) Makavarapale (S) Kotavaratla (T) Butchipeta (U) Chodavaram (V) Kotapadu (W) Chirikada (X) Devarapalli (Y) Ananthagiri (Z) Araku (ZA) Dumbiguda (ZB) Munchingpot (ZC) Peddabayalu (ZD) Hukumpet (ZE) Paderu (ZF) Madugula (ZG) Madula (ZH) Ravikamatam (ZI) Rolugunta (ZJ) Golukonda (ZK) Natavaram (ZL) Koyyuru (ZM)Gudem (ZN) Kothaveedhi (ZO) Chintapalli; (b) Vizianagaram District; (a) Persons referred to in item (a) of column (6), 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 referred to in item (a) of column (6), other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in items (a) and (b) of column (4); (c) persons referred to in item (a) of column (6). being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in items (a)) and (b) of column (4). (a) Persons, whose principal source of income is other than from Salary . (c) Vizianagaram and Vishakhapatnam Districts. (d) persons referred to in item (b) of column (6), being individual or Hindu Undivided Family, 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). (b) persons, whose principal source of income is from Salary , other than those under the jurisdiction of Commissioner of Income-tax, Vishakhapa-tnam-II. 12 Commissioner of Income-tax, Vishakha-patnam II Vishsakha-Patnam, Andhra Pradesh In the State of Andhra Pradesh,- (a) District of Vishsaknapatnam other than areas under the jurisdiction of Commissioner of Income-tax, Vishakhapatnam-I; (a) Persons referred to in item (a) of column (6), 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 referred to in item (a) of column (6), other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (c) persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4). (a) Persons whose principal source of income is other than from Salary ; (b) District of Vishsakhapatnam; (d) persons referred to in item (b) of column (6), 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 whose principal source of income is from Salary or Pension from the employment in public sector companies, educational institutions and banks; (c) District of Srikakulam. (e) persons referred to in item (c) of column (6), 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 referred to in item (c) of column (6), other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (c) of column (4); (g) persons referred to in item (c) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (c) of column (4). (c) All cases of persons referred to in corresponding entries in items (e), (f) and (g) of column (5); 13 Commissioner of Income-tax, Patna-I Patna, Bihar In the State of Bihar,- (a) District of Patna; (a) Persons referred to in item (a) of column (6), being association of persons (including trusts) 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 referred to in item (a) of column (6), being association of persons (including trusts) deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (c) persons referred to in item (b) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (d) persons, being individual referred to in item (c) of column (6); (e) persons referred to in item (d) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (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 entries in item (c) of column 5; (c) in the case of an individual who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (b) above; (d) persons, referred to in items (e) and (f) 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; (f) persons referred to in item (d) of column (6), being companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (b) Districts of Gaya, Jahanabad, Aurangabad, Rohtas and Bhabhua (g) persons referred to in item (e) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (h) persons-, referred to in item (e) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4); (i) persons referred to in item (e) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4). (e) all cases of persons referred to in corresponding entries in items (g), (h) and (i) of column 5. 14 Commissioner of Income-tax, Patna-II Patna, Bihar In the State of Bihar,- (a) District of Patna; (a) Persons referred to in item (a) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (a) All cases of persons referred to in corresponding entries in items (a) and (b) of column (5), and other than those under the jurisdiction of Commissioner of Income-tax, Patna-I; (b) Districts of Vaishali Nawada, Nalanda, Bhojpur, Buxar. (c) Persons referred to in item (b) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (d) persons referred to in item (b) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4); (e) persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4). (b) all cases of persons referred to in corresponding entries in items (c ), (d) and (e) of column (5). 15 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, Begusarai and Samastipur. (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5). 16 Commissioner of Income-tax, Bhagalpur Bhagalpur, Bihar In the State of Bihar, - Districts of Bhagalpur, Munger, Lakhisarai, Shekpura, Jamui, Banka, Kathihar, Purnea, Kishanganj, Araria, Supaul, Madhepura, Saharsa and Khagaria. (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5). 17 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 referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5). 18 Commissioner of Income-tax, Ranchi Ranchi, Jharkhand In the State of Jharkhand.- Districts of Ranchi, Garhwa, Palamu, Latehar, Lohardagga, Gumla and Simdega (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) 19 Commissioner of Income-tax Jamshedpur Jamshedpur, Jharkand In the State of Jharkhand:- Districts of Jamshedpur (East Singhbhum), Chaibasa (West Singhbhum) and Saraikela (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5). 20 Commissioner of Income-tax. Hazaribagh Hazaribagh, Jharkhand In the State of Jharkhand.- Districts of Hazaribagh Koderrma Chatra and Bokaro. (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5). 21 Commissioner of Income-tax. Delhi-I Delhi National Capital Territory of Delhi (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having its registered office in the area mentioned in column (4); (b) persons being individual referred to in item (b) of column (6). (a) In the case of companies Registered under the Companies Act, 1956 with the name beginning with any of the alphabet; A or B 'or C ; (b) in the case of an individual who is a managing director or a director or a manager or a secretary in the companies mentioned in item (a) above. 22 Commissioner of Income-tax Delhi-II Delhi National Capital Territory of Delhi (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having its registered office in the area mentioned in column (4); (b) persons being individual referred to in item (b) of column (6). (a) In the case of companies registered under the Companies Act, 1956 with the name beginning with any of the alphabet 'J' or 'K'or L or 'M'; (b) in the case of an Individual, who is a managing director or a director or a manager or a secretary in the companies mentioned in item (a) above. 27 Commissioner of Income-tax, Delhi-VII Delhi National Capital Territory of Delhi,- Municipal Wards of Municipal Corporation of Delhi : (a) Bhalswa Jehangirpuri (No. 103); (b) Adarsh Nagar (No. 105); (c) Sarai Pipalthala (No. 106); (d) Timarpur (No. 115); (e) G.T.B. Nagar (No. 116); (f) Rana Pratap Bagh (No. 117); (g) Model Town (No. 118); (h) Kamala Nagar (No. 119); (i) Shashtri Nagar (No. 120); (j) Civil Lines (No. 114); (k) Ashok Vihar (No. 100); (l) Bharat Nagar (No. 99); (m) Shalimar Bagh (No.31); (n) Burari (No. l04); (o) Narela (No. l01); (p) Alipur (No. l02); (q) Bawana (No. 37); (r) Kanjhawala (No. 38); (s) Sultan Pur Majra (No. 40); (t) Mangol Puri (North) (No. 41) (u) Mangol Puri (South) (No. 42); (v) Rohini (No. 33); (w) Rithala (No. 35); (x) Badli (No. 34); (y) Pahladpur Bangar (No. 36); (z) Subzi Mandi (No. 121). (a) All cases of persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) all cases of 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). All cases of persons referred to in corresponding entries in items (a) and (b) of column (5). 28 Commissioner of Income-tax, Delhi- VIII Delhi In the National Capital Territory of Delhi,- Municipal Wards of Municipal Corporation of Delhi : (a) Okhla (No. 7); (b) Greater Kailash-II (No. 9); (c) Kalkaji (No. 10); (d) Tuglakabad (No. 63); (e) Sangam Vihar (No. 64); (f) Harkesh Nagar (No. 66); (g) Malviya Nagar (No. 11); (h) Greater Kailash-I (No. 12); (i) Hauz Khas (No .13); (j) Gulmohar Park(No. 14); (k) R.K. Puram (No. 15); (l) VasantVihar (No. 16); (m) Mehrauli (No. 57); (n) Chhatarpur (No. 58); (o) Saket (No. 59); (p) Deoli (No. 60); (q) Dr. Ambedkar Nagar (No. 61): (r) Madan Gir (No. 62); (s) Mahipalpur (No. 56); (t) Sriniwaspuri (No. 8); (u) Badarpur (No. 65); (a) All cases of persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned, in column (4); (b) all cases of 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). All cases of the persons referred to in the corresponding entries in items (a) and (b) of column (5) 29 Commissioner of Income-tax, Delhi-IX Delhi In the National Capital Territory of Delhi,- (a) Areas under the jurisdiction of the Delhi Cantonment Board; (b) Municipal Wards of Municipal Corporation of Delhi: (i) Janakpuri (No.17); (ii) Nangal Raya (No. 18); (iii) Pratap Nagar (No. 19); (iv) Subhash Nagar (No. 20); (v) Tagore Garden (No. 21); (vi) Tilak Nagar (No. 22); (vii) Rajouri Garden (No. 23); (viii) Raghubir Nagar (No. 24); (ix) Madi Pur(No. 25); (x) Paschim Vihar (No. 26); (xi) Khayala (No. 45); (xii) Guru Nanak Nagar (No. 46); (xiii) Hastsal (No. 47); (xiv) Uttam Nagar (No. 48); (xv) Karampura (No. 123); (xvi) Ramesh Nagar (No. 124); (xvii) Sagarpur (No. 52); (xviii) Shakur Pur (No. 29); (xix) Saraswati Vihar (No. 30); (xx) Piragarhi (No. 39); (xxi) Nangloi (No. 43); (xxii) Mundaka (No. 44); (xxiii) Roshan Pura (No. 49); (xxiv) Isa Pur (No. 50); (xxv) Dabri (No. 51); (xxvi) Matiala (No. 53); (xxvii) Madhu Vihar (No. 54): (xxviii) Bijwasan (No. 55); (xxix) Keshav Puram (No. 28); (xxx) Pitam Pura (No. 32); (xxxi) Naraina (No. 128); (xxxiii) Tri Nagar (No. 27). (a) All cases of persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) all cases of 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). All cases of persons referred to in corresponding entries in items (a) and (b) of column (5). 30 Commissioner of Income-tax, Delhi-X Delhi In the National Capital Territory of Delhi,- Municipal Wards under the Municipal Corporation of Delhi:- (a) Ballimaran (No. 111); (b) Chandni Chowk (No. 112); (c) Jama Masjid (No. 110); (d) Daryaganj (No. 109): (e) Bazar Sita Ram (No. 107); (f) Nizamuddin (No. 2), (only areas north of Jawaharlal Nehru Marg and west of Mahatma Gandhi Marg). (a) All cases of persons referred to in column (6) being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) all cases of persons referred to in column (6) being other than companies driving income from business or profession and whose principal place of business is within the territorial area mentioned column (4). All case of persons referred to in corresponding entries in items (a) and (b) of column (5). 31 Commissioner of Income-tax, Delhi-XI Delhi In the National Capital Territory of Delhi,- (a) Areas under the jurisdiction of the New Delhi Municipal Corporation; (b) Municipal Wards under the Municipal Corporation of Delhi :- (i) East Patel Nagar (No. 125); (ii) South Patel Nagar (No. 126); (iii) Rajinder Nagar (No. 127); (iv) Beadan Puri (No. 129): (v) Dev Nagar (No. 130); (vi) Kishan Ganj (No. 133); (vii) Anand Parbat (No. 134); (viii) Minto Road (No. 1); (ix) Nizamuddin (No. 2), (except areas north of Jawaharal Nehru Marg and West of Mahatma Gandhi Marg); (x) Sewa Nagar (No. 3): (xi) Defence Colony (No. 4); (xii) Jungpura (No. 5); (xiii)Bhogal (No. 6). (a) All cases of persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (a) and (b) of column (4); (b) all cases of 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 items (a) and (b) of column (4). All cases of persons referred to in corresponding entries in items (a) and (b) of column (5). 32 Commissioner of Income-tax. Delhi-XII Delhi In the National Capital Territory of Delhi, - Municipal Wards under the Municipal Corporation of Delhi :- (a) Trilokpuri (No. 67); (b) Dallupura (No. 68): (c) Mayur Vihar (No. 69): (d) Kondli (No. 70); (e) Shakarpur (No. 71); (f) Mandawali (No. 72); (g) Geeta Colony (No. 73) (h) Laxmi Nagar (No. 74) (i) Gandhi Nagar (No. 75) (j) Raghubarpura (No. 76) (k) Krishna Nagar (No. 77) (l) Jagat Puri (No. 78) (m) Preet Vihar (No. 79) (n) Vishwas Nagar (No. 80) (o) Shahdara(No. 81) (p) Vivek Vihar (No. 82) (q) Dilshad Garden (No. 83) (r) Seema Puri (No. 84) (s) Nand Nagri (No. 85) (t) Gokal Puri (No. 86) (u) Rohtas Nagar (No. 87) (v) Bhagwanpur Khera (No.88) (w) West Gorakh Park (No. 89) (x) Baba Pur (No. 90) (y) Seelampur (No. 91) (z) Jaffrabad (No. 92) (za) Ambedkar Basti (No. 93) (zb) Usmanpur (No. 94) (zc) Yamuna Vihar (No. 95) (zd) Maujpur (No. 96) (ze) Karawal Nagar (No. 97) (zf) Mustafabad (No. 98). a) All cases of persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) all cases of persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is wthin the territorial area mentioned in column (4). All cases of persons referred to in corresponding entries in items (a) and (b) of column (5). 33 Commissioner of Income-tax, Delhi-XIII Delhi (a) National Capital Territory of Delhi; (a) Persons referred to in item (a) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose, principal place of business is within the territorial area mentioned in item (a) of column (4); (c) persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (a) 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 Official Gazette under sub-section (1) of section 44AA of the Income-tax Act, 1961; (b) persons having income from business of contractor-ship including supply of labour for carrying out any work; (b) Municipal Wards of Municipal Corporation of Delhi : (i) Qusab Pura (No. 113); (ii) Paharganj (No. 108); (iii) Sadar Bazar (No. 122); (iv) Qadam Shariff (No. 131); (v) Manakpura (No. 132); (d) all cases of persons referred to in item (c) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (e) all cases of persons referred to in item (c) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4). (c) All cases of persons referred to in corresponding entries in items (d) and (e) of column (5). 34 Commissioner of Income-tax, Delhi-XIV Delhi National Capital Territory of Delhi; Persons referred to in column (6), being other than companies deriving income from soures other than income from business or profession and residing within the territorial area mentioned in column (4); Persons being employees of: (a) Central Government (b) Government or National Capital Territory (c) Hospitals situated within the area mentioned in column (4) (d) University Grants Commission (e) Airlines (except those airlines which are registered in the territory of India); 35 Commissioner of Income-tax, Delhi-XV Delhi National Capital Territory of Delhi; Persons referred to in column (6), being individual or Hindu Undivided Family, deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); Persons, being employees of: (a) Banks (b) Public Sector Units (c) Schools and Colleges. 36 Commissioner of Income-tax, Delhi-XVI Delhi National Capital Territory of Delhi; Persons referred to in column (6), being individual or Hindu Undivided Family, deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); Persons, not under the jurisdiction of Commissioner of Income-tax, Delhi-XIV and the Commissioner of Income-tax, Delhi-XV and having principal source of income from Salary . 37 Commissioner of Income-tax, Ahmedabad-I Ahmedabad, Gujarat In the State of Gujarat,- (a) District of Ahmedabad; (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (b) persons, being individual referred to in item (b) of column (6); (a) In the case of companies registered under the Companies Act, 1956, with the name beginning with any of the alphabet 'A' or 'B' or 'C' or 'D'; (b) in the case of an individual, who is a managing director or a director or a manager or a secretary in the companies mentioned at item (a) above; (c) persons referred to in items (c) and (d) of column (6), other than companies deriving income from sources other than income from business or profession and residing within the area mentioned in item (a) of column (4); (d) persons referred to in items (c) and (d) of column (6), other than companies deriving income from business or profession and whose principal place of business is within the area mentioned in item (a) of column (4); (e) persons referred to in items (c) and (d) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (c) persons registered as member with National Stock Exchange and/or Ahmedabad Stock Exchange and/or Over The Counter Exchange of India; (d) persons, being sub-brokers associated with persons mentioned at (c) above; (b) Election Wards of the District of Ahmedabad: (i) Kalupur (ii) Dariapur (iii) Madhupura (iv) Odhav (v) Sabarmati (vi) Raikhad (vii) Jamalpur (viii)Naroda Muthia (ix) Shahpur (x) Khadia. (f) persons referred to in item (e) of column (6), other than companies deriving income from sources other than income from business or profession and residing within the area mentioned in item (b) of column (4); (g) persons referred to in item (e) of column (6), other than companies deriving income from business or profession and whose principal place of business is within the area mentioned in item (b) of column (4). (e) all cases of the persons referred to in corresponding entries in (f) and (g) of column (5). 38 Commissioner of Income-tax, Ahmedabad-II Ahmedabad, Gujarat In the State of Gujarat,- (a) District of Ahmedabad; (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (b) persons, being individual referred to in item (b) of column (6); (a) In the case of companies registered under the Companies Act, 1956, with the name beginning with any of the alphabet 'E' or 'F' or 'G' or 'H' or 'I' or 'J' or 'K' or 'L' or 'M'; (b) in the case of an individual, who is a managing director or a director or a manager or a secretary in the companies mentioned at item (a) above; (b) District of Sabarkanta (c) persons referred to in item (c) of column (6), other than companies deriving income from sources other than income from business or profession and residing within the area mentioned in item (b) of column (4); (d) persons referred to in item (c) of column (6), other than companies deriving income from business or profession and whose principal place of business is within the area mentioned in item (b) of column (4); (e) persons referred to in item (c) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4). (c) all cases of the persons referred to in corresponding entries in (c), (d) and (e) of column (5). 39 Commissioner of Income-tax, Ahmedabad-III Ahmedabad, Gujarat In the State of Gujarat - (a) District of Ahmedabad: (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (b) Persons, being individual referred to in item (b) of column (6): (a) In the case of companies registered under the Companies Act, 1956 with the name beginning with any of 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'; (b) in the case of an individual, who is a managing director or a director or a manager or a secretary in the companies mentioned at item (a) above; (c) Election Wards of the District of Ahmedabad: (i) Girdharnagar (ii) Dudheshwar (iii) Vatva (iv) Isanpur (v) Sardarnagar (vi) Kubernagar (vii) Thakkar Bapanagar (viii) Saijpur Bogha; (c) Talukas of Ahmedabad District and Villages/ Townships of Ahmedabad City/ Taluka i) Viramgam ii) Sanand iii) Dhandhuka iv) Bavla v) Dholka vi) Mandal vii) Ranpura (Bhankoda Rampur Detroj Barwala (viii) Chandlodia ix) Ghatlodia x) Hansol (xi) Bagtamdo (xii) Shahipur (xiii)Gopalpur (xiv)Gyaspur (xv) Pipalaj (xvi) Isanpura (xvii) Mota (xviii) Thaltej (xix) Sola (xx) Bhuyangdev (xxi) Ranip (xxii) Madhalpur (c) persons referred to in items (b) and (c) of column (6). other than companies deriving income from sources other than income from business or profession and residing within the area mentioned in item (a) of column (4); (d) persons referred to in items (b) and (c)of column (6), other than companies deriving income from business or profession and whose principal place of business is within the area mentioned in item (a) of column (4). (c) all cases of the persons referred to in corresponding entries in (c) and (d) of column (5). 40 Commissioner of Income-tax, Ahmedabad-IV Ahmedabad, Gujarat In the State of Gujarat,- (a) District of Ahmedabad; (a) Persons referred to in item (a) of column (6), other than companies deriving income from business or profession and whose principal place of business is within the area mentioned in item (a) of column (4); (a) Persons referred to in item (a) of column (5) and 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(1) of the Income- tax Act, 1961, (ii) business of, - (A) Construction or Development of Immovable Properties, (including cases of Builders, Contactors, Developers) and other business of similar nature, (B) Transportation; (b) persons referred to in item (b) of column (6), other than companies deriving income from sources other than income from business or profession and residing within the area mentioned in item (a) of column (4); (c) persons referred to in item (b) of column (6), other than companies deriving income from business or profession and whose principal place of business is within the area mentioned in item (a) of column (4); (d) persons referred to in item (b) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (b) all cases of persons referred to in corresponding entries in items (b), (c) and (d) of column (5) not under the jurisdiction of any other Commissioners of Income-tax mentioned in column (2). (c) District of Banaskantha (e) persons referred to in item (c) of column (6), other than companies deriving income from sources other than income from business or profession and residing within the area mentioned in item (c) of column (4); (f) persons referred to in item (c) of column (6), other than companies deriving income from business or profession and whose principal place of business is within the area mentioned in item (c) of column (4); (g) persons referred to in item (c) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (c) of column (4). (c) all cases of persons referred to in correspon-ding entries in items (e), (f) and (g) of column (5). 41 Commissioner of Income-tax. Ahmedabad-V Ahmedabad, Gujarat In the State of Gujarat,- (a) Election wards of the District of Ahmedabad : (i) Vasna (ii) Navrangpura (iii) Gandhigram (iv) Paldi (v) Kankaria (vi) Bapunagar (vii) Gomtipur Potaliya (b) District of Surendranagar (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 area mentioned in item (a) of 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 area mentioned in item (a) of column (4); (c) persons referred to in column (6), other than companies deriving income from sources other than income from business or profession and residing within the area mentioned in item (b) of column (4); (d) persons referred to in column (6), other than companies deriving income from business or profession and whose principal place of business is within the area mentioned in item (b) of column (4) (e) persons referred to in column (6), being companies registered under Companies Act, 1956. and having registered office in the area mentioned in item (a) of column (4). all cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5). 42 Commissioner of Income-tax, Ahmedabad-VI Ahmedabad, Gujarat In the State of Gujarat, - (a) Election Wards of the District of Ahmedabad: - (i) Rakhial (ii) Behrampura (iii) Danilimda (iv) Saraspur (v) Naroda Road (vi) Maninagar (ix) Amraiwadi (x) Khokhara (xi) Mahemdabad (xii)Bage-E-Firdosh (xiii)Rajpur (xiv)Bhaipura (xv)Hatkeshwar (xvi)Nikol Road (xvii) Asarwa; (a) Persons referred to in item (a) of column (6), other than companies deriving income from sources other than income from business or profession and residing within the area mentioned in item (a) of column (4); (b) persons referred to in item (a) of column (6), other than companies deriving income from business or profession and whose principal place of business is within the area mentioned in item (a) of column (4); (a) Persons referred to in items (a) and (b) or column (5), other them those whose principal source of income is from Salary (b) District of Bhavnagar (c) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the area mentioned in column (4); (d) 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 area mentioned in column (4); (e) 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). (b) all cases of persons referred to in corresponding entries in items (c), (d) and (e) of column (5) 43 Commissioner of Income-tax, Ahmedabad-VII Ahmedabad, Gujarat In the State of Gujarat,- District of Ahmedabad Persons, referred to in column (6), Being individual and Hindu Undivided Family, deriving income from sources other than income from business or profession, and residing within the area mentioned in column (4). Persons, whose principal source of income is from Salary 44 Commissioner of Income-tax Gandhinagar Gandhinagar, Gujarat In the State of Gujarat, Revenue Districts of Gandhmagar, Mehsana and Patan (a) Persons referred to m column (6), being other than companies deriving income from sources other than income from business or profession and residing within the 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 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 persons referred to in corresponding entries in items (a) (b) and (c) of column (5). 45 Commissioner of Income-tax, Baroda-I Baroda, Gujarat In the State of Gujarat.- (a) District of Baroda (a) Persons referred to in item (a) of column (6). being companies registered under the Companies Act, 1956 and having registered office in the area mentioned in item (a) of column (4); (b) Persons being individual referred to in item (b) of column (6); (a) In the case of companies registered under the Companies Act, 1956, with the name beginning with any of the alphabet 'A' or 'B' or 'C' or 'D' 'E' or 'F' or 'G' or 'H' or 'I' or 'J' or 'K' or 'L' ; (b) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (a) above; (b) In the city of Baroda localities with the names of: (i) Corwa Industrial Estate (ii) Ellora Park (iii) Subhanpura (iv) Nizampura (v) Fatehgunj (vi) University area ( vii) Pratapgunj ( viii) Chhani Road (ix) Sama (x) Manjalpur (xi) Makarpura (xii) Maneja (xiii) Tarsali (xiv)Sindhwai Mala Road; (a) Persons referred to in item (c) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the area mentioned in items (b), (c ), (d) and (e) of column (4), (b) persons referred to in item (c) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the area mentioned in items (b), (c), (d) and (e) of column (4); (c) all cases other than those whose principal source of income is from Salary . (c ) Talukas of the Revenue District of Baroda: (i) Padra (ii) Nandeswari (iii) Sinor (iv) Dabhoi (v) Savli (vi) Baroda; (d) areas falling in the municipal limits of Baroda city, on the western side of the Baroda - Mumbai Main Railway line including the areas with the names of: (i) Baroda railway station (ii) Alkapuri (iii) Arunodaya Society (iv) Kunj Society (v) Old Padra Road (vi) Gotri Road (vii) TB Hospital (viii) Jetalpur Road (ix) Atladra (x) Race Course Circle (xi) Akota (xii) Vasna; (e) Talukas of the Revenue District of Anand: (i) Petlad (ii) Khambhat (iii) Borsad 46 Commissioner of Income-tax, Baroda-II Baroda, Gujarat In the State of Gujarat,- (a) District of Baroda; (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (b) persons, being individual referred to in item (b) of column (6); (a) In the case of companies registered under the Companies Act, 1956, with the name beginning with any of 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) in the case of an individual who is a managing director or a director or a manager or a secretary in the companies mentioned at item (a) above; (b) Talukas of the Revenue District of Kheda: (i) Nadiad (ii) Mahemdavad (iii) Kapadvanj (iv) Vadasinor (v) Vaso (vi) Matar (vii) Kheda; (c ) District of Anand except the Talukas of Petlad, Borsad and Khambhat (c) persons referred to in item (c) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the area mentioned in items (b) and (c) of column (4): (d) persons referred to in item (c) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the area mentioned in items (b) and (c) of column (4): (e) persons referred to in item (c) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in items (b) and (c) of column (4). (c) All cases of persons referred to in corresponding entries in items (c), (d) and (e) of column (5). 47 Commissioner of Income-tax, Baroda-III Baroda, Gujarat In the State of Gujarat, - (a) Wards of Baroda Municipal corporation: (i) Wadi (ii) Raopura City (iii) Babajipura (only northern side of the Jambusar-Dabhoi Narrow guage Railway line) (b) Talukas of Baroda District: (i) Chhotaudepur (ii) Pavi Jetpur (iii) Bodeli (iv) Sankheda (v) Badalpur (vi) Kanwat (vii) Jarod (viii) Waghodia (ix) Karjan (a) Persons referred to in item (a) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the area mentioned in items (a) and (b) of column (4); (b) persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal plate of business is within the area mentioned in items (a) and (b) of column (4); (a) All cases other than the whose principal source income is from Salary . (c) Revenue Districts of Panchmahal, Dahod, Bharuch and Narmada (c) persons referred to in item (b) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the area mentioned in item (c) of column (4); (d) persons referred to in item (b) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the area mentioned in item (c) of column (4); (e) persons referred to in item (b) of column (6), being companies registered under the Companies Act. 1956, and having registered office in the area mentioned in item (e) of column (14). (b) all cases of person referred to in corresponds entries in items (c). (d) and (e) of column (5). 48 Commissioner of Income-tax, Baroda-IV Baroda, Gujarat In the State of Gujarat,- District, of Baroda Persons, referred to in column (6), being individual or Hindu Undivided Family, deriving income from sources other than income from business or profession and residing within the area mentioned in item (a) of column (4). Persons, whose principal source of income is from Salary 49 Commissioner of Income-tax, Surat-I Surat, Gujarat In the State of Gujarat, - (a) District of Surat; (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (b) persons, being individual referred to in item (b) of column (6); (a) In the case of companies registered under the Companies Act, 1956 with the name beginning with any of the alphabet 'A' or 'B' or 'C' or 'D' 'E' or 'F' or 'G' or 'H' or 'I' or 'J' or 'K' or 'L' or 'M' or 'N' or 'O' or 'P'; (b) in the case of an individual, who is a managing director or a director or a manager or a secretary in the companies mentioned at item (a) above; (b) Municipal Wards of Surat: 2A, 2B, 2C, 2D, 3A, 3B, 3C, 3D, 13A, 13B, 13C, 14A, 14B, 14C, 16A, 16B, 16C, 16D, 17A, 17B and 27; (c) The area of Sachin including industrial area falling in Old Choriasi Taluka, and Mahavir Market of Surat City. (c) persons referred to in item (b) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (b) and (c ) of column (4). (c) cases of persons whose principal source of income is from Salary . 50 Commissioner of Income-tax, Surat-II Surat, Gujarat In the state of Gujarat,- (a) District of Surat (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (b) persons, being individual referred to in item (b) of column (6); (a) In the case of companies registered under the Companies Act, 1956 with the name beginning with any of the alphabet 'Q' or 'R' or 'S' or 'T' or 'U' or 'V' or 'W' or 'X' or 'Y' or 'Z'; (b) in the case of an individual who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (a) above: (b) Municipal Wards of Surat: 1A, 1B, 1C, 4A, 4B, 4C, 4D, 5A, 5B, 6A, 6B, 8A, 8B, 9A, 9B, 10A, 10B, 12A, 12B, 20 to 26, 28 to 39; (c) Talukas of Revenue District of Surat (i) Olpad (ii) Kamrej (iii) Umarpada (iv) Mangrol (v) Mandvi (vi) Mahuva (vii) Sonagadh (vii) Vyara (ix) Uchhal (x) Nizar (xi) Choryasi (old), excluding Sachin (xii) Bardcli (xiii) Palsana (xiv) Valod (c) Persons referred to in item (c) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (b) and (c) of column (4); (d) persons referred to in item (c) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in items (b) and (c) of column (4). (c) all cases of persons referred to in items (c ) and (d) of column (5),who do not have pricipal source of income from Salary . 51 Commissioner of Income-tax, Surat-III Surat, Gujarat In the State of Gujarat, - (a) District of Surat; (a) Persons, referred to in item (a) of column (6), being other than companies deriving income from sources other than income from business or profession, and residing within the area mentioned in item (a) of column (4); (a) Persons referred to in item (a) of column (5), whose principal source of income is from Salary ; (b) Municipal Wards within the District of Surat: 11A., 11B, 15A, 15B, 15C, 15D, 15E, 15F (b) Persons referred to in item (b) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (c) persons referred to in item (b) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4). (b) persons whose principal source of income is other than from Salary . 52 Commissioner of Income-tax Valsad Yalsad, Gujarat (a) In the State of Gujarat,- Districts of Valsad Navsari and Dangs: (b) Union territory of Dadra and Nagar Haveli [Silvassa]; (c) Union Territory of Daman. (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (a), (b) and (c) of 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 items (a), (b) and (c) of 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 items (a), (b) and (c) of column (4). All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5). 53 Commissioner of Income-tax, Rajkot-I Rajkot, Gujarat (a) Municipal wards of Rajkot (as per Rajkot Municipal Corporation notification dated 16-5-1988): 6,10,13,14,15,17, and 18; (b) Talukas of the Revenue District of Rajkot: (i) Wankaner (ii) Kotada Sangani (iii) Lodhika (iv) Rajkot Gondal (v) Jetpur (vi) Upleta (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (a) and (b) of 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 items (a) and (b) of column (4); (b) persons referred to in column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in items (a) and (b) of column (4). persons whose principal source of income is other than from Salary . 54 Commissioner of Income-tax, Rajkot-II Rajkot, Gujarat In the State of Gujarat, - (a) Municipal wards of Rajkot (as per Rajkot Municipal Corporation notification dated 16-5-1988): 1,2,4,5,9,12 and 16: (b) Talukas of the District of Rajkot (i) Jasdan (ii) Dhoraji (iii) Jamkandorna (iv) Padadhari: (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (a) and (b) of 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 items (a) and (b) of 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 items (a) and (b) of column (4): (a) Persons, whose principal source of income is other than from Salary ; (c) District of Rajkot other than Talukas of Morvi, Tankara and Malia. (d) persons referred to in item (b) of column (6), being individual or Hindu Undivided Family, deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (c) of column (4). (b) persons having principal source of income from Salary . 55 Commissioner of Income-tax, Rajkot-III Rajkot, Gujarat In the State of Gujarat, (a) Municipal wards of Rajkot (as per Rajkot Municipal Corporation notification dated 16-5-1988): 3,7,8 and 11; (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of 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 item (a) of 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 item (a) of column (4); (a) Persons other than those having principal source of income from Salary ; (b)(i) Talukas of Morvi, Tankara and Malia in Rajkot District, (ii) Municipality of Morvi; (c) Districts of Junagadh, Amreli; (d) Union Territory of Diu. (a) Persons referred to in item (b) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (b), (c) and (d) of column (4): (b) persons referred to in item (b) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in (b), (c) and (d). of column (4); (c) persons referred to in item (b) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in (b), (c) and (d) of column (4). (b) all cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5). (b) District of Kanpur Nagar and Kanpur Dehat (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 in the area mentioned in item (b) of column (4); (e) persons referred to in item (b) of' column (6), being other than companies deriving income from business or profession and whose principal place of business is located in the 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 in the area mentioned in item (b) of column (4). (b) persons, other than those which are not covered under the jurisdiction of Commissioner of Income-tax, Kanpur-I. 59 Commissioner of Income-tax, Ghaziabad Ghaziabad, Uttar Pradesh In the State of Uttar Pradesh, - District of Ghaziabad (other than Hapur Tehsil) and Gautam Budh Nagar (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5). 60 Commissioner of Income-tax, Meerut Meerut, Uttar Pradesh In the state of Uttar Pradesh, Districts of Meerut, Bulandshahr, Hapur Tehsi, of District of Ghaziabad and Baghpat. (a) persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons referred to in column (6) being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in column (6) being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5). 61 Commissioner of Income-tax Muzaffarnagar Muzaffarnagar Uttar Pradesh In the State of Uttar Pradesh, - Districts of Muzaffarnagar and Saharanpur (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5). 56 Commissioner of Income-tax, Jamnagar Jamnagar, Gujarat In the State of Gujaral, - Districts of Jamnagar, Kutch and Porbander. (a) Persons 'referred' to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area-mentioned in column (4); (c) persons referred to in column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5). 57 Commissioner of income-tax, Kanpur-I Kanpur Uttar Pradesh In the State of Uttar Pradesh,- Districts of Kanpur Nagar and Kanpur Dehat (a) Persons, referred to in items (a) and (b) 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 column (4); (b) persons, referred to in items (a) and (b) of column (6), being other than companies deriving income from business or profession, and whose principal place of business is located in the area mentioned in column (4). (a) Persons, 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. (iii) Brokerage on trading in shares; (b) persons, being members of Stock Exchanges and Commodity Exchanges 58 Commissioner of Income-tax, Kanpur-II Kanpur Uttar Pradesh In the State of Uttar Pradesh (a) Districts of Jalaun, Hamirpur. Banda, Chitrakoot, Mahoba and Auraiya; (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) of column (6), being other than companies deriving income from business or profession and whose principal place of business is located in the area mentioned in item (a) of column (4); (c) persons, referred to in item (a) of column (6), being compares registered in the 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): 62 Commissioner of Income-tax, Dehradun Dehradun, Uttar Pradesh In the State of Uttaranchal, - Districts of Uttarkashi, Tehri Garhwal, Dehradun, Haridwar, Pauri Garhwal, Chamoli and Rudraprayag (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in column (6), being companies registered under the Companies Act, 1956. and having registered office in the area mentioned in column (4). All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5). 63 Commissioner of Income-tax, Agra-I Agra, Uttar Pradesh In the State of Uttar Pradesh. - (a) District of Mathura; (a) Persons referred to in item (a) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4);: (b) persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (c) persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956. and having registered office in the area mentioned in item (a) of column (4): (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5). (b) District of Agra; d) persons referred to in item (b) of column (6). being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (b) persons, whose principal source of income is from Salary (c) Municipal Wards of Agra Nagar Nigam: 1 to 4, 6 to 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 referred to in items (c) and (d) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (c) of column (4); (f) persons referred to in items (c) and (d) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (c) of column (4). (a) Persons, other than those having 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) Business of transportation. (d) persons, whose principal source of income is from business of contractorship. 64 Commissioner of Income-tax, Agra-II Agra, Uttar Pradesh In the State of Uttar Pradesh, - (a) Districts of Firozabad, Jhansi and Lalitpur; (a) Persons referred to in item (a) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (c) persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5); (b) District of Agra; (d) persons referred to in item (b) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4); (e) persons, being individual referred to in item (c) of column (6); (a) in the case of companies all cases; (b) in the case of an individual who is a managing director or a director or a manager or secretary in the companies mentioned at item (b) above; (c) 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. (f) persons referred to in item (d) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (c) and (d) of column (4): (d) all cases other than those covered under the jurisdiction of Commissioner of Income-tax. Agra-I. (d) District of Agra not covered under the jurisdiction of Commissioner of Income-tax, Agra-I. (g) persons referred to in item (d) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mention-ned in items (c) and (d) of column (4); 65 Commissioner of Income-tax, Aligarh Aligarh, Uttar Pradesh In the State of Uttar Pradesh, - Districts of Aligarh, Farrukhabad, Kannauj, Etah, Hathras, Mainpuri, and Etawah (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4), (c) persons referred to in column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5). 66 Commissioner of Income-tax, Bangalore-I Banglore, Karnataka In the State of Karnataka,- (a) Urban District of Bangalore and Rural District of Bangalore, other than Taluks of Channapatna and Ramanagaram.; (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (b) persons, being individual referred to in item (b) of column (6); (a) In the case of companies registered under the Companies Act, 1956, with the name beginning with any of 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) in the case of an individual, who is a managing director or a director or a manager or a secretary in the companies mentioned at item (a) above; (b) City or urban agglomeration of the District of Bangalore: (i) Alexandria Street (ii) Bartie Street (iii) Barton Street (iv) Bride Street (v) Brigade Road (vi) Brunton Road (vii) Castle Road (viii) Chandni Chowk Road (ix) Chinnasw-amy Mudaliar Road (x) Church Street (xi) Commissariat Road (xii) Convent Road (xiii) Eagle Street (xiv) Hazarth K Posh Road (xv) King Street (xvi) Laurell Road (xvii) Lavelle Road (xviii) Longford Garden (xix) Longford Road (xx) M G Road (xxi) Mac Lever Town Grant Road (xxii) Magrath Road (xxiii) Milton Street (xxiv) Museum Road (xxv) Myrtle Lane (xxvi) Narohna Road (xxvii) NOA Road (xxviii) Norris, Road (xxix) Poonam Lane (xxx) Prime Street - (xxxi) Primrose Road (xxxii) Residency Road (xxxiii) Rest House Crescent Road (xxxiv) Richmond Town (xxxv) Serpentine Street (xxxvi) St. Marks Road (xxxvii) Victoria Layout (xxxviii) Walton Street (xxxix) Aga Abbas Ali Road (xl) Arunachala Mudhaliar Road (Cantonment) (xli) Bharathinagar (xlii) Cambridge Layout and Road (xliii) Car Stand Road (xliv) Cockbum Road (xlv) Commercial Street (xlvi) Cookes Town (xlvii) Coles Road (xiviii) Cox Town (xlix) Dickenson Road (1) Devarajeevanahalli (li) Frazer Town (lii)Haudin Road (liii) Hutchins Road (liv) Jumma Masjid Road (lv) Shivajinagar (Ivi) Meenakshi Koil Street (Ivii) Narayanapillai Street (Iviii) Quadrant Road (lix) Russel Market (Ix) Seppings Road (lxi) Shivannachetty Garden (lxii) Spencer Road (lxiii) St. Thomas Town (including Saint Thomas Town Post) (lxiv) Wheeler Road (lxv) Akkipet Crosses (lxvi) BBTStreet (lxvii) Binny Mill Road (lxviii) Ramaiah Lane (lxix) Jolly Mohalla (lxx) K R Market (lxxi)M R Lane (lxxii) Madarsab lane (lxxiii) Mamulpet (lxxiv)Manavarthapet (lxxv) PVR Road (lxxvi) Panchala Singanna Lane (lxxvii) Police Road (lxxviii) Ranasingh Pet (lxxix) S M Lane (lxxx) Santhusapet (lxxxi) Saurashtrapet (lxxxii) Seegebeli (lxxxiii) Sethurao Street Crosses (lxxxiv) Venkata-chary Lane (Ixxxv)A M Road (J.C. Road Cross) (lxxxvi) Bamboo Bazaar (lxxxvii) Fort (lxxxviii) Gangamachari Street (lxxxix) J C Road (xc) Journalist Colony (xci) Kalasipalyam (old and new extensions) (xcii) Mavalli Tank Bund Read (xciii) Moti Nagar (xciv) N R Road (xcv) New Patnool pet (xcvi) Osman Khan Road (xcvii) Potter Colony -N B B (xcviii) Slaughter House Road (xcix) Ashok Nagar (c) Briand Square (ci) Ejeepuram (cii) Gundopanth Street (ciii) JM Road (OPH Road) (civ) Jain Temple Road (OPH Road) (cv) K H Road (cvi) Neelas-andra (cvii) OPH Road (cviii) Shantinagar (cix) Victoria Road (cx) Viveknagar (cxi) Yelagundan-apalya (cxii) Avenue Road and its Crosses (cxiii) Azad Nagar (cxiv) Bapujinagar (cxv) Binnypet (cxvi) Byataraya-napura (Mysore Road) (cxvii) Chamrajpet (beyond 6th Cross) (cxviii) Cottonpet (cxix) Dasarahalli (Agrahara) (cxx) Gopalapura (cxxi) Guddadahalli (cxxii) Hosahalli/ Vijayanagar (cxxiii) Kamakshipalya (cxxiv) Kemmannagundi Road (cxxv) Kempapura Agrahara (cxxvi) Magadi Road (upto Corpn. Limits) (cxxvii) Mariappa-napalya (Maga di Road) I (cxxviii) Mysore Road(upto Kengeri) (cxxix) Nagarabhavi (cxxx) Nayand-ahalli (cxxxi) Padarayan-apura (cxxxii) Subramanya Lane (cxxxiii) Super Talkies Road (cxxxiv) Timber Yard (cxxxv) Azad Nagar (cxxxvi) Bapujinagar (cxxxvii) Binnypet (cxxxviii) Byatarayan-apura (Msore Road) (cxxxix) Chamrajpet (beyond 6 th Cross) (cxl) Cottonpet (cxli) Dasarahalli (Agrahara and Magadi Rd.) (cxlii) Gopalapura (cxliii) Guddadahalli (cxliv) Hosahalli/ Vijayanagar : (cxlv) Kamakshi-palya (cxlvi) Kemmann-agundi Road (cxlvii) Kempapura Agrahara (cxlviii) Magadi Road (upto Corporation Limits) (cxlix) 'Mariappan-apalya (Magadi Road) (cl) Mysore Road (upto Kengeri) ; (cli) Nagarabhavi (clii) Nayandaballi (cliii) Padaraya-napura (cliv) Rajaraje-shwari Nagar (civ) Subramanya Lane (clvi) Super Talkies Road (clvii) Timber Yard. (c) persons referred to in item (c) of column (6), 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 referred to in item (c) of column (6), other than companies deriving income from business or profession, and whose principal place of business is located within the territorial area mentioned in item (b) of column (4). (c) persons, other than those whose source of income is from (i) salary, (ii) activities connected with Film or television (iii) 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 (I) of section 44AA of the Income-tax Act, 1961. 67 Commissioner of Income-tax, Bangalore-II Bangalore, Karnataka In the State of Karnataka, - (a) Urban District of Bangalore and Rural District of Bangalore other than Taluks of Channapatna and Ramanagaram; (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) of column (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 to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (a) 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; (b) city or urban agglomeration of the District of Bangalore: (i) Basavanagudi (ii) Bull Temple Road (Basavana-gudi Portion) (iii) Chikkamavalli (iv) Chinnayana palya (v) D V G Road (vi) Doddamavalli (vii) Gajendra Nagar (Anepalya) (viii) Gandhi Bazaar (ix) Hosur Road (upto 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 Main Road 19.Chamrajpet (upto 6th Cross) (xix) K R Road (xx) K V Temple Street and Crosses (xxi) N T Pet (xxii) Old Tharagupet (including cross roads) (xxiii) Sultanpet and Crosses (xxiv) Basawaraja Market (xxv) Bull Temple Road (xxvi) Basawe-shwara Temple (xxvii) Gavipuram Extension (xxviii) Hanumanth-nagar (xxix) Kempegowda Nagar (xxx) Kumbarpet (xxxi) Narasimha Raja Colony (xxxii) Old Kasai Road (xxxiii) O T C Road/ Nagarthpet Main, Southern side (From United Building upto Avenue Road and Chickpet Junction) and Northern Side (from MBT 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) Shankar-puram (xxxix) Srinagar (xl) Tyagaraja Nagar (xli) Albert Victor Road (xlii) Nagasandra Road (xliii) National High School Road (xliv) New Mental Hospital Road (xlv) R.V Road (xlvi) Ratnavilas Road (xlvii) Tata Silk Farm (xlviii) Vanivilas Road (xlix) Vijayara-ngan Layout (1) Wilson Garden (li) Yediyur (Iii) Jayanagar (all Blocks) (liii) Anelappa Lane (liv) B S K-I, II and III Stages. (lv) D S Lane and its Crosses, (lvi) Kashivishwa-nath Temple Street (lvii) Padmanabha Nagar (Iviii) Dayan-andanagar (lix) J P Nagar (all Blocks Phases, Stages) (lx) Lakshminara-yanapura (lxi) Mariyappa-napalva (Prakash Nagar) (lxii) Subedar Chatram Road (lxiii) Subhashnagar (lxiv) Tank Bund Road (lxv)Tilak Nagar (lxvi) Balepet (lxvii) Gandhinag-ar and its crosses (lxviii) J M Lane (lxix) KG Circle (lxx) K G Road (Ixxi) Seshadri Road (lxxii) Anjaneya Temple Street (excluding Avenue Road and Cubbonpet Crosses) (lxxiii) Appaji Rao Lane (lxxiv) Bettappa Lane (lxxv) B.S. Market (lxxvi) Chowd-eswari Temple Street (lxxvii) District Office Road (lxxviii) D K Market (Ixxix) Jumma Masjid Road (Avenue Road Cross) (lxxx) Kempanna Lane (lxxxi) K R Setty Road (lxxxii) Linga Setty Pet (lxxxiii) M B T Lane (lxxxiv) Narayana Setty Road (lxxxv) Paras Market (Ixxxvi) Pillappa Lane (lxxxvii) Ramanna Pet (Jumma Masjid Rd Cross) (lxxxviii) Sanjee-vappa Lane (lxxxix) S R Road (xc) Chennaraya Temple Street (xci)D R Lane (xcii) D Rajappa Street (xciii) Ganigar Pet (xciv) Godown Street (xcv) M R R Lane (xcvi) Madarpet (xcvii) Mariswam-appa Lane (xcviii) Old P P T Market (xcix) S J Park Road (c) Sadarpatrappa Road (ci) Samigarpet (cii) Shanthappa Lane (ciii) Suban Saheb Lane (civ) T P Lane (cv) Vysya Market (cvi) A M Lane (cvii) Ambika Market (cviii) B S Lane (cix) Basetty pel (cx) Bathing Ghat Lane (cxi) Chickpet Crosses (cxii) D K Lane (cxiii) F S Lane (cxiv) G K Temple Street (cxv) Hoovadigara Lane (cxvi) Huriopet (cxvii) Kabadi Venkusa Street (cxviii) Lakshman Rao Road (Chickpet cross) (cxix) M P Lane (cxx) Madhu Market (cxxi) Malavalli Papanna Street (cxxii) Mallikar-juna Temple Street (cxxiii) Maramma Temple Street (cxxiv) Neetukasuhi Market (cxxv) Nrupathu-nga Lane (Chickpet) (cxxvi) Old Tea Market (cxxvii) Oletty Market (cxxviii) Purnaiah Chatram Street (cxxix) Shankar Market (cxxx) Shree Market (cxxxi) T N Shetty Lane (cxxxii) Talaram Market (cxxxiii) Uttaradi Mutt Lane (cxxxiv) V S Lane (cxxxv) Venkatappa Road (Chickpet) (cxxxvi) B V K Iyengar Road and its crosses (cxxxvii) Chickpet Main Road (cxxxviii) Devatha Market (cxxxix) Rajath Market (cxl) Sangeetha Market (cxii) S.V. Lane. (d) persons referred to in item (b) of column (6), being other than companies deriving income from sources other than income from business or profession, and residing within the territorial area mentioned in item (b) of column (4); (d) persons referred to in item (b) of column (6), being other than companies deriving income from business or profession, and whose principal place of business is located in the area mentioned in item (b) of column (4): (b) persons other than those whose principal source of income is from: (i) Ssalary (ii) activities connected with Film or television (iii) 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. 68 Commissioner of Income-tax, Bangalore-III Bangalore, Karnataka In the state of Karnataka,- (a) District of Bangalore and Rural District of Bangalore, other than Taluks of Charinapatna and Ramanagaram. (a) Persons referred to in items (a) and (b) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (xxiv) persons, being individual referred to in item (c) of column (6); (c) 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 in the territorial area mentioned in item (a) of column (4); (d) persons referred to in item (b) of column (6), being other than companies deriving income from business or profession and whose principal place of business is in the area mentioned in item (a) of column (4); (a) In the case of companies registered under the Companies Act, 1956, with the name beginning with any of the alphabet 'M' or 'N' or 'O' or 'P' or 'Q' or 'R' or 'S' or 'T' or 'V' or 'V or 'W' or 'X' or 'Y' or 'Z'; (b) persons, whose principal source of income is from any activity associated with movies, films, television and such other entertainment industry including case of artists, video and disc jockeys, cable and radio operators and also including audio or video production, distribution, display, software support infrastructural support, technical support, stage shows; (c) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (a) and (b) above: (b) city or urban agglomeration of the District of Bangalore: (i) Nagappa Block (ii) Okalipuram (iii) Prakashnagar (iv) Ramachandra-puram (v) Srirampuram (vi) Agaram (vii) Anandanagar (viii) Arasakote (ix) Bangalore-Bellary Road (beyond Yelahanka) (x) Bettahalsoor (xi) Byatrayana-pura (Bellary Road) (xii) Carmeiram Post (xiii) Chikkaba-nwara (xiv) Devasandra (xv) Gokula (xvi)Gorugunte palya (xvii) H. A. Farm (xviii) Hebba (xix) Hesaraghatta (xx) HMT Indl. Area (xxi) Jalahalli (xxii) Mathikere (xxiii) Nagashetty Halli (xxiv) New BEL Road (xxv) Peenya (xxvi) T. Dasarahalli (xxvii) Tumkur Road (beyond city limits) (xxviii) Vidyaran-yapura (xxix) Yelahanka Bashyam Nagar (xxx) Crescent Road (xxxi) Gayatri Devi Park Extn. (xxxii) High Ground (xxxiii) Kodanda-ramapuram (xxxiv) Kumara Park East and West (xxxv) Link Road Seshadripuram (xxxvi) Minerva Mills (xxxvii) Palace Guttahalli (xxxviii) Palace Road (xxxix) Race Course Road (xl) Seshadri-puram (xli) Vasantha Nagar (xlii) Vyalikaval - (including swim-ming pool extn.) (xliii) Yamunabai Road (xliv) Arabic College (xlv) Banaswadi Road (xlvi) Hennur Main Road (xlvii) Jai Bharat Nagar (xlviii) Kachara-kanahalli (xlix) Kammana-halli (l) Lingaraja-puram (li) Maruti Sevanagar (lii) Nagavara (liii) Tannery Road (beyond Corporation limits) (liv) Venkatesha Pura (lv) Adugodi (Ivi) Andanappa Lane (lvii) Chikka Adugodi (lviii) Chikkann-appa Temple Street (lix) Joripet (lx) Koramangala (lxi) N.S. Lane (lxii) Airport Road (lxiii) B Narayanapura (lxiv) Binnaman-gala (lxv) Byappana-halli (lxvi) Doddana-kundi (lxvii) Domlur (lxviii) H.A.L II and III Stage (lxix) HAL Post (lxx) Indiranagar (all Stages) (lxxi) New Thippasandra (lxxii) CV Raman Nagar (lxxiii) ITI Indl. Area (lxxiv) Jeevan Bhima Nagar (lxxv) Kadugodi (lxxvi) Kodihalli (lxxvii) Konena Agrahara (Ixxviii) Mahadeva-pura (lxxix) Maratahalli (lxxx) Nakkundi (lxxxi) Old Madras Road (lxxxii) Ramamurthy Nagar (lxxxiii) Varthur (lxxxiv) Vimanapura (lxxxv) Virgo Nagara (lxxxvi) White Field (lxxxvii) Cubbonpet and its crosses (lxxxviii) Nagarath Pet/OTC Road (Northern side from Pai Vihar upto Siddanna Lane (lxxxix) Siddanna Lane (xc) Sunakalpet (xci) Ulsoorpet (e) persons referred to in item (d) 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 (b) of column (4); (f) persons referred to in item (d) of column (6), being other than companies deriving income from business or profession, and whose principal place of business is located in the area mentioned in item (b) of column (4). (d) persons other than those whose source of income is from (i) Salary (ii) activities corrected with Film or Television (iii) 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 Gezette under sub-section (1) of section 44AA of the income-tax Act, 1961. 69 Commissioner of Income-tax, Bangalore-IV Bangalore, Karnataka In the state of Karnataka,- (a) or urban agglomeration of the District of Bangalore: (i) Ali Asker Road (ii) Central Street (iii) Chickbazaar Road (iv) CKC Garden (v) Cunningham Road (vi) Dooravani Nagar (vii) Edward Road (viii) Hospital Road (B'lore-1) (ix) Infantry Road (x) K.R. Purim (xi) Kaveriappa Layout (xii) Khadar Shariff Garden (xiii) Lalbagh Road (xiv) Lady Curzon Road (xv) Miller Tank Road (xvi) Muniswamy Road (xvii) Park Road (xviii) Plain Street (xix) Queens Road (xx) Raj Bhavan Road (xxi) Rajaram Mohanroy Road/ Extn. (xxii) SGN Layout (xxiii) Srinivasa Colony (xxiv) Sudhaman-agar (xxv) Tasker Town (xxvi) Union Street (xxvii) Venkatappa Road (Magadi Road) (xxviii) Venkats-wamy Naidu Road (xxix) Anchepet (xxx) Hospital Road (Bangalore- 53) (xxxi) K.G. extension (xxxii) Kilari Road (xxxiv) Rural taluks of Anekal, Kanakapura and Hosakote (xxxv) Vishwes-hwarapuram (xxxvi) B T M Layout (xxxvii) Banner-ghatta Road (xxxviii) Begur (xxxix) Bomma-nahalli (xl) Bommasa-ndra (xli) Dasarahalli (Magadi Road) (xlii) Doreswamy Palya (xliii) Hosur Road (beyond Check post) (xliv) Hulimavu (xlv) I I M (xlvi) Konanak-unte (xlvii) Kothanur (xlviii) Kumalg-oodu Village (xlix) Madivala (l) MICO Layout (li) N S Palya (lii) Nagasandra (liii) Sarakki Village (liv) Sarjapura Road (lv) Sondekoppa (lvi) Subramanya-pura (lvii) Suddagunte Palya (lviii) Sunkada Katte (lix) Tavarekere (lx) Uttarahalli (lixi) Viswanee-dam (lxii) APMC Yard (lxiii) Tumkur Road - (city limits including Indl. Suburb) (lxiv) Yeshwan-tapur (lxv) Austin Town (lxvi) Davis Road (lxvii) H Siddaiah Road (both sides) (lxviii) Jigani Indl. Area (lxix) Kanakapura Road (beyond Yediyur) (lxx) Kariyanna Palya (lxxi) Kasturba Road (lxxii) Kengeri (lxxiii) Madhava Mudhaliar Road (lxxiv) Magadi Road (beyond Corpn. Limits) (lxxv) Mission Road (lxxvi) Mysore Road (beyond Kengeri) (lxxvii) Nrupath-unga Road (lxxviii) Old Market Road (lxxix) Revenue Taluk of Devanahalli (lxxx) Richards Square (lxxxi) Sampangi Ramnagar (lxxxii) Tannery Road (upto Corporation limit) (lxxxiii) Ulsoor (lxxxiv) Vidhana Veedhi (lxxxv) Viviani Road (lxxxvi) Assaye Road (lxxxvii) Bangalore Bellary Road (upto Yelahanka) (lxxxviii) Benson Town (lxxxix) Gangen-ahalli Ganganagar (xc) Jayamahal (xci) M.R. Palya - JC Nagar (xcii) Miller Road (xciii) Nandidurga Road (xciv) New Bamboo Bazaar (xcv) Old Bamboo Bazaar (xcvi) R.T. Nagar (xcvii) Rajamahal Vilas Extn. (xcviii) Sadashiva nagar (xcix) Sankey Road (c) Sultanpalya (ci) Upper and Lower Palace Orchards (cii) Basaveshwa-ranagar (ciii) Karnala Nagar (civ) Ketamaran-ahalli (cv) Mahalakshmi Layout (cvi) 106 Mahala-kshmi Puram (cvii) Manjunatha Nagar (cviii) Nandini Layout (cix) Saneguruva-nahalli (cx) Shivanahalli (cxi) Voddarap-alya (cxii) Magadi, Doddaballapur, and Nelamangala Taluks (cxiii) Gayatrina-gara (cxiv) Jedarahalli (cxv) Rajajinagar (cxvi) Subramany-anagara (cxvii) Madhava-nagar (cxviii) Malleswa-ram and (cxvix)Sampige Road; (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) of column (6), being other than companies deriving income from business or profession, and whose principal place of business is located in the area mentioned in item (a) of column (4); (a) Persons other than those whose principal source of income is from: (i) Salary , (ii) activities connected with film or television, (iii) 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 other areas in the Districts of Urban Bangalore and rural BangTore not covered under the jurisdiction of Commissioner of Income-tax, Banglore-I, Commissioner of Income-tax, Banglore-II and Commissioner of Income-tax, Banglore-III; (c) 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 in the area mentioned in item (b) of column (4); (d) persons referred to in item (b) of column (6), being other than companies deriving income from business or profession, and whose principal place of business is located in the area mentioned in item (b) of column (4); (b) persons other than those whose source of income is from (i) Salary , (ii) activities connected with film or television (iii) 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 Kolar (e) persons referred to in item (c) 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 (c) of column (4); (f) persons referred to in item (c) of column (6), being other than companies deriving income from business or profession, and whose principal place of business is located in the area mentioned in item (c) of column (4): (g) persons referred to in item (c) 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 (c) of column (4). (c) all cases of persons referred to in items (e), (f) and (g) of column (5). 70 Commissioner of Income-tax Bangalore-V Bangalore Karnataka In the state of Karnataka,- Urban and rural District of Bangalore, other than Taluks of Channapatna and Ramanagaram Persons referred to in column (6). Being other than companies deriving income from sources other than income from business or profession and residing in the area mentioned in column (4). Persons, whose principal source of income is from Salary . 71 Commissioner of Income-tax Mysore Mysore Karnataka In the state of Karnataka.- Districts of Mysore Chamarajanagar, Mandya, Hassan, Chickmangalur Kodagu, Taluk of Channapatna and Taluk of Ramanagaram of District of Bangalore Rural. (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing in the 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 in the 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). 72 Commissioner of Income-tax, Hubli Hubli, Karnataka In the State of Karnataka, Districts of Dharwad, Gadag, Taluk of Sirsi and Taluk of Yellapur of Uttara Kannad District (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5). 73 Commissioner of Income-tax, Gulbarga Gulbarga, Karnataka In the State of Karnataka,- Districts of Gulbarga, Bidar, Raichur, Bellary and Koppal (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4). All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5). 74 Commissioner of Income-tax, Davangere Davangere, Mysore, Karnataka In the State of Karnataka,- Districts of Davangere, Haveri, Tumkur, Chitradurga and Shimoga (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5). 75 Commissioner of Income-tax, Panaji Panaji, Goa In the State of Goa,- All areas (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5). 76 Commissioner of Income-tax, Belgaum Belgaum, Karnataka In the State of Karnataka,- Districts of Belgaum, Bijapur and Bagalkot (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5). 77 Commissioner of Income-tax, Mangalore Mangalore, Karnataka In the State of Karnataka,- Districts of Dakshin Kannad, Udupi, Uttara Kannad other than Sirsi and Yellapur Taluks. (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5). 78 Commissioner of Income-tax, Trivandrum Trivandrum, Kerala In the State of Kerala,- Districts of Trivandrum, Quilon (other than Karunagappally Taluk) and Pathanamthitta (only door Taluk). (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5). 79 Commissioner of Income-tax, Kottayam Kottayam, Kerala In the State of Kerala,- Districts of Kottayam, Alleppey, Pathanamthitta (other than door Taluk), Quilon (only Karunagapally Taluk) and Idukki (Only Peerumedu Taluk). (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5). 80 Commissioner of Income-tax, Cochin Cochin, Kerala In the State of Kerala,- District of Ernakulam Thodupuzha, Devikulam and Udumpanchola Taluks of the District of Idukki (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5). 81 Commissioner of Income-tax, Trichur Trichur, Kerala In the State of Kerala,- Districts of Trichur and Palakkad (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5). 82 Commissioner of Income-tax, Calicut Calicut, Kerala In the State of Kerala,- Districts of Calicut, Malappuram and Wayanad- (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5). 83 Commissioner of Income-tax, Kannur Kannur, Kerala In the State of Kerala,- Districts of Kannur and Kasaragod (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5). 84 Commissioner of Income-tax, Lucknow-I Lucknow, Uttar Pradesh In the State of Uttar Pradesh,- (a) District of Lucknow (b) Persons referred to in item (a) of column (6), being other than companies, deriving income from sources other than income from business or profession, and residing within the area mentioned in item (a) of column (4); (a) Employees of Central Government, State Government, Local Government and Public Sector undertaking, having principal source of income from Salary ; (c) Municipal wards of Lucknow a. Saadatganj b. Kashmiri Mohalla c. Asharfabad d. Chowk e. Newajganj f. Daulatganj g. Rajabazar h. Yahiaganj i. Narhi j. Hazratganj k. Nazarbagh l. Hussainganj m. Murliganj n. Daliganj o. Badshahnagar p. Triveni Nagar q. Aliganj r. Mahanagar s. Indira Nagar t. Gomti Nagar u. Nirala Nagar; (b) persons referred to in item (b) of column (6), being other than companies, deriving income from sources other than income from business or profession, and residing within the area mentioned in item (b) of column (4); (c) persons referred to in item (b) of column (6), being other than companies deriving income from business or profession and whose principal place of business is located within the area mentioned in item (b) of column (4). (d) persons referred to in item (b) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4); (b) persons other than those having principal source of income from Salary ; (c) District of Unnao (e) persons referred to in item (c) of column (6), being other than companies, deriving income from sources other than income from business or profession, and residing within the area mentioned in item (c) of column (4); (f) persons referred to in item (c) of column (6), being other than companies deriving income from business or profession, and whose principal place of business is located within the area mentioned in item (c) of column (4). (g) persons referred to in item (c) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (c) of column (4). (c) all cases of the persons referred to in corresponding entries in items (e), (f) and (g) of column (5). 85 Commissioner of Income-tax, Lucknow-II Lucknow, Uttar Pradesh In the State of Uttar Pradesh,- (a) District of Lucknow (a) Persons referred to in item (a) of column (6), being other than companies, deriving income from sources other than income from business or profession, and residing within the area mentioned in item (a) of column (4); (b) persons referred to in item (a) of column (6), being other than companies deriving income from business or profession, and whose principal place of business is located within the area mentioned in item (a) of column (4). (a) Persons other than those having principal source of income from Salary and not covered under the Jurisdiction of Commissioner of Income-tax, Lucknow-I; (b) Municipal wards of Lucknow: (i) Aminabad (ii) Jagdish Chandra Bose (iii) Peer Jaleel (iv) Golaganj (v) Wazirganj (vi) Maulviganj (vii)Kundri Raqabganj (viii) Mashakganj (ix) Aishabagh (x) Rajendra Nagar (xi) Rani Laxmi Bai Marg (xii) Yadu Nath Sanyal (xiii) Lak Kuan (xiv) Gautam Budh Marg (xv) Ganesh Ganj (xvi) Bashiratganj (xvii) Kharika (xviii) Ibrahimpur (xix) Sharda Nagar (xx) Raja Bijli Pasi (xxi) Vidyawati Devi (xxii) Hind Nagar (xxiii) Sarojini Nagar (xxiv) Chitra Gupta Nagar (xxv) Ramji Lal Nagar (xxvi) Kesari Kheda (xxvii) Alam Nagar (xxviii) Hardeen Ram Nagar (xxix) Rajaji Puram (c) Lucknow Cantonment notified Area outside the Municipal Corporation, Lucknow. (d) persons referred to in item (b) of column (6), being other than companies, deriving income from sources other than income from business or profession, and residing within the area mentioned in items (b) and (c) of column (4); (e) persons referred to in item (b) of column (6), being other than companies deriving income from business or profession, and whose principal place of business is located within the area mentioned in items (b) and (c) of column (4). (e) persons referred to in item (b) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in items (b) and (c) of column (4). (b) persons other than those having principal source of income from Salary ; (d) District of Barabanki (f) persons referred to in item (c) of column (6), being other than companies, deriving income from sources other than income from business or profession, and residing within the area mentioned in item (d) of column (4); (g) persons referred to in item (c) of column (6), being other than companies deriving income from business or profession, and whose principal place of business is located within the area mentioned in item (d) of column (4); (h) persons referred to in item (c) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (d) of column (4). (c) all cases of the persons referred to in corresponding entries in items (f), (g) and (h) of column (5). 86 Commissioner of Income-tax, Allahabad Allahabad Uttar Pradesh Districts of Allahabad, Mirzapur, Fatehpur, Sonebhadra and Kaushambi (a) Persons referred to in column (6), being other than companies, deriving income from sources other than income from business or profession, and residing within the 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 located within the area mentioned 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). 87 Commissioner of Income Tax, Varanasi Varanasi, Uttar Pradesh Districts of Varanasi, Bhadohi (Sant Ravi Dass Nagar), Ballia, Ghazipur and Chandauli (a) Persons referred to in column (6), being other than companies, deriving income from sources other than income from business or profession, and residing within the 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 located within the 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). 88 Commissioner of income-tax, Gorakhpur Gorakhpur, Uttar Pradesh Districts of Gorakhpur, Deoria, Mau, Azamgarh, Padrauna and Maharajganj (a) Persons referred to in column (6), being other than companies, deriving income from sources other than income from business or profession, and residing within the 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 located within the 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). 89 Commissioner of Income-tax, Faizabad Faizabad, Uttar Pradesh Districts of Faizabad, Sultanpur, Pratapgarh, Rae Bareilly, Jaunpur, Basti, Gonda, Bahraich, Balrampur, Srawasti, Ambedkar Nagar, Siddharthanagar and Sant Kabir Nagar (a) Persons referred to in column (6), being other than companies, deriving income from sources other than income from business or profession, and residing within the 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 located within the 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). 90 Commissioner of Income-tax, Bareilly Bareilly, Uttar Pradesh Districts of Bareilly, Shahjahanpur, Pilibhit, Hardoi, Sitapur and Lakhmipur Kheri (a) Persons referred to in column (6) being other than companies, deriving income from sources other than income from business or profession, and residing with the 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 located within the 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). 91 Commissioner of Income-tax Moradabad Moradabad, Uttar Pradesh Districts of Moradabad, Bijnor, Rampur, Badaun and Jyotiba Phule Nagar (a) Persons referred to in column (6), being other than companies, deriving income from sources other than income from business or profession, and residing within the area mentioned in column (4); (b) persons referred to in column (6), being other than companies deriving income from busmen or profession, and whose principal place of business is located within the area mention 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) 92 Commissioner of Income-tax, Haldwani Haldwani, Uttar Pradesh Districts of Almora, Pithoragarh. Nainital Udham Singh Nagar, Champawat and Bageshwar (a) Persons referred to in column (6), being other than companies, deriving income from sources other than income from business or profession, and residing within the 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 located within the 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) 93 Commissioner of Income-tax, Bhopal Bhopal In the State of Madhya Pradesh.- Districts of Bhopal, Vidisha, Raisen. Hosnangabad, Harda, Betul and Sehore. (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) Persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) Persons referred to in column (6), being companies registered under the Companies Act 1956, and having registered office in the area mentioned in column (4). All cases of the persons referred to in corresponding entries in items (a) (b) and (c) of column (5) 94 Commissioner of Income-tax, Jabalpur-I Jabalpur, Madhya Pradesh In the State of Madhya Pradesh. (a) Districts of Balaghat. Seoni, Chhindwara, Damoh, Sagar, Mandla and Narsinghpur (a) Persons referred to in item (a) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) Persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (c) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4). All cases of the persons referred to in corresponding entries in items (a) (b) and (c) of column (5) (b) District of Jabalpur, (d) Person referred to in item (b) of column (6), being individual or Hindu Undivided Family, 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) employees of Central Government, Central Government Public sector undertakings and other Government of India Undertakings, and whose principal source of income is from Salaries ; (c) Municipal wards of Jahalpur,- (i) Gharital-5, (ii) North Miloniganj-2 (iii) Adhartal-5, (iv) Shastri Nagar-6 (v) South Miloniganj -20 (vi) Hanumantal-21 (vii) Kotwali-22, (viii) Sarafa Bazar-23 (ix) Upranganj-24, (x) Niwarganj-25, (xi) Lordganj-26, (xii) Gohalpur-3, (xiii) Thakkar-gram-4, (xiv) Gokulpur-7, (xv) Ambedkar Ward-8, (xvi) Ranjhi-9, (xvii) East Belbagh-15, (xviii) West Belbagh-16, (xix) Bhantalaiya-17, (xx) North Motinala-18, (xxi) South Motinala-19, (xxii) Vivek-anand Ward-29, (xxiii) Wright Town-35, (xxiv) Gol bazar-36, (xxv) Garha-30, (xxvi) Hawabagh-48. (xxvii) Gorakhpur - 49. d) Tehsils of Jabalpur, Patan and Schora. (e) Persons referred to in item (c) of column (6), being other than companies deriving income from source other than income from business or profession and residing with in the territorial area mentioned items (c) and (d) of column (4); (f) persons referred to in item (c) of column (6) being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in items (c) and (d) of column (4); (g) persons referred to in item (c) of column (6) being companies registered under the Companies Act, 1956, and having registered office in the area mentioned items (c) and (d) of column (4); (c) All cases of the persons referred to in corresponding entries in items (e), (f) and (g) of column (5); 95 Commissioner of Income-tax, Jabalpur-II Jabalpur, Madhya Pradesh In the State of Madhya Pradesh,- (a) Districts of Panna, Santa, Rewa, Sidhi. Shahdol. Katni, Umaria, and Dindhori; (a) Persons referred to in item (a) of column (6) being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) Persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (c) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (a) All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5); (b) District of Jabalpur (d) Persons referred to in item (b) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (e) Persons referred to in item (b) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4); (f) Persons referred to in item (b) of column (6), being companies registered under the Companies Act, 1956 and having registered office in the area mentioned in item (b) of column (4). (b) persons, not covered in the jurisdiction of Commissioner of Income-tax, Jabal-pur-1 (c) Municipal wards of Jabahur - (i) Gupteshwar-33, (ii) Nursing Ward-34, (iii) Rani Durga-wati-31, (iv) Madan Mahal -32, (v) Dr. Ram Manohar Lohia-37, (vi) Marahatal-46, (vii) Napier Town-47, (viii) Shankelird-50, (ix) Tripuri-51, (x) Garhapathak-27, (xi) Kamla Nehru Nagar-28, (xii) Tilak-39, (xiii) Lalmati-10 (xiv) Sidhbaba-11, (xv) Ghamapur-12, (xvi) Kariyapathar -13, (xvii) Sitlamai-14, (xviii) Bhartipur-38, (xix) Omti-40, (xx) Nehru-4, (xxi) Dr. Shyam Prasad Mukherji-42, (xxii) Kanchigarh-43, (xxiii) Dwarka-nagar-44, (xxiv) Civil Lines-45, (xxv) Gwarighat-52, (xxvi) Khanderi-53 (d) GCF Estate, (e) Khamaria and (f) area under the control of the Executive officer. Cantonment Board, Jabalpur. (g) Persons referred to in item (c) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in (c), (d) (e) and (f) of column (4); (h) Persons referred to in item (c) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in (c), (d) (e) and (f) of column (4); (i) Persons referred to in item (c) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in items (c), (d) (e) and (f) of column (4). (c) All cases of the persons referred to in corresponding entries in items (g), (h) and (i) of column (5); 96 Commissioner of Income-tax, Gwalior Gwalior In the State of Madhya Pradesh,- District of Gwalior, Bhind, Datia, Guna, Shivpuri, Morena Sheopur, Chhatarpur, and Tikamgarh (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) Persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) Persons referred to in column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5); 97 Commissioner of Income-tax, Ujjain Ujjain, Madhya Pradesh In the State of Madhya Pradesh,- District of Dewas, Ujjain, Mandsaur, Neemuch, Ratlam, Rajgarh, and Shajapur. (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) Persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) Persons referred to in column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5); 98 Commissioner of Income-tax, Indore-I Indore, Madhya Pradesh In the State of Madhya Pradesh,- (a) District of Dhar and Jhabua (a) Persons referred to in item (a) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) Persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (c) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4). (a) All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5); (b) District of Indore (d) Persons referred to in item (b) of column (6), being individual or Hindu Undivided Family, 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) employees of State Government Madhya Pradesh Electricity Board and all State Government Undertakings/ Corporations/ Boards of the Central / State Government, and whose principal source of income is from Salaries (c) Municipal wards of Indore, - 1,2,3,4,5,6,7, 17,18,19,20,21,22, 23,24,25,26,27, 45,46,47,48,49, 50,51,52 and 53,54,55, 56,57,58,66,67, 68 and 69. (c) Tehsil of Depalpur, (d) Tehsil of Sanwer and (e) Tehsil of Mhow (e) Persons referred to in item (c) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (c) of column (4); (f) persons referred to in item (c) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (c) of column (4); (g) persons referred to in item (c) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (c) of column (4). (c) All cases other than those whose principal source of income is from Salary 99 Commissioner of Income-tax, Indore-II Indore, Madhya Pradesh In the State of Madhya Pradesh,- District of Khandwa (East Nimar), Khargone (West Nimar) and Barwani; (a) Persons referred to in item (a) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) Persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (c) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4). (a) All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5); (b) District of Indore; (d) persons referred to in item (b) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (e) persons referred to in item (b) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4); (f) persons referred to in item (b) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4). (b) all cases of the persons referred to in corresponding entries in items (d), (e) and (f) of column (5); and not covered in the jurisdiction of Commissioner of Income-tax Indore-I (c) Municipal wards of Indore: 8, 9, 10, 11, 12, 13, 14, 15, 16, 28 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39,40,41.42,43,44, 59, 60, 61, 62, 63, 64 and 65 of Indore Municipal Corporation; (d) Tehsil of Indore. (g) persons referred to in item (c) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (c) and (d) of column (4); (h) persons referred to in item (c) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in items (c) and (d) of column (4); (i) Persons referred to in item (c) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in items (c) and (d) of column (4). (a) all cases of the persons referred to in corresponding entries in items (g), (h) and (i) of column (5); 100 Commissioner of Income-tax, Raipur Raipur, Chhatisgarh In the State of Chhatisgarh,- District of Raipur, Durg, Dhamtari, Kanker, Mahasamund, Dantewada, Bastar (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5); 101 Commissioner of Income-tax, Bilaspur Bilaspur, Chhatisgarh In the State of Chhatisgarh,- District of Bilaspur, Koria, Surguja (Ambikapur), Janjgir-Champa, Korba, Jashpur, Raigarh, Kawardha, and Rajnandgaon (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5); 102 Commissioner of Income-tax, Thane-I Thane, Maharashtra In the State of Maharashtra,- (a) Taluka of Thane other than Thane Municipal Corporation (a) Persons referred to in items (a) and (b) of column (6), being other than companies, co-operative societies and public trusts 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 referred to in items (a) and (b) of column (6), being other than companies, co-operative societies and public trusts deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (a) Persons referred to in item (a) of column (5), whose principal source of income is from Salary and whose first names start with any of 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) in case of other persons, whose first names begin with alphabet.- A or B or C or D or E or F or G or H or I or J ; (b) Palghar, Dahanu, Jawahar, Mokhada, Talasari, and Wada (excluding wasai) talukas of Thane district. (c) persons referred to in item (c) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (d) persons referred to in item (c) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4); (e) persons referred to in item (c) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4); (c) all cases of the persons referred to in corresponding entries in items (c), (d) and (e) of column (5); (c) Thane Municipal Corporation (f) persons referred to in items (d) and (e) of column (6), being other than companies, co-operative societies and public trusts 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 referred to in items (d) and (e) of column (6), being other than companies, co-operative societies and public trusts deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4); (d) persons referred to in item (f) of column (5), whose principal source of income is from Salary and whose first names start with any of 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) in case of other persons, whose first names begin with alphabet.- A or B or C or D or E or F or G or H or I or J ; 103 Commissioner of Income-tax, Thane-II Thane, Maharashtra In the State of Maharashtra,- (a) Thane Municipal Corporation (a) Persons referred to in items (a) and (c) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons referred to in items (a) and (c) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (c) persons referred to in item (b) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4). (a) Persons other than companies, co-operative societies and public trusts, whose first names begin with any of the alphabet.- K or L or M or N or O or P or Q and who do not have principal source of income from Salary (b) all cases of companies; (c) all cases of co-operative societies and public trusts; (b) taluka of Bhiwandi in Thane District (d) persons referred to in item (d) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (e) persons referred to in item (d) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (f) persons referred to in item (d) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). (d) persons referred to in items (d), (e) and (f) of column (5), other than those whose principal source of income is from Salary ; (d) Kalyan, Ulhas Nagar, Murbad and Shahapur Talukas of Thane District; (g) persons referred to in item (e) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (h) persons, being individuals referred to in item (f) of column (6); (e) in the case of companies referred to in item (g) of column (5), all cases; (f) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (a) above; (e) district of Raigad (i) persons referred to in item (g) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (e) of column (4); (j) persons referred to in item (g) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (e) of column (4); (k) persons referred to in item (g) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (e) of column (4). (g) all cases of the persons referred to in corresponding entries in items (i), (j) and (k) of column (5). 104 Commissioner of Income-tax, Thane-III Thane In the State of Maharashtra,- (a) Taluka of Thane, other than the area falling within the limits of Thane Municipal Corporation; (b) Taluka of Vasai; (a) Persons referred to in item (a) of column (6), being other than companies deriving income from sources other man income from business or profession and residing within the territorial area mentioned in items (a) or (b) of column (4); (b) persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in items (a) or (b) of column (4); (c) persons referred to in items (a) of column (6)being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in items (a) or (b) of column (4): (a) Persons other than those whose principal source of income is from Salary ; (c) Talukas of Murbad and Shahpur; (d) persons referred to in items (b) and (c) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (c) of column (4); (e) persons referred to in items (b) and (c) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (c) of column (4): (b) in the case of co-operative socie-ties and public trusts, all cases; (c) in case of other persons, whose first names begin with any of 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) Dombiwali in the Taluka of Kalyan; (f) persons referred to in item (d) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (d) of column (4); (g) persons referred to in item (d) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (d) of column (4); (d) all cases of persons referred to in items (f) and (g) of column (5); (e) Taluka of Kalyan other than Dombiwali; (h) persons referred to in items (e) and (f) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (e) of column (4); (i) persons referred to in items (e) and (f) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (e) of column (4); (e) in the case of co-operative societ-ies and Public trusts, all cases; (f) in other case, persons whose first names begin with any of 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 ; (f) Talukas of Bhiwandi and Ulhasnagar. (j) persons referred to in item (g) of column (6), being individual or Hindu Undivided Families, deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (f) of column (4). (g) persons whose principal source of income is from Salary , and whose first names begin with any of 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 . 105 Commissioner of Income-tax, Thane-IV Thane, Maharashtra In the State of Maharashtra,- (a) Thane municipal Corporation; (a) Persons referred to in items (a) and (b) of column (6), being other than companies, co-operative societies and public trusts 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 referred to in items (a) and (b) of column (6), being other than companies, co-operative societies and public trusts deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (a) Persons referred to in item (a) of column (5), whose principal source of income is from Salary and whose first names begin with any of the alphabet or 'P or 'Q' or R' or 'S' or T or 'U' or 'V or W' or X' or 'Y or Z' (b) incase of other persons referred to in items (a) and (b) of column (5), whose first names begin with alphabets 'R or 'S' or 'T' or U or V or W or X or Y or Z ; (b) Taluka of Thane, other than areas within the limits of Municipal Corporation; (c) persons referred to in item (c) of column (6), being individual or Hindu Undivided Family, 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 whose principal source of income is from Salary , and whose fist names begin with any of the alphabet, P or Q or 'R' or 'S' or T' or U or 'V or 'W or 'X' or Y or Z , (c) Taluka of Ulhas Nagar; (d) persons referred to in items (d) and (e) of column (6)being other than companies deriving; income from sources other than income from business or profession and residing within me territorial area mentioned in item (c) of column (4); (e) persons referred to id items (d) and (e) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area Mentioned in item (c) of column (4); (d) persons referred to in item (d) of column (5), whose principal source of income is from Salary and whose first names begin with any of 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'; (e) in other case, all persons; (d) Talukas of Murlad, Shahpur and Kalyan (other than Dombivali); (f) persons referred to in item (f) of column (6), being other than companies, co-operative societies and public trusts 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 referred to in item (f) of column (6), being other than companies, co-operative societies and public trusts deriving income from business or profession and whose principal place of business iswithin the territorial area mentioned in item (d) of column (4): (f) persons whose first names begin with any of 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 ; (e) Taluka of Bhiwandi. (h)persons referred to in items (g) and (h) of column (6), being Individual or Hindu Undivided Family, residing within the territorial area mentioned in item (e) of column (4); (i) persons referred to initem (g) and (h) of column (6), being Association of persons in the nature of Public trusts and co-operative societies, registered within the territorial area mentioned item (e) of column (4). (g) persons whose principal source of income is from Salary and whose first names begin with any of 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) in other cases, all persons. 106 Commissioner of Income-tax, Pune-I Pune, Maharashtra In the State of Maharashtra,- (a) District of Pune other than areas under jurisdiction of Commissioner of Income-tax, Pune-V; (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act. 1956, and having registered office in the area mentioned in item (a) of column (4); (b) persons, being individual referred to in item (b) of column (6); (c) Co-operative Societies, referred to in item (a) of column (6), and having head office located in the area mentioned in item (a) of column (4); (d) Association of persons (AOP) in the nature of public trust. Referred to in item (a) of column (6). and having head office located in the area mentioned in item (a) of column (4); (a) All cases of companies referred to in item (a) of column (5): (b) in the case of a managing director, or a director or a manager or a secretary in the companies mentioned at item (a) above; (c)all cases of co-operative societies referred to in item (c) of column (5); (d) all cases of association of persons in the nature of public trust, referred to in item (d) of column (5). (b) areas within the District of Pune: (i) Kasba peth, Shaniwar Peth and Narayan Peth of Pune City, (ii) Mukundnagar, (iii) Parvati; (iv)Parvati Industrial Estate; (v) Sahakarnagar; (vi)Vithalwadi Hadapsar; (vii) Khadakwasla; (viii) Mundhawa; (ix) Vadgao; (x) Anandnagar; (f) Persons referred to in item (e) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (g) persons referred to an item (c) of column (6) being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b)of column (4); (e) all cases of the persons referred to in corresponding entries in items (f) and (g) of column (5); (c) Ahmednagar District. (h) persons referred to in item (f) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (c) of column (4); (i) persons referred to in item (f) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (c) of column (4); (j) persons referred to in item (f) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in items (c) of column (4). (f) all cases of the persons referred to in corresponding entries in items (h), (i) and (j) of column (5). 107 Commissioner of Income-tax, Pune-II Pune, Maharashtra In the State of Maharashtra,- (a) Areas in the District of Pune with the name of :- (i) Paud Road; (ii) Kothrud; (iii) Karve Nagar; (iv) Varje Malwadi; (v) Guruwar Peth; (vi) Erandwana; (vii) Prabhat Road; (viii) Apte Road; (ix) Ghole Road; (x) J.M. Road; (xi) Deccan Gym; (xii) Model Colony; (xii) Shivaji Nagar; (xiv) Senapati Bapat Road; (xv) Aundh/ Aundh Road; (xvi) Aundh Camp; (xvii) Pashan; (xviii) University Road; (xix) Ganesh-khind; (xx) Range Hills; (xxi) Mulashi Taluka; (xxii) Shirur Taluka; (xxiii) Bhor; (xxiv) Velhe Taluka; (xxv) Sadashiv Peth; (xxvi) Navi Peth; (xxvii) Pune Cantonment; (xxviii) Mangal-war Peth; (xxix) Rasta Peth; (xxx) Somwar Peth; (xxxi) Bund Garden; (xxxii) Koregaon Park; (xxxiii) Pune Railway Station; (xxxiv) Wano-wari; (xxxv) Kondhwa; (xxxvi) Ganj Peth; (xxxvii) Ghorpade Peth; (xxxviii) Ghor-padi Gaon; (xxxix) Mahatma Phue Peth; (xl) Gultekadi; (xli) Market Yard; (xlii) Bibwewadi; (xIiii) Dhanka-wadi; (xliv) Satara Road; (xlv) Yerawada; (xlvi) Nagar Road; (xlvii) Nana Peth; (xlviii) Viman-nagar , (xlix) Lohegaon Village; (l) Kherwadi; Vadgaon Sheri; (a) Persons referred to in item (a) of column (6), being other than companies co-operative societies and public trust, 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 referred to in item (a) of column (6), being other than companies, co-operative societies and public trust, deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (a) Persons, other than those whose principal source of income is from Salary ; (b) District of Pune (c) persons referred to in items (b) and (c) of column (6), being individual, 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 referred to in item (d) of column (6), being individual deriving income from sources other than income from business or profession and residing outside the territorial area mentioned in item (b) of column (4), and who were residing, at the tine of departure from the taxable territory, in area mentioned in item (b) of column (4). (b) person, whose principal source of income is from Salary , and who are employees of- (i) Defence services, under audit control of CDA(O) other than employees attached to the military accounts department, (ii) Pune Municipal Corporation, Pune Municipal Transport, Cantonment Board; (c) LIC Agents; (d) Persons, whose principal source of income is from salary, and who are employees of defense services, residing presently outside the taxable territories, who at me time the 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 in Indian payment 108 Commissioner of Income-tax, Pune-III Pune, Maharashtra In the State of Maharashtra,- (a) in the District of Pune, areas with the name of: (i) Bhawani Peth; (ii) New Timber Market; (iii) Budhwar Peth; (iv) Shukrawar Peth; (v) Raviwar Peth; (vi) Baramati Taluka; (vii) Daund Taluka; and (viii) Indaqur Taluka (a) Persons referred to in item (a) of column (6), being other than companies, co-operative societies and public trust, 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 referred to in item (a) of column (6), being other than companies, co-operative societies and public trust, deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (a) Persons, whose principal source of income is from other than Salary ; (b) District of Pune, other than areas under the jurisdiction of Commissioner of Income-tax, Pune-V (c) persons referred to in items (b) or (c) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (d) persons referred to in item (b) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4); (e) persons referred to in item (b) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4). (b) 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; (c) individual, whose principal source of income is from Salary ; and who are (i) employees of Central Government, State Government, Controller of Defense Accounts (Southern Command) Pine and Defence Accounts Department and who are under the audit control of the Field Controller of Defence Accounts, (Officer and Clearing House) Pune, Pune University or (ii) Pensioners. (c) District of Satara; (f) persons referred to in item (d) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (c) of column (4); (g) persons referred to in item (d) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (c) of column (4); (h) persons referred to in item (d) of column (6), being companies registered under the Companies Act 1956, and having registered office in the area mentioned in item (c) of column (4) (d) all cases of the persons referred to in corresponding entries in items (f) (g) and (h) of column (5). 109 Commissioner of Income-tax Pune-IV Pune, Maharashtra In the State of Maharashtra,- (a) District of Pune, other than areas falling under the jurisdiction of Commissioner of Income-tax, Pune-V (a) Persons referred to in item (a) of column (6), being individual or Hindu Undivided Family, 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) Individual, whose principal source of income is from Salary , and who are employees of : (i) National Chemical Laboratory; (ii) Maharashtra State Electricity Board; (iii) Life Insurance Corporation and other insurance companies. (iv) Educational Institutions other than Pune University; (v) Cantonment Board (vi) Central and State Government undertakings; (vii) Public trusts (viii) Voluntary and other Commercial organizations (ix) banks including co-operative Banks and co-operative societies. (b) District of Solapur (b) persons referred to in item (b) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (c) persons referred to in item (b) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4); (d) persons referred to in item (b) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4); (b) all cases of the persons referred to in corresponding entries in items (b), (c) and (d) of column (5); (c) District of Pune (e) persons referred to in item (c) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (c) of column (4); (f) persons referred to in item (c) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (c) of column (4); (g) persons referred to in item (c) of column (6), being companies registered under the Companies Act. 1956, and having registered office in the area mentioned in item (c) of column (4). (c) persons, not covered under the jurisdiction of Commissioner of Income-tax, Pune-I, Commissioner of Income-tax, Pune-II, Commissioner of Income-tax, Pune-III and Commissioner of Income-tax, Pune-V. 110 Commissioner of Income-tax Pune-V Pune Maharashtra In the State of Maharashtra,- in the District of Pune, areas with the name of : Maval Taluka, Junnar Taluka, Rajguru Nagar Taluka, Pimpri, Pimpri Colony, Chinchwad, Bhosari, Kasarwadi, Akurdi, Nigdi, Dapodi, Khadki, Bopodi, Ambegaon Taluka, Thergaon, Moshi, Tathawade, Dehuroad and Range Hills. (a) Persons referred to in column (6) being other loan 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 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). 111 Commissioner of Income-tax Nasik-I Nasik, Maharashtra In the State of Maharashtra,- (a) District of Nasik other than the areas falling within the Talukas of Malegaon, Satana, Nandgaon, Chandwad and Yeola; (a) Persons referred to in items (a) and (b) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) person referred to in items (a) and (b) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (c) persons referred to in items (a) and (b) of column (6), being companies registered under the Companies Act, 1956 and hiving registered office in the area mentioned in item (a) of column (4); (a) In case of persons, having principal source of income from Salary , whose first name begin with any of 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) in other case, all persons; (b) Districts of Dhule and Nandurbar (d) persons referred to in item (c) of column (6). being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (e) persons referred to in item (c) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4); (f) persons referred to in item (c) of column (6), being companies registered under the Companies Act, 1956 and having registered office in the area mentioned in item (b) of column (4). (c) all cases of the persons referred to in corresponding entries in items (d), (e) and (f) of column (5). 112 Commissioner of Income-tax Nasik-II Nasik, Maharashtra In the State of Maharashtra- (a) District of Nasik other than Talukas of Malegaon. Satana, Nandgaon, Chandwad and Yeola Talukas of Nasik District. (a) Persons referred to in item (a) of column (6) being individual or Hindu Undivided Family, 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) Persons, whose principal source of income is from Salary , and whose first name begin with any of 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: (i) Malegaon: (ii) Satana; (iii) Nandgaon; (iv) Chandwad and (v) Yeola; (c) District of Jalgaon; (b) Persons referred to in item (b) of column (6) being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (b) and (c) of column (4); (c) Persons referred to in item (b) or column (6) being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in items (b) and (c) of column (4); (d) persons referred to in item (b) of column (6) being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in items (b) and (c) of column (4). (b) All cases of the persons referred to in corresponding entries in items (b) (c) and (d) of column (5); (d) Areas falling within the Districts of Nasik, Dhule. Nandurbar and Jalgaon. (a) Persons referred to in item (a) of column (6) being other than companies deriving income fromsources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons referred to in item (a) of column (6) being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (c) persons referred to in item (a) of column (6) being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of Column (4). (c) Persons, not covered under the jurisdiction of Commissioner of Income-tax Nasik-I. 113 Commissioner of Income-tax, Aurangabad Aurangabad, Maharashtra In the State of Maharashtra, Districts of Aurangabad, Parbhani, Hirnngoli. Nanded, Beed, Jalna, Latur, and Osmanabad. (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession, and residing within the territorial area mentioned in column (4); (b) persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in column (6) being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All cases of the persons referred to in corresponding entries in items (a), (b) and(c) of column (5). 114 Commissioner of Income-tax Nagpur-I Nagpur, Maharashtra In the State of Maharashtra, (a) Municipal wards of Nagpur 1,3,4,55,56, 72,73,74,76 to 98; (a) Persons referred to in item (a) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (c) persons referred to in item (a) of column (6) being companies registered under the Companies Act, 1956 and having registered office in the area mentioned in item (a) of column (4). (a) Person referred to in item (a), (b) and (c) of column (5), other than those whose principal income is from (i) legal, medical, engineering or architectural profession or the profession of accounting 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; or (ii) Salary , or (iii) the business contractor-ship. (b) Districts of Akola, Washim and Buldhana. (d) Persons referred to in item (b) of column (6) being other than companies deriving income from sources other than income from business or profession and residing within The territorial area mentioned in item (b) of column (4); (e) persons referred to in item (b) of column (6) being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4); (f) persons referred to in item (b) of) column (6) being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4). (b) all cases of the persons referred to in corresponding entries in items (d), (e) and (f) of column (5). 115 Commissioner of Income-tax, Nagpur-II Nagpur. Maharashtra In the State of Maharashtra.-: (a) Municipal wards of Nagpur, in the District of Nagpur: 6, 33, 34, 36, 37, 39, 40 to 43, 51, 53, 54, 57 to 63, 65, 66 and 75; (a) Persons referred to in item (a) of column (6) being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (u); (b) persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (c) person referred to in item (a) of column (6), being companies registered under the Companies Act. 1956. and having registered office in the area mentioned in item (a) of column (4). (b) Person referred to in items (a), (b) and (c) of column (5), other than those whose principal income is 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; or (ii) Salary , or (iii) the business of contractorship. (b) Districts of Wardha and Yavatmal; (d) persons referred to in item (b) of column (6),being other than companies deriving income from source other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (e) persons referred to in item (b) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4); (f) persons referred to in item (b) of column (6), being companies registered under the Companies Act. 1956, and having registered office in the area mentioned in item (b) of column (4); (b) all cases of the persons referred to in corresponding entries in items (d), (e) and (f) of column (5); (c) District of Nagpur; (g) persons referred to in item (c) of column (6), being individual and Hindu Undivided Family, deriving income from business or professional and residing within the territorial area mentioned in item (c) of column (4); (h) persons referred to in item (d) of column (6), being other than companies deriving income from business or professional and whose principal place of business is within the territorial area mentioned in item (c) of column (4); (i) persons referred to in item (d) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (c) of column (4). (c) Persons referred to in item (g) of column (5) having principal source of income from salary and who are employees of : (i) Central Government Department; (ii) Central Govt. Undertakings; and (iii) Banking Institutions referred to in section 51 of the Banking Regulation Act, 1949; (d) Person referred to in items (g), (h) and (i) of column (5) whose principal 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. 116 Commissioner of Income-tax, Nagpur-III Nagpur, Maharashtra In the State of Maharashtra, (a) District of Nagpur; (a) Persons referred to in items (a) and (b) of column (6), being individual and Hindu Undivided Family, 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) Persons, having principal source of income form salary and who are employees of : (i) State Government; (ii) State Government Undertakings; (iii) Insurance Companies; (iv) Maharashtra State Electricity Board (MSEB); (v) Educational Institutions; (b) any other case not under the jurisdiction of Commissioner of Income-tax Nagpur-II; (b) Municipal wards of Nagpur : 5, 7 to 32, 35, 38, 44 to 50, 52 64, 67 to 71. (b) persons referred to in item (c) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (c) persons referred to in item (c) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4); (d) persons referred to in item (c) of column (6), being companies registered under the Companies Act, 1956 and having registered office in the area mentioned in item (b) of column (4). (c) Person referred to in items (b), (c) and (d) of column (5), other than those whose principal income is 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; or (ii) Salary , or (iii) the business of contractorship. (c) District of Amravati (g) persons referred to in item (d) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (c) of column (4); (h) persons referred to in item (d) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (c) of column (4); (i) persons referred to in item (d) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (c) of column (4). (d) all cases of the persons referred to in corresponding entries in items (g), (h) and (i) of column (5). 117 Commissioner of Income-tax, Nagpur-IV Nagpur, Maharashtra In the State of Maharashtra (a) Districts of Gondia, Bhandara, Chandrapur and Gadchiroli; (a) Persons referred to in item (a) of column (6), being other than companies deriving income from sources other than income form business or profession and residing within the territorial area mentioned in item (a) column (4); (b) persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within he territorial area mentioned in item (a) of column (4); (c) persons referred to in item (a) of column (6), being companies registered under the companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (a) all cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5).; (b) Tahsils of Revenue District of Nagpur other than Nagpur city; (d) persons referred to in item (b) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (e) persons referred to in item (b) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4); (f) persons referred to in item (b) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4); (b) persons referred to in items (d), (e) other than those : (i) whose principal 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; or (ii) Salary , or (iii) the business of contractorship; (c) District of Gondia, Bhandara, Chandrapur and Gadchiroli; (d) all Tehsils of District of Nagpur other than Nagpur city; (g) persons referred to in item (c) of column (6), being association of persons including public trusts, and co-operative societies, 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); (h) persons referred to in item (c) of column (6), being association of persons including public trusts, being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in items (c) and (d) of column (4). (c) all cases of the person referred to in corresponding entries in items (g) and (h) of column (5); (e) District of Nagpur (i) persons referred to in item (d) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (e) of column (4); (j) persons referred to in item (d) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (e) of column (4); (d) Person whose principal income is from legal, medical, engineering or architectural profession or the profession of accountancy or interior decoration or technical consultancy 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; (f) areas falling within the Districts of Nagpur, Chandrapur, Gadchiroli, Gondia and Bhandara District not covered under the jurisdiction of Commissioner of Income-tax, Nagpur-I Commissioner of Income-tax, Nagpur-II and Commissioner of Income-tax, Nagpur-III (k) persons referred to in item (e) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (f) of column (4); (l) persons referred to in item (e) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (f) of column (4); (m) persons referred to in item (e) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (f) of column (4). (e) all cases of the persons referred to in corresponding entries in itmes (k), (l) and (m) of column (5). 118 Commissioner of Income-tax, Kolhapur Kolhapur, Maharashtra In the State of Maharashtra, District of Kolhapur, Ratangiri, Sindhudurg and Sangli. (a) Persons referred to in item (a) of column (6), being other than companies deriving income from sources other than income form business or profession and residing within the territorial area mentioned in column (4); (b) persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All cases of the persons referred to in corresponding entries in items (e), (f) and (g) of column (5). 119 Commissioner of Income-tax, Mumbai-I Mumbai, Maharashtra, In the State of Maharashtra (a) Areas within the limits of ward A of Municipal Corporation of Greater Mumbai, other than areas bearing Postal Identification Numbers (PIN) (400005 and 400021), and falling on the western side of: (i) Dadabhai Nauroji Road til Flora Fountain, and (ii) Mahatma Gandhi Road, from Flora Fountain upto S.P. Mukherjee Chowk: (b) area within the limits of Municipal Corporation of Greater Mumbai (a) Person referred to in item (a) of column (6), being companies registered under the Companies Act. 1956, and having registered office in the area mentioned in item (a) of column (4); (b) persons, being individual referred to in item (b) of column (6); (c) persons, referred to in item (c) of column (6), being other than companies deriving income from business or profession, and whose principal place of business is located within the territorial area mentioned in item (b) of column (4); (d) persons referred to in item (c) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4). (a) In the case of companies, all cases; (b) in the case of an individual, who is a managing director or a director or a manager or a secretary in the companies mentioned at item (a) above. (c) foreign and co-operative banks. 120 Commissioner of Income-tax, Mumbai-II Mumbai, Maharashtra In State of Maharashtra, (a) Areas within the limits of Ward A of Municipal Corporation of Greater Mumbai, other than areas bearing Postal Identification Numbers (400005 and 400021), and falling on the eastern side of : (i) Dadabhai Nauroji Road till Flora Fountain, and (ii) Mahatma Gandhi Road, from Flora Fountain upto S.P. Mukherjee Chowk; (a) Persons referred to in item (a) of column (6) being companies registered under the Companies Act, 1956, and having registered office in the area mentioned item (a) of column (4); (b)persons, being individual referred to in item (b) of column (6); (a) In the case of companies, all cases; (b) In the case of an individual who is a managing director or a director or a manager or a secretary in the companies mentioned at item (a) above; (b) area within the limits of Municipal Corporation of Greater Mumbai. (c) persons, referred to in item (c) of column (6), being other than companies deriving income from business or profession, and whose principal place of business is located within the territorial area mentioned in item (b) of column (4); (d) persons referred to in item (c) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4); (c) 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 co-operative banks and foreign banks. 121 Commissioner of Income-tax Mumbai-III Mumbai, Maharashtra In the State of Maharashtra,- (a) Areas within the limits of Ward A of Municipal Corporation of Greater Mumbai and bearing the Postal Identification Numbers (PIN): (i) 400005 (ii) 400021; (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (b) persons being individual referred to in item (b) of column (6); (a) In the case of companies, all cases: (b) in the case of an individual, who is a managing director or a director or a manager or a secretary in the companies mentioned at item (a) above; (b) area within the limits of Municipal Corporation of Greater Mumbai (c) persons, referred to in item (c) of column (6), being other than companies deriving income from business or profession, and whose principal place of business is located within the territorial area mentioned in item (b) of column (4); (d) persons referred to in item (c) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4); (c) public financial institution as defined as under section 4A of the Companies Act, 1956. 122 Commissioner of Income-tax, Mumbai-IV Mumbai, Maharashtra In the State of Maharashtra, (a) Ward C of Municipal Corporation of Greater Mumbai; (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (b) persons, being individual referred to in item (b) of column (6); (a) In the case of companies, all cases; (b) in the case of an individual, who is a managing director or a director or a manager or a secretary in the companies mentioned at item (a) above; (b) all areas of Municipal Corporation of Greater Mumbai. (c) persons, referred to in items (c) and (d) of column (6), being other than companies deriving income from business or profession, and whose principal place of business is located within the territorial area mentioned in item (b) of column (4); (d) persons referred to in items (c) and (d) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4). (c) members of National Stock Exchange and/or members of Mumbai Stock Exchange and/or Over the Counter Exchange of India; (d) sub-brokers associated with persons mentioned in (c) above. 123 Commissioner of Income-tax, Mumbai-V Mumbai, Maharashtra In the State of Maharashtra (a) Ward D of Municipal Corporation of Greater Mumbai; (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (b) persons, being individual referred to in item (b) of column (6); (a) In the case of companies, all cases; (b) in the case of an individual, who is a managing director or a director or manager or a secretary in companies mentioned at item (a) above. (b) all areas of Municipal Corporation of Greater Mumbai. (c) person referred to in item (c) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4); (d) persons, being individual referred to in item (d) of column (6). (c) companies, whose principal source of income is from operation of ships, hovercrafts, aircrafts and helicopters; (d) in the case of an individual, who is a managing director or a director or a manager or a secretary in the companies mentioned at item (c) above. 124 Commissioner of Income-tax, Mumbai-VI Mumbai, Maharashtra In the State of Maharashtra, Municipal Wards B, E, F, and G of Municipal Corporation of Greater Mumbai. (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in items (b) of column (4); (b) persons, being individual referred to in item (b) of column (6). (a) In the case of companies registered under the Companies Act, 1956 with the name beginning with any of the alphabet A or B or C or D or E of F or G or H or I or G or J or K or L or M ; (b) in the case of an individual, who is a managing director or a director or a manager or a secretary in the companies mentioned at item (a) above. 125 Commissioner of Income-tax, Mumbai-VII Mumbai, Maharashtra In the State of Maharashtra Municipal wards B, E, F and G of Municipal Corporation of Greater Mumbai. (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4); (b) persons, being individual referred to in item (b) of column (6). (a) In the case of companies registered under the Companies Act, 1956 with the name beginning with any of 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 ; (b) in the case of an individual, who is a managing director or a director or a manager or a secretary in the companies mentioned at item (a) above. 126 Commissioner of Income-tax, Mumbai-VIII Mumbai, Maharashtra In the Slate of Maharashtra, Municipal Wards K (East) and K (West) of Municipal Corporation of Greater Mumbai. (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned m column (4); (b) persons, being individual referred to in item (b) of column (6) (a) In the. case of companies, all cases; (b) in the case of an individual, who is a managing director or a director or a manager or a secretary in the companies mentioned at item (a) above. 127 Commissioner of Income-tax, Mumbai-IX Mumbai, Maharashtra In the State of Maharashtra, Municipal Wards H (West), P (North), P (South), R (North) and R (South) of Municipal Corporation of Greater Mumbai. (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4); (b) persons, being individual referred to in item (b) of column (6). (a) In the case of companies, all cases; (b) in the case of an individual, who is a managing director or a director or a manager or a secret, any in the companies mentioned at item (a) above. 128 Commissioner of Income-tax, Mumbai-X Mumbai, Maharashtra In the State of Maharshtra,- (a) Municipal Wards H (East), L. M (East). M (West). N, S and T of Municipal Corporation of Greater Mumbai; (b) Navi Mumbai Municipal Corporation in the District of Thane. (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in items (a) and (b) of column (4); (b) persons, being individual referred to in item (b) of column (6). (a) In the case of companies, all cases; (b) in the case of an individual, who is a managing director or a director or a manager or a secretary in the companies mentioned at item (a) above 129 Commissioner of Income-tax, Mumbai-XI Mumbai, Maharashtra In the State of Maharashtra, Municipal Corporation of Greater Mumbai (a) Persons referred to in items (a) and (b) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4): (b) persons referred to in items (a) and (b) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in items (a) and (b) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). (a) Persons, whose principal source of income is from any activity associated with movies, films, television and such other entertainment industry, including audio or video production. Distribution, display, software support. Infrastructural support. technical support stage shows and also including cases of artists, video and disc jockeys, cable and radio operators; (b) persons, whose principal source of income is from legal, medical, agricultural or architectural profession or the profession of accountancy or interior decoration or any other profession as is notified by the Board in the Official Gazette under 44AA(1) of the Income Tax Act, 1961. 130 Commissioner of Income-tax, Mumbai-XII Mumbai, Maharashtra In the State of Maharashtra, - Municipal Ward A of Municipal Corporation of Greater Mumbai; (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (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); Persons referred to in column (5) other than those whose principal source of income is from Salary . 131 Commissioner of Income-tax, Mumbai-XIII Mumbai, Maharashtra In the State of Maharashtra,- Municipal Ward B of Municipal Corporation of Greater Mumbai, other than those under the jurisdiction of CIT-XII. (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (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) Persons referred to in column (5) other than those whose principal source of income is from Salary . 132 Commissioner of Income-tax, Mumbai-XIV Mumbai, Maharashtra In the State of Maharashtra, Ward C of Municipal Corporation of Greater Mumbai and bearing the Postal Identification number (PIN): 400002. (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (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). Persons referred to in column (5) other than those whose principal source of income is from Salary . 133 Commissioner of Income-tax, Mumbai-XV Mumbai, Maharashtra In the State of Maharashtra, - (a) Muncipal Ward C of Municipal Corporation of Greater Mumbai and bearing the Postal Identification Number (PIN) 400004; (b) Municipal Ward D of Municipal Corporation of Greater Mumbai and bearing the Postal Identification Number (PIN) 400008 (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (a) and (b) of 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 items (a) and (b) of column (4). Persons referred to in column (5) other than those whose principal source of income is from Salary . 134 Commissioner of Income-tax, Mumbai-XVI Mumbai, Maharashtra In the State of Maharashtra, Municipal Ward D of Municipal Corporation of Greater Mumbai and bearing the Postal Identification Number (PIN) other than 400008. (a) Persons referred to in items (a) and (b) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons referred to in items (a) and (b) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4). Persons referred to in column (5) other than those whose principal source of income is from (a) Salary , or (b) business of transportation. 135 Commissioner of Income-tax, Mumbai-XVII Mumbai, Maharashtra In the State of Maharashtra, Munucipal Wards E and F of Municipal Corporation of Greater Mumbai. (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons referred to in column (6), being other than companies deriving income from business or professional and whose principal place of business is within the territorial area mentioned in column (4). Persons referred to in column (5) other than those whose principal source of income is from Salary . 136 Commissioner of Income-tax, Mumbai-XVIII Mumbai, Maharashtra In the State of Maharashtra, Municipal Ward G of Municipal Corporation of Greater Mumbai. (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) Persons referred to in column (6) being other than companies deriving income form business or profession and whose principal place of business is within the territorial area mentioned in column (4). Persons referred to in column (5) other than those whose principal source of income is from Salary . 137 Commissioner of Income-tax, Mumbai-XIX Mumbai, Maharashtra In the State of Maharashtra, Municipal Ward H of Municipal Corporation of Greater Mumbai. (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (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). Persons referred to in column (5) other than those whose principal source of income is from Salary . 138 Commissioner of Income-tax, Mumbai-XX Mumbai, Maharashtra In the State of Maharashtra, Andheri area of Mumbai (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) Persons referred to in column (6) being other than companies deriving income form business or profession and whose principal place of business is within the territorial area mentioned in column (4). Persons referred to in column (5) other than those whose principal source of income is from Salary . 139 Commissioner of Income-tax, Mumbai-XXI Mumbai Maharashtra In the State of Maharashtra,- Area of Mumbai with the names of: (a) Vile Parle; (b) Sakinaka; (c) Kurla; (d) Sion; (e) Koliwada; (f) Chuna-bhatti; (g) Antop hill, and Powai; (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (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). Persons referred to in column (5) other than those whose principal source of income is from Salary . 140 Commissioner of Income-tax, Mumbai-XXII Mumbai, Maharashtra in the State of Maharashtra,- (a) Area of Mumbai: (i) Municipal Ward M of Municipal Corporation of Greater Mumbai, and (ii) Ghatkopar; (b) area within the limits of Navi Mumbai Municipal Corporation in the District of Thane. (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (a) and (b) of 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 items (a) and (b) of column (4). Persons referred to in column (5) other than those whose principal source of income is from Salary . 141 Commissioner of Income-tax, Mumbai-XXIII Mumbai, Maharashtra In the State of Maharashtra,- Vikhroli, Kanjur Marg, Bhandup and Mulund areas of Mumbai (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (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). Persons referred to in column (5) other than those whose principal source of income is from Salary . 142 Commissioner of Income-tax, Mumbai-XXIV Mumbai, Maharashtra In the State of Maharashtra,- Jogeshwari, Goregaon and Malad areas of Mumbai (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (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). Persons referred to in column (5) other than those whose principal source of income is from Salary . 143 Commissioner of Income-tax, Mumbai-XXIV Mumbai, Maharashtra In the State of Maharashtra,- Kandiwali, Boriwali, and Dahisar areas of Mumbai. (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (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). Persons referred to in column (5) other than those whose principal source of income is from Salary . 144 Commissioner of Income-tax, Mumbai-XXVI Mumbai, Maharashtra In the State of Maharashtra,- District of Mumbai. Persons referred to in items (a) and (b) of column (6), being individual or Hindu Undivided Family, deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4). Persons referred to in column (5) whose principal source of income is from salary, and are (a) Judges, or (b) Employees of (i) State Government, and its public sector undertakings (other than Banks), or (ii) Consulates, or (iii) Central Government undertakings other than those under the jurisdiction of Commissioner of Income-tax, Mumbai-XXVII. 145 Commissioner of Income-tax, Mumbai-XXVII Mumbai, Maharashtra In the State of Maharashtra,- District of Mumbai Persons referred to in items (a), (b) or (c) of column (6), being individual or Hindu Undivided Family, deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4) Persons referred to in column (5) whose principal source of income is form salary, and are employees of : (a) Central Govern-ment,; (b) banks; (c) Central Govern-ment undertakings; (i) Banks (ii) Airlines (iii) Railways (iv) Petroleum Co-rporation (v) Oil and Natural Gas Corporation Limited (vi) Indian Oil Co-rporation (vii) Unit Trust of India (viii) RCF (ix) Reserve Bank of India, its subsidiaries and financial institu-tions. 146 Commissioner of Income-tax, Mumbai-XXVIII Mumbai, Maharashtra In the State of Maharashtra, District of Mumbai Persons referred to in column (6), being individual or Hindu Undivided Family, deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4). Persons referred to in column (5) whose principal source of income is from salary, and whose first name start with the alphabets A or B or C or G or H or I or J or N , other than those covered under the jurisdiction of Commissioner of Income-tax, Mumbai, XXVI and Commissioner of Income-tax, Mumbai-XXVII. 147 Commissioner of Income-tax, Mumbai-XXIX Mumbai, Maharashtra In the State of Maharashtra,- (a) District of Mumbai; (b) Navi Mumbai Municipal Corporation in the District of Thane Persons referred to in column (6), being individual or Hindu Undivided Family, 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) Persons referred to in column (5) whose principal source of income is from salary and whose first name start with the any to the 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 those covered under the jurisdiction of Commissioner of Income-tax, Mumbai-XXVI and Commissioner of Income-tax, Mumbai-XXVII. 148 Commissioner of Income-tax, Shillong Shillong, Meghalaya (a) In the State of Meghalaya,- Districts of East Khasi Hills, West Khasi Hills, Jaintia Hills, Ribhoi and Baghmara; (a) Persons referred to in item (a) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (c) persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (a) All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5); (b) In the State of Assam,- District of Cachar, North Cachar Hills, Karimganj and Hailakandi; (d) persons referred to in item (b) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (e) persons referred to in item (b) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4); (f) persons referred to in item (b) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4); (b) all cases of the persons referred to in corresponding entries in items (d), (e) and (f) of column (5); (c) In the State of Mizoram; (g) persons referred to in item (c) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (c) of column (4); (h) persons referred to in item (c) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (c) of column (4); (i) persons referred to in item (c) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (c) of column (4); (c) all cases of the persons referred to in corresponding entries in items (g), (h) and (i) of column (5); (d) In the State of Tripura,- Districts of North Tripura, Dhalai, West Tripura and South Tripura. (j) persons referred to in item (d) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (d) of column (4); (k) persons referred to in item (d) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (d) of column (4); (l) persons referred to in item (d) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (d) of column (4); (d) all cases of the persons referred to in corresponding entries in items (j), (k) and (1) of column (5); 149 Commissioner of Income-tax, Jorhat Jorhat, Assam In the State of Assam,- (a) Districts of Jorhat, Golaghat, Sibsagar and Karbi Anglong (a) Persons referred to in item (a) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (c) persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (a) All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5); (b) The State of Manipur (d) persons referred to in item (b) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (e) persons referred to in item (b) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4); (f) persons referred to in item (b) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4); (b) all cases of the persons referred to in corresponding entries in items (d), (e) and (f) of column (5); (c) The State of Nagaland (g) Persons referred to in item (c) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (c) of column (4); (h) persons referred to in item (c) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (c) of column (4); (i) persons referred to in item (c) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (c) of column (4). (c) all cases of the persons referred to in corresponding entries in items (g), (h) and (i) of column (5); 150 Commissioner of Income-tax, Dibrugarh Dibrugarh, Assam (a) In the State of Assam,- Districts of Dibrugarh and Tinsukia (a) Persons referred to in item (a) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (c) persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (a) All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5); (b) In the State of Arunachal Pradesh,- Districts of East Siang, West Siang, Dibang, Lohit, Tirap and Sanglang (d) persons referred to in item (b) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (e) persons referred to in item (b) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4); (f) persons referred to in item (b) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4); (b) all cases of the persons referred to in corresponding entries in items (d), (e) and (f) of column (5). 151 Commissioner of Income-tax, Guwahati-I Guwahati, Assam In the State of Assam,- (a) District of Kamrup (a) Persons referred to in item (a) of item (a) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (c) persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (a) Persons, referred to in (a), (b) and (c) of column (5), and whose principal source of income is from: (i) salary, or (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, Gazette under sub-section (1) of section 44AA of the Income-tax Act, 1961; (b) Guwahati Municipal Ward numbers 30 to 36. (d) persons referred to in item (b) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (e) persons referred to in item (b) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4); (f) persons referred to in item (b) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4); (b) persons, referred to in (d), (e) and (f) of column (5), and other those whose principal source of income is from: (i) salary, or (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, Gazette under sub-section (1) of section 44AA of the Income-tax Act, 1961; (c) Districts of Nagaon, Marigaon, Lakhimpur, Dhemaji, Sonitpur and Darrang (g) persons referred to in item (c) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (c) of column (4); (h) persons referred to in item (c) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (c) of column (4); (i) persons referred to in item (c) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (c) of column (4); (c) all cases of the persons referred to in corresponding entries in items (g), (h) and (i) of column (5); (d) In the State of Arunachal Pradesh- Districts of East Kameng, West Kameng, Tawang, Lower Subansiri, Upper Subansiri and Papumparo (j) persons referred to in item (d) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (d) of column (4); (k) persons referred to in item (d) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (d) of column (4); (l) persons referred to in item (d) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (d) of column (4). (d) all cases of the persons referred to in corresponding entries in items (j), (k) and (l) of column (5). 152 Commissioner of Income-tax, Guwahati-II Guwahati, Assam (a) in the State of Assam,- (i) District of Kamrup- (ii) Municipal Wards of Guwahati Municipal Corporation Numbers: 1 to 29 and 37 to 60 (iii) Other areas of Guwahati, not covered by the Guwahati Municipal Corporation (a) Persons referred to in item (a) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (c) persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (a) Persons, referred to in (a), (b) and (c) of column (5), and whose principal source of income is from: (i) salary, or (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, Gazette under sub-section (1) of section 44AA of the Income-tax Act, 1961; (b) Districts of Barpeta, Nalbari, Bongigaon, Dhubri, Goalpara and of Kokrajhar (d) persons referred to in item (b) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (e) persons referred to in item (b) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4); (f) persons referred to in item (b) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4); (b) all cases of the persons referred to in corresponding entries in items (d), (e) and (f) of column (5); (c) In the State of Meghalaya,- Districts of East Garo Hills, West Garo Hills and South Garo Hills (g) persons referred to in item (c) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (c) of column (4); (h) persons referred to in item (c) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (c) of column (4); (i) persons referred to in item (c) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (c) of column (4). (c) all cases of the persons referred to in corresponding entries in items (g), (h) and (i) of column (5). 153 Commissioner of Income-tax, Shimla Shimla, Himachal Pradesh In the State of Himachal Pradesh,-All revenue Districts (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) and (b) and (c) of column (5); 154 Commissioner of Income-tax, Patiala Patiala, Punjab In the State of Punjab,- Districts of Fategarh Sahab, Patiala and Sangrur (except Malerkotla and Dhuri Teshils) (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) and (b) and (c) of column (5); 155 Commissioner of Income-tax, Chandigarh II Chandigarh In the Union Territory of Chandigarh and Manimajra:- Sector 1 to sector 25, Industrial Area Phase I, Industrial Area Phase II and 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) and (b) and (c) of column (5); 156 Commissioner of Income-tax, Chandigarh II Chandigarh a. In the State of Punjab,- (i) District of Ropar b. In the Union Territory of Chandigarh, All areas of the Union Territory of Chandigarh, except the following (i) Sectors 1 to 25; (ii) Industrial Area Phase I and 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) and (b) and (c) of column (5); 157 Commissioner of Income-tax, Karnal Karnal, Haryana In the State of Haryana,- Districts of Karnal, Panipat, Kurukshetra, and Kaithal (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) and (b) and (c) of column (5); 158 Commissioner of Income-tax, Ludhiana I Ludhiana, Punjab In the State of Punjab,- (a) In the District of Ludhiana (i) Areas falling on the left side of the Railway line running from Amritsar to Ambala within the Municipal limits of Ludhiana excluding Industrial Area-A of Ludhiana (ii) All other areas of the Revenue District of Ludhiana except those falling within the jurisdiction of Commissioner of Income-tax, Ludhiana II and Ludhiana III (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) and (b) and (c) of column (5); 159 Commissioner of Income-tax, Ludhiana II 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 -Ambala Railway line and left side of Dhuri Railway line towards Malerkotla starting from Jagraon Bridge (ii) Tehsils of Khanna, Payal and Samrala and Municipal Council of Sahnewal (b) In the District of Sangrur- Tehsils of Dhuri and Malerkotla (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) and (b) and (c) of column (5); 160 Commissioner of Income-tax, Ludhiana III Ludhiana, Punjab In the State of Punjab:- (a) In the revenue District of Ludhiana,- (i) Areas falling within the municipal limits of Ludhiana, on the right side of the Dhuri -Malerkotla Railway line and left side of Ambala Amritsar Railway line both starting from Jagraon Bridge (ii) Teshil of Raikot (b) Districts of Moga and Jagraon (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) and (b) and (c) of column (5); 161 Commissioner of Income-tax, Amritsar-I Amritsar. Punjab In the State of Punjab, - (a) In the revenue District of Amritsar, (i) Areas falling on the left side of the GT Road within the Municipal limits of Amritsar while approaching from Jalandhar (ii) Teshils of Taran Taran, Patti and Khadoor Sahib. (b) In the revenue District of Gurdaspur, Tehsil of Batala (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) and (b) and (c) of column (5); 162 Commissioner of Income-tax, Amritsar II Amritsar 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 Commissioner of Income-Tax, Amritsar-I. (b) In the District of Gurdaspur. Teshils of Dhar Pathankot Gurdaspur and Dera Baba Nanak (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) and (b) and (c) of column (5); 163 Commissioner of Income-tax, Bhatinda Bhatinda, Punjab In the State of Punjab, Districts of Bhatinda, Muktsar Faridkot, Ferozepur and Mansa (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) and (b) and (c) of column (5); 164 Commissioner of Income-tax, Jammu Jammu, Jammu and Kashmir State of Jammu and Kashmir (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) and (b) and (c) of column (5); 165 Commissioner of Income-tax, Panchkula Panchkula In the State of Haryana, Districts of Panchkula, Ambala and Yamuna Nagar (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) and (b) and (c) of column (5); 166 Commissioner of Income-tax, Faridabad Faridabad, Haryana In the State of Haryana:- Districts of Faridabad and Gurgaon (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) and (b) and (c) of column (5); 167 Commissioner of Income-tax, Rohtak Rohtak, Haryana In the State of Haryana, Districts of Rohtak, Sonepat, Jhaajjar, Rewari and Mahendragarh (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); 168 Commissioner of Income-tax, Hissar Hissar Haryana, In the State of Haryana : Districts of Hissar, Sirsa, Bhiwani, Jind and Fetehabad (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) and (b) and (c) of column (5); 169 Commissioner of Income-tax, Jalandhar I 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 Municipal 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 Jalandhar-Delhi Railway Line (Bidhipur Phatak) and including new Sabzi Mandi and Old Sabzi Mandi. (v) Both sides of Nakodar Road, (East and West) starting from Balmiki chowk to Municipal Limits of Jalandhar and both sides of Basti Road starting from Basti Adda Chowk to F.C. Sondhi Chowk on Bhagwan Mahavir Marg and on Bhagwan Mahavir Marg starting from F.C. Sondhi Chowk to Dr. B.R. 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 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); 170 Commissioner of Income-tax, Jalandhar,- II Jalandhar. Punjab In the State of Punjab- (a) In the revenue District of Jalandhar (i) Areas within the Cantonment Board of Jalandhar and the Municipal Corporation of Jalandhar except the areas assigned to Commissioner of Income-Tax, Jalandhar-I. (ii) Tehsil of Jalandhar falling outside the limits of Municipal Corporation of Jalandhar and Cantonment Board of Jalandhar. (iii) Teshils of Phillaur and Nakodar (b) District of Kapurthala. (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); 171 Commissioner of Income -tax, Bhubaneswar Bhubaneswar Orissa In the State of Orissa; Districts of Puri, Khurda, Nayagar, Ganjam, Gajapati Phulbani, Boudh, Rayagada, Koraput Malkangiri, Nawarangpur, Dhenkanal Angul (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) 172 Commissioner of Income Tax. Cuttack Cuttack, Orissa In the State of Orissa,- Districts of Cuttak, Balasore, Bhadrak, Mayurbhanj Kendrapara Jajpur Jagatsinghpur (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) person, referred to in column (6), being companies registered under the Companies Act !956, 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) 173 Commissioner of Income tax Sambalpur Sambalpur, Orissa In the State of Orissa- Districts of Sambalpur, Bargarh, Jharsuguda, Sundergarh, Deogarh, Bolangir, Sonepur, Kalahandi, Naw apara and Keonjhar (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) 174 Commissioner of Income-tax, Ajmer Ajmer, Rajasthan In the State of Rajasthan, - Districts of Ajmer and Bhilwara (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) 175 Commissioner of Income-tax, Alwar Alwar, Rajasthan In the State of Rajasthan,- Districts of Alwar, Bharatpur, Dholpur and Dausa, and Kothputli Sub-Division of the District of Jaipur (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); 176 Commissioner of Income-tax, Bikaner Bikaner, Rajasthan In the state of Rajasthan;- Districts of Bikaner. Hanumangarh and Sriganganagar (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) 177 Commissioner of Income-tax, Jaipur-I Jaipur, Rajasthan In the State of Rajasthan.- (a) All areas of Jaipur (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). (a) Persons, in whose case acquisition proceedings under Chapter XX-A of the Income-tax Act, 1961 are pending. (b) District of Jaipur (other than the Tehsil of Kothputli) 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 Thopkhana Desh. Indira Market, Nehru Bazar. Bapu Bazar. Link Road Chandpole to Surajpole Gate Jaipur (iv) Ghatgate Bazar (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 Bya lanes. New colony. Jayanti Market. Gopinath Market. Church Road. Vidhayak Puri. Gopalbari. Sardar Patel Marg. Sudershanpura Industrial Estate. Bais godam. Sodala. New Sodala. Mansarover. New Sanganer Road. Chomu House. Civil Lines. Ramnagar. Hawa Sarak. Madram Pura, Laxminagar and Muncipal 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, Ganpathi Nagar, Hassanpura. Khatipura. Vaishali Nagar. Khatipura Road, Queen's Road. Chitrakut Scheme. Jhotwara and Kalwar Road. Jaipur: (d) persons referred to in item (b) of column (6) 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 referred to in item (b) of column (6) 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 in the area mentioned in item (b) of column (4). (b) persons, other than those whose principal source of income is from profession as mentioned or notified by the Board under section 44AA of the income Tax Act, 1961, or Salary . (c) District of Jaipur (other than Tehsil of Kothputli). (a) persons referred to in item (c) of column (6) 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). (c) individual, whose first name begin with alphabets 'A' or 'B' or 'c' or 'D' or 'E' or 'F' or 'I' or 'H' or 'T' or 'J' or 'M' or 'P' or 'Q' and whose principal source of income is from Salary . 178 Commissioner of Income-tax. Jaipur-II Jaipur, Rajasthan In the State of Rajasthan:- (a) District of Jaipur (other than the Tehsil of Kothputli) comprising of the following areas: (i) Left side lanes of Gangori Bazar,(Chotti Chopar to Brahmpuri) Right side of Chandpole Bazar (From Chhoti Choper to Chandpole Gate), Purani Basti, right side of chandpole gate, sikar house, Kheui 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 Dawarza, Sordhyodi Bazar Jalebi Chowk,Ramganj Bazar, Galta Road, Surajpole Mandi, Laxminarain Puri, Raghunath Puri, Transport Nagar. (iii) Agara Road, M.D. Road, Janta Colony, Adarsh Nagar, Jawahar Lal Nehru Marg, Gangwal Park, Uniara Garden, Govind Marg, Bermis Colony, Saket Colony, Sethi Colony (iv) Jawahar Nagar, Raja Park, Tilak Nagar. Malviya Nagar, Jagatpura, (v) Tonk Road, C-scheme, Ashok Marg, Subhash Marg, B.S. Road. (a) Persons referred to in item (a) of: column (6), 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 referred to in item (a) of column (6). other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (c) persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (a) Persons referred to items (a), (b) and (c) of column-(5) other than those whose principal source of income is from profession notified by the Board under sub-section 44AA of the Income-tax Act or from Salary (b) District of Jaipur (other than Tehsil of Kothputli) (b) persons referred to in item (b), of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4). (b) Persons, referred to a item (b) of column (5) whose first name begin with alphabets K,L,O,R and S, and whose principal source of income is from Salary . 179 Commissioner of Income-tax. Jaipur-III Jaipur, Rajasthan In the State of Rajasthan (a) District of Jaipur (other than the Tehsil of Kothputli) not covered under the jurisdiction of Commissioner of Income-tax, Jaipur-I and Commissioner of Income-tax, Jaipur-II. (a) Persons referred to in item (a) of column (6), 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 referred to in item (a) of column (6), other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (c) persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4). (a) Persons referred to in items (a), (b) and (c) of column (5) other than those whose principal source of income is from profession as mentioned or notified by the Board under section 44AA of the Income Tax Act, or from Salary ; (b) District of Jaipur (other than the Tehsil of Kothputli) (d) persons referred to in item (b) of column (6), 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); (e). persons referred to in item (b), of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4). (b) Persons referred to in items (d) and (e) of column (5) and having principal source of income 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 section 44AA(1) of the Income Tax Act, 1961; (c). District of Jaipur (other than Tehsil of Kothputli) (f) persons referred to in item (c) of column (6), 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); (c) persons whose first name begin with the alphabet 'M', or, 'T' or 'U', or 'V', or 'W' or 'X', or 'Z', or 'Y', and whose principal source of income is from Salary (d) Districts of Jhunjhunu, Churu and Sikar (g) persons referred to in item (d) of column (6), 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); (h) all cases of persons referred to in item (d) of column (6), other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (d) of column (4); (i) persons referred to in item (d) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (d) of column (4). (d) all cases of the persons referred to in corresponding entries in Items (g), (h) and (i) of column (5) 180 Commissioner of Income-tax, Jodhpur-I Jodhpur, Rajasthan In the State of Rajasthan. (a). In the District of Jodhpur (i) Areas of Jodhpur Municipality: Rai-ka-bagh, Mohanpura, Umaidpura, Aerodrom Area, Ratanada, Outside Sojat Gate, Inside Sojat Gate, Gorinda Bawari Bazar, Mahavir Market, Pokaran Ki Haveli, Tripoli Bazar, Kandoi Bazar, Ghasmandi, Station Road, Railway Road leading from General post office to Rail Bhawan(Light/ Heavy) and Basni Industrial Area/Estate, Shastrinagar, New Power House Colony, Bhagat-ki-kothi (ii) Tehsil of Phalodi, Osian and Shergarh (a) persons referred to in item (a) of column (6), 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 referred to in item (a) of column (6), other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (c) persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4). (a). persons whose principal source of income is other than from Salary . (b) District of Jodhpur (d) persons being individual referred to in item (b) of column (6) and residing within the territorial area mentioned in item (b) of column (4); (b) persons being Individuals, whose first name starts 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', 'M' or, 'N', or, 'O', or, 'P' or, 'Q' and whose principal source of income is ; from Salary ; (c) District of Sirohi and Pali. (e) persons referred to in item (c) of column (6), 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 referred to in item (c ) of column (6), other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (c) of column (4); (g) persons referred to in item (c) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (c) of column (4). (c) all cases of the persons referred to in corresponding entries in items (e), (f) and (g) of column (5) 181 Commissioner of Income-tax, Jodhpur-II Jodhpur, Rajasthan In the State of Rajasthan,- (a) District of Jodhpur (a) Persons referred to in item (a) of column (6), 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 referred to in item (a) of column (6), other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4) (c) persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956. and having registered office in the area mentioned in item (a) of column (4). (a) All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5) and not covered under the jurisdiction of the Commissioner of Income-tax, Jodhpur-I; (b) Districts of Jaisalmer, Barmer, Jalore and Nagaur (d) persons referred to in item (b) of column (6), 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 referred to in item (b) of column (6), 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 in the area mentioned in item (b) of column (4). (b) all cases of the persons referred to in corresponding entries in items (d), (e) and (f) of column (5). 182 Commissioner of Income-tax, Kota Kota In the State of Rajasthan, (a) Districts of Bundi, Jhalawar, Baran, Sawaimadhopur, Tonk, Karauli and (b) Rawatbhata Town of Begun Tehsil in the District of Chittorgarh (a) Persons referred to in item (a) of column (6), other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) and (b) of column (4); (b) persons referred to in item (a) of column (6), other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in items (a) and (b) of column (4); (c) persons referred to in items (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in items (a) and (b) of column (4). All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5). 183 Commissioner of Income-tax, Udaipur Udaipur In the State of Rajasthan,-Districts of Udaipur, Rajsamand, Banswara and Chittorgarh (other than Rawatbhata Town of Begun Tehsil) (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). 1 [ 184 Commissioner of Income-tax, Chennai -I Chennai, Tamil Nadu In the State of Tamil Nadu - (A) Districts of Chennai, Kanchipuram and Tiruvallur; (B) Areas within the city of Chennai, bearing the Postal Identification Numbers : 600 004 - Mylapore HO; 600 017-T. Nagar; 600 028 - R A Puram; 600 035 - Nandanam; and 600 085 - Kotturpuram. ( a ) Persons referred to in item (i) of column 6, being Companies registered under the Companies Act, 1956 , and having registered office in the area mentioned in item (A) of column 4. ( b ) Persons being individual referred to in item (ii) of column 6 ( c ) Persons referred to in item (iii) of column 6, being other than companies, deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (B) of column 4; ( d ) Persons referred to in item (iii) of column 6, being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (B) of column 4; (i) in the case of Companies registered with the name beginning with any of the alphabets 'A' or 'B' or 'C or 'D'; excluding those companies mentioned in item (e) of column 5 of Serial number 187; (ii) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (i); (iii) all cases of the persons referred to in corresponding entries in items (c) and (d) of column 5 whose principal source of income is from other than salary ; 185 Commissioner of Income-tax, Chennai - II Chennai, Tamil Nadu In the State of Tamil Nadu - (A) Districts of Chennai Kanchipuram and Tiruvallur; (B) Areas covered under the Chennai Municipal Corporation; and the following pin codes situated outside the Chennai Municipal Corporation; 600 052 - Red Hills; 600 054 - Avadi Camp HO; 600 055 - Avadi IAF; 600 056 - Poonamallee 600 062- Satyamurthy Nagar; 600 063 - Srinivasa Nagar; 600 065 - CRP Camp Avadi; 600 067 - Sholavaram; 600 069 - Kunrathur; 600 071 - Kamaraj Nagar; 600 072 - Pattabiram; 600 077 - Tiruverkadu; 600 109 - Avadi RCS Complex; 600 103 - Manali New Town; 600 120 - North Chennai Thermal. (a) Persons referred to in item (i) of column 6, being Companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (A) of column 4; (b) Persons being individual referred to in item (ii) of column 6; (c) Persons referred to in item (iii) of column 6, being individual deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (B) of column 4; (i) in the case of Companies registered with the name beginning with any of the alphabets 'E' or 'F' or 'G' or 'H' or 'I' or 'J' or 'K' or 'L'; excluding those companies mentioned in item (e) of column 5 of Serial number 187; (ii) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (i); (iii) Employees or Pensioners of Government of India, Government of Tamil Nadu, local bodies, Government Pensioners, having principal source of income from salary ; 186 Commissioner of Income-tax, Chennai - III Chennai, Tamil Nadu In the State of Tamil Nadu - (A) Districts of Chennai Kanchipuram and Tiruvallur; (B) Areas within the city of Chennai, bearing the Postal Identification Numbers 600 010 - Kilpauk; 600 011 -Perambur; 600 012 - Perambur Barracks; 600 023 - Ayanavaram; 600 029 - Aminjikarai; 600 030 - Shenoy Nagar; 600 037 - Mogappair ; 600 038 - ICF Colony; 600 040 - Anna Nagar; 600 049 - Villivakkam; 600 050 - Padi; 600 052 - Red Hills; 600 053 - Ambattur HO; 600 054 - Avadi Camp HO; 600 055 - Avadi IAF; 600 058 - Ambattur Industrial Estate; 600 065 - CRP Camp Avadi; 600 066 - Puzhal; 600 067 - Sholavaram; 600 071 - Kamaraj Nagar; 600 072 - Pattabiram; 600 076 - Korattur RS; 600 080 - Korattur ; 600 082 - Jawahar Nagar; 600 084 - Flowers Road; 600 098 - SIDCO Estate; 600 099 - Kolathur; 600101 - Anna Nagar West Extn.; 600 102 - Anna Nagar East; 600 109 - Avadi RCS Complex; 600 110 - Ponniamman Koil. (a) Persons referred to in item (i) of column 6, being Companies registered under the Companies Act, 1956 , and having registered office in the area mentioned in item (A) of column 4; (b) Persons, being individual referred to in item (ii) of column 6; (c) Persons referred to in item (iii) of column 6, being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (B) of column 4; (d) Persons referred to in item (iii) of column 6, being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (B) of column 4; (i) in the case of Companies registered with the name beginning with any of the alphabets 'T' or 'U' or 'V or 'W or 'X' or 'Y' or Z'; excluding those companies mentioned in item (e) of column 5 of Serial number 187; (ii) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (i); (iii) all cases of the persons referred to in corresponding entries in (c) and (d) of column 5 whose principal source of income is from other than salary 187 Commissioner of Income-tax, Chennai - IV Chennai, Tamil Nadu In the State of Tamil Nadu - (A) Districts of Kanchipuram and Tiruvallur; (B) Areas covered under the Chennai Municipal Corporation; and the following pin codes situated outside the Chennai Municipal Corporation; 600 052 - Red Hills; 600 054 - Avadi Camp HO; 600 055 - Avadi IAF; 600 056 - Poonamallee; 600 062- Satyamurthy Nagar; 600 063 - Srinivasa Nagar; 600 065 - CRP Camp Avadi; 600 067 - Sholavaram; 600 069 - Kunrathur; 600 071 - Kamaraj Nagar; 600 072 - Pattabiram; 600 077 - Tiruverkadu; 600 109 - Avadi RCS Complex; 600 103 - Manali New Town; 600 120-North Chennai Thermal. (C) Areas covered under the Chennai Municipal Corporation; ( a ) Persons referred to in item (i) of column 6, being Companies registered under the Companies Act, 1956 , and having registered office in the area mentioned in item (A) or (C) of column 4; ( b ) Persons, being individual referred to in item (ii) of column 6; ( c ) Persons referred to in item (iii) of column 6, being individual -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 referred to in item (iv) of column 6, being other than Companies, deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (C) of column 4; ( e ) Persons referred to in item (iv) of column 6, being Companies registered under the Companies Act, 1956 , and having registered office in the area mentioned in item (C) of column 4; (i) in the case of Companies registered with the name beginning with any of the alphabets 'M' or 'N'; (ii) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (i); (iii) Employees or Pensioners of Public Sector Undertakings, Banks having principal source of income from Salary ; (iv) Persons whose principal source of income is from any activity associated with movies, films, television and such other entertainment activity including audio or video production, distribution, display, software support, infrastructural support, technical support, stage shows and also including cases of artistes, video and disc jockeys, cable and radio operators; 188 Commissioner of Income-tax Chennai - VI Chennai, Tamil Nadu In the State of Tamil Nadu - (A) Districts of Kanchipuram and Tiruvallur; (B) Areas within the city of Chennai, bearing the Postal Identification Numbers : 600 006 - Greams Road; 600 018 - Teynampet; 600 031 - Chetpet; 600 034 - Nungambakkam; 600 086 - Gopalapuram (C) Areas covered under the Chennai Municipal Corporation; and the following pin codes situated outside the Chennai Municipal Corporation ; 600 052 - Red Hills; 600 054 - Avadi Camp HO; 600 055 - Avadi IAF; 600 056 - Poonamallee; 600062- Satyamurthy Nagar; 600 063 - Srinivasa Nagar; 600 065 - CRP Camp Avadi; 600 067 - Sholavaram; 600 069 - Kunrathur; 600 071 - Kamaraj Nagar; 600 072 - Pattabiram; 600 077 - Tiruverkadu; 600 109 - Avadi RCS Complex; 600 103 - Manali New Town; 600 120 - North Chennai Thermal. ( a ) Persons referred to in item (i) of column 6, being Companies registered under the Companies Act, 1956 and having registered office in the area mentioned in item (A) or (C) of column 4; ( b ) Persons, being individual referred to in item (ii) of column 6; ( c ) Persons referred to in item (iii) of column 6, being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (B) of column 4. ( d ) Persons referred to in item (iii) of column 6, being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (B) of column 4; ( e ) Persons referred to in item (iv) of column 6, being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (C) of column 4. (i) in the case of Companies registered with the name beginning with any of the alphabets, 'O' or 'P' or 'Q' or 'R' excluding those companies mentioned in item (e) of column 5 of Serial number 187; (ii) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (i); (iii) all cases of the persons referred to in corresponding entries in item (c) and (d) of column 5 whose principal source of income is from other than salary ; (iv) all cases of the persons referred to in corresponding entries in item (e) of column 5 whose names begin with any of the alphabets from 'A' to 'K', (excluding those persons mentioned in item (iii) of column 6 of Serial numbers 185 and 187) and whose principal source of income is from salary ; 189 Commissioner of Income -tax Chennai -VI Chennai, Tamil nadu In the State of Tamil Nadu - (A) Districts of Kanchipuram and Tiruvallur; (B) Areas covered under the Chennai Municipal Corporation; and the following pin codes situated outside the Chennai Municipal Corporation ; 600 052 - Red Hills; 600 054 - Avadi Camp HO; 600 055 - Avadi IAF; 600 056 - Poonamallee; 600 062- Satyamurthy Nagar; 600 063 - Srinivasa Nagar; 600 065 - CRP Camp Avadi; 600 067 - Sholavaram; 600 069 - Kunrathur; 600 071 - Kamaraj Nagar; 600 072 - Pattabiram; 600 077 - Tiruverkadu; 600 109 - Avadi RCS Complex; 600 103 - Manali New Town; 600 120 - North Chennai Thermal. ( a ) Persons referred to in item (i) of column 6, being Companies registered under the Companies Act, 1956 , and having registered office in the area mentioned in item (A) or (B) of column 4; ( b ) Persons, being individual referred to in item (ii) of column 6; ( c ) Persons referred to in item (iii) of column 6, being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (B) of column 4. (i) in the case of Companies registered with the name beginning with the alphabet 'S'; excluding those companies mentioned in item (e) of column 5 of Serial number 187; (ii) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (i); (iii) All cases of the persons referred to in corresponding entries in item (c) of column 5 whose names begin with any of the alphabets from 'L' to 'Z', (excluding those persons mentioned in item (iii) of column 6 of Serial numbers 185 and 187) and whose principal source of income is from Salary ; 190 Commissioner of Income-tax, Chennai - VII Chennai, Tamil Nadu In the State of Tamil Nadu -Areas within the city of Chennai bearing the Postal Identification Numbers 600 002 - Mount Road; 600 005 - Triplicane ; 600 007 - Vepery ; 600 008 - Egmore ; 600 021 - Washermenpet; 600 081 - Tondiarpet; 600 105 - Commander in Chief Road; 6000 112 -Choolai; 600 115 - Madras University; 600 043 - Pallavaram ; 600 044 - Chromepet; 600 045 - Tambaram West; 600 046 - Tambaram IAF; 600 047 - Tambaram Sanatorium; 600 048 - Vandalur; 600 059 - Tambaram East; 600 064 - Chitlapakkam ; 600 070-Anakaputhur; 600 073 - Selaiyur ; 600 074 - Pozhichalur ; 600 075 - Pammal; 600 100 - Medavakkam; 600 117 - Old Pallavaram; 600 126 - Madambakkarn and Areas of the following taluks of Kanchipuram and Tiruvallur Districts -Chengalpet, Madurantakam, Cheyyur, Tirukalukundram and Tambaram. (a) Persons referred to in item (i) of column 6, being other than companies deriving income from sources other than income from business or profession and residing within the territorial areas mentioned in column 4; (b) Persons referred to in item (i) column 6, being other than companies deriving income from business or profession and whose principal place of business is within the territorial areas mentioned in column 4; (c) Persons referred to in item (ii) of column 6, being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column 4; (i) All cases of the persons referred to in corresponding entries in items (a) and (b) column 5 whose principal source of income is from other than Salary ; (ii) All cases of the persons referred to in corresponding entries in item (c) of column 5 whose principal source of income is from Salary ; 191 Commissioner of Income-tax Chennai - VIII Chennai, Tamil Nadu In the State of Tamil Nadu - (A) Areas within the city of Chennai, bearing the Postal Identification Numbers 600 001 - Chennai GPO; 600 009 - Fort St. George; 600 014 - Royapettah; 600 104 - Chennai High Court; 600 108-Broadway; (B) Districts of Kanchipuram and Thiruvallur; (C) Districts of Vellore and Tiruvannamalai; ( a ) Persons referred to in item (i) and (ii) of column 6, being other than companies deriving income from sources other than income from business or profession and residing within the territorial areas mentioned in items (A), (B) or (C) of column 4; ( b ) Persons referred to in item (i) of column 6, being other than companies deriving income from business or profession and whose principal place of business is within the territorial areas mentioned in items (A), (B) or (C) of column 4; ( c ) Persons referred to in item (i) of column 6, being Companies registered under the Companies Act, 1956 and having registered office in the areas mentioned in item (C) of column 4; (i) All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column 5 whose principal source of income is from other than Salary ; (ii) All cases of the persons referred to in corresponding entries in item (a) of column 5 whose principal source of income is from Salary ; 192 Commissioner of Income-tax Chennai - IX Chennai, Tamil Nadu In the State of Tamil Nadu - Areas within the city of Chennai, bearing the Postal Identification Numbers 600 003 - Park Town; 600 013 - Royapupram; 600 019 - Thiruvottriyur; 600 039 - Vyasarpadi; 600 051 - Madhavaram Milk Colony; 600 057 - Ennore Thermal Station; 600 060 - Madhavaram ; 600 068 - Manali; 600 079 - Sowcarpet; 600 103 - Manali New Town; 600 118 - Kodungaiyur ; 600 120 - North Chennai Thermal. (a) Persons referred to in column 6, being other than companies deriving income from sources other than income from business or profession and residing within the territorial areas 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 areas mentioned in column 4; All cases of the persons referred to in corresponding entries in items (a) and (b) of column 5 whose principal source of income is from other than Salary ; 193 Commissioner of Income-tax Chennai - X Chennai, Tamil Nadu In the State of Tamil Nadu - Areas within the city of Chennai, bearing the Postal Identification Numbers 600 015 - Saidapet; 600 016 - Alandur; 600 020 - Adayar; 600 022 - Raj Bhavan; 600 024 - Kodambakkam ; 600 025 - Guindy Engineering College; 600 026 - Vadapalani; 600 027 - Meenambakkam; 600 032 - Guindy; 600 033 - West Mambalam; 600 036 - IIT; 600 041 - Tiruvanmiyur; 600 042 - Velachery; 600 056 - Poonamallee; 600 061 - Nanganallur; 600 062 - Satyamurthy Nagar; 600 063 - Srinivasa Nagar; 600 069 - Kunrathur ; 600 077 - Tiruverkadu; 600 078 - K K Nagar; 600 083 - Ashok Nagar; 600 087 - Alwarthirunagar; 600 088 - Adambakkam; 600 089 - Nandambakkam; 600 090 - Besant Nagar; 600 091 - Madipakkam; 600 095 - Maduravoyal; 600 092 - Virugambakkam; 600 093 - Saligramam ; 600 094 - Choolaimedu; 600 096 - Perungudi; 600 097 - Okkiam Thoiaipakkam; 600 106 - Arumbakkam ; 600 107 - Koyambedu; 600 111 -IyappaNagar ; 600 113 - TTTI Taramani; 600 114 - Pazhavanthangal; 600 115 - Injainbakkam; 600 116 - Porur; 600 119 - Sholinganallur. (a) Persons referred to in column 6, being other than companies deriving income from sources other than income from business or profession and residing within the territorial areas 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 areas mentioned in column 4; All cases of the persons referred to in corresponding entries in items (a) and (b) of column 5 whose principal source of income is from other than Salary . ] 194 Commissioner of Income -tax, Pondicherry Pondicherry (a) In the State of Tamil Nadu-Districts of Cuddalore and Villupuram. (b) In the Union territory of Pondicherry Areas other than the region of Karaikal (a) Persons referred to in column (6). being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) and (b) of 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 items (a) and (b) of 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 items (a) and (b) of column (4). (e) All cases of the persons referred to in corresponding entries in items (a) (b) and (c) of column (5); 195 Commissioner of Income -tax Coimbatore-I Coimbatore Tamil Nadu In the State of Tamil Nadu, (a) Areas of the District of Coimbatore bearing Postal Identification Numbers 641 001 to 641047; (a) Persons referred to in item (a) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b)persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (a) All cases of persons, whose principal source of income is from other than Salary . (b) Areas of District of Coimbatore, and bearing Postal Identification numbers: 641 001 to 614 003, 641 005, 641 007 to 641 016, 641 018, 641 021, 641 023 to 641 026, 641 028, 641 032, 641 033, 641 035, 641 036, 641 038 to 641 043, 641 045 and 641 046. (c) persons referred to in item (b) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4); and (d) persons, being individual referred to in item (c) of column (6). (b) All companies; (c) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (b) above: 196 Commissioner of Income-tax, Coimbatore-II Coimbatore, Tamil Nadu In the State of Tamil Nadu, (a) Area within the District of Coimbatore and having Postal Identification Numbers: 641 004, 641 006, 641 017, 641 019, 641 020, 641 022, 641 027, 641 029, 641 030, 641 031, 641 034, 641 037, 641 044, 641 047, (b) Districts of Erode and Nilgiris. (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956. and having registered office in the area mentioned in item (a) of column (4) and (b) persons, being individual referred to in item (b) of column (6); (c) persons referred to in item (c) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (d) persons referred to in item (c) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4); (e) persons referred to in item (c) of column (6) being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4). (a) All companies; (b) in the case of an individual who is a managing director or a director or a manager or a secretary in the companies mentioned at item (a) about (c) All cases of the persons referred to in corresponding entries in items (c), (d) and (e) of column (5). 197 Commissioner of Income-tax Coimbatore-III Coimbatore, Tamilnadu In the State of Tamil Nadu, (a) Coimbatore Municipal corporation; (a) Persons referred to in item (a) of column (6) being individual or Hindu Undivided Family, 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) Persons whose principal source of income is from Salary (b) Areas in the District of Coimbatore, not under the jurisdiction of Commissioner of Income-tax, Coimbatore-I and Commissioner of Income -tax, Coimbatore-II. (b) Persons referred to in item (b) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (c) Persons referred to in item (b) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4); (d) Persons referred to in item (b) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4). (b) all cases of the persons referred to in, corresponding entries in items (b), (c) and (d) of column (5). 198 Commissioner' of Income-tax, Madurai - I Madurai, Tamil Nadu In the State of Tamil Nadu, (a) Districts of Tuticorin, Teni Sivaganga and Kanyakumari; (a) Persons referred to in item (a) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) Persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (c) persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5). (b) District of Madurai: (d) persons referred to in item (b) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4); and (e) persons, being individual referred to in item (c) of column (6). (f) persons referred to in item (d) of column (6) being other than companies, deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (g) persons referred to in item (d) of column (6) being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4). (b) in the case of companies, whose name begin with any of the alphabet A or B; (c) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (b) above; (d) persons, other than those whose principal source of income is from Salary, and whose first name begin with any of the alphabet - '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' or 'S' or 'T' or 'U' or 'V' or 'W' or 'X' or 'Y' or 'Z'. 199 Commissioner of Income-tax. Madurai-II Madurai, Tamil Nadu In the State of Tamil Nadu, (a) District of Madurai; (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); and (b) persons, being individual referred to in item (b) of column (6); (c) Persons referred to in item (c) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (d) persons referred to in item (c) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (e) persons referred to in item (d) of column (6), being individual or Hindu Undivided Family, deriving income from sources other than business or profession and residing within the territorial area mentioned in item (a) of column (4); (a) In the case of companies, such cases, whose name begin with alphabets 'C' or 'D' or 'E' or 'F' or 'G' or 'H' or 'I' or 'J' or 'K' or 'L' or 'M' alphabet 'N' or 'O' or 'P' or 'Q' or 'R' or 'S' or 'T' or 'U' or 'V' 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) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (a) above; (c) persons, other than those whose principal source of income is from Salary , whose first name begin with any of the alphabet 'A' or 'B' (d) persons, whose principal source of income is from Salary ; (b) Districts of Dindigul, Virudhnagar, Ramnathpuram and Tirunelvelli (f) persons referred to in item (e) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (d) of column (4); (g) persons referred to in item (e) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (d) of column (4); (h) persons referred to in item (e) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (d) of column (4). (e) all cases of the persons referred to in corresponding entries in items (f), (g) and (h) of column (5). 200 Commissioner of Income-tax Trichy-I Trichy, Tamil Nadu In the State of Tamil Nadu, - (a) Districts of Pudukottai Karur and Peramblur; (a) Persons referred to in item (a) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (c) persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (a) All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5); (b) District of Thiruchirapalli other than areas bearing any of the following Postal Identification Numbers: 620 007, 620 010 to 620 016, 620 019, and 620 022 to 620 026; (d) persons referred in item (b) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (e) persons referred to in item (b) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4); (f) persons referred to in item (b) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4); (b) all cases of the persons referred to in corresponding entries in items (d), (e) and (f) of column (5). (c) District of Thiruchirapalli (g) persons referred to in item (c) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within territorial area mentioned in item (c) of column (4) (c) persons referred to in item (c) of column (5) whose principal source of income is from Salary 201 Commissioner of Income-tax, Trichy-II Trichy, Tamil Nadu In the State of Tamil Nadu, (a) Districts of Thanjavur, Thiruvarur and Nagapattinam; (b) Karaikal region of the Union territory of Pondicherry; (a) Persons referred to in item (a) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (a) and (b) of column (4); (b) persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in items (a) and (b) of column (4); (c) persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having , registered office in the area mentioned in item (a) and (b) of column (4); (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5), (c) District of Thiruchirapalli, and bearing Postal Identification Numbers: 620 007, 620 010 to 620 016, 620 019, and 620 022 to 620 026. (d) persons referred to in item (b) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area item mentioned in hem (c) of column (4); (e) persons referred to in item (b) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (c) of column (4) (f) persons referred to in item (b) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (c) of column (4). (b) all cases,, whose principal source of income is from other than Salary . 202 Commissioner of Income-tax, Salem Salem, Tamil Nadu In the State of Tamil Nadu, - Districts of Salem, Namakkal and Dharmapuri (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons referred to in column (6), being companies registered under the Companies Act 1956, and having registered office in the area mentioned in column (4). (a) All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5). 203 Commissioner of Income-tax Kolkata-I Kolkata West Bengal In the State of West Bengal,-(a) Areas bearing the Postal Identification Numbers: 700 021, 700 022, 700 062, 700 072, 700 064, 700 066, 700 091, 700 097, 700 098, 700 100, 700 101, 700 102. 700 013, 700 071, 700 087, 700 016, 700 017, 700 018, 700 027, 700 053, 700 023, 700 034, 700 043; (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (b) persons, being individual referred to in item (b) of column (6); (a) In the case of companies, all cases; (b) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentio-ned at item (a) above; (b) Districts of Kolkata, Howrah, North 24 Parganas, and South 24 Parganas; (c) persons referred to in item (c) of column (6), being companies registered under the Companies Act, 1956 and having registered office in the area mentioned in item (b) of column (4); (d) persons, being individual referred to in item (d) of column (6); (c) Cases of companies, which are engaged in the business of software, jute related trade, engineering goods, machinery parts iron and steel foundries; (d) in the case of an individual who is a managing director or a director or a manager or a secretary in the companies mentioned at item (a) above; (c) Union territory of Andaman and Nicobar Island (e) parsons referred to in item (e) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (c) of column (4); (f) persons referred to in item (e) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (c) of column (4); (g) persons referred to in item (e) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (c) of column (4). (e) all cases of the persons referred to in corresponding entries in items (e), (f) and (g) of column (5) 204 Commissioner of Income-tax, Kolkata-II Kolkata, West Bengal In the State of West Bengal,- (a) Areas bearing the Postal Identification Numbers : 700 001, 700 008, 700 024, 700 044, 700 060, 700 061, 700 063, 700 088, 700 104, 700 047, 700 070, 700 081, 700 084, 700 086, 700 096, 700 099, 700 103, 700 039, 700 040, 700 041, 700 042, 700 045, 700 078, 700 079, 700 082, 700 092, 700 093, 700 094, 700 095, 700 010, 700 048, 700 049, 700 051, 700 052, 700 011, 700 065, 700 074, 700 076, 700 077, 700 015, 700 080, 700 083, 700 089, 700 090, 700 055, 700 056, 700 057, 700 058, 700 059, 700 046. 700 105, 700 050, 700 085, 700 054, 700 067, 700 035, 700 036 and 700 007; (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (b) Persons, being individual referred to in item (b) of column (6); (a) In the case of companies, all cases; (b) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (a) above; (b) Districts of Kolkata, Howrah, North 24 Parganas, and South 24 Parganas. (c) persons referred to in item (c) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4) ; (d) persons, being individual referred to in item (b) of column (6). (c) Cases of companies which are engaged in trading/manufacturing of Tea, Paper, Cardboard, Minerals and Sugar ; (d) in the case of an individual who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (a) above 205 Commissioner of Income-tax Kolkata-III Kolkata, West Bengal In the State of West Bengal,- (a) Areas bearing the Postal Identification Numbers : 700 069, 700 002. 700 028, 700 030, 700 004, 700 037, 700 009, 700 014, 700 012. (b) areas of Howrah Sadar Sub-Division and Uluberia Sub-Division; not specifically assigned to any other charge. (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956 and having registered office in the area mentioned in items (a) and (b) of column (4); (b) persons, being individual referred to in items (b) of column (6) : (a) In the case of companies all cases; (b) in the case of an individual who is a managing director, or a director or a manager or secretary in the compa- nies mentioned at item (a) above ; (c) Districts of Kolkata, Howrah North 24 Perganas and South 24 Perganas (c) persons referred to in item (c) of column (6). being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (c) of column (4); (d) persons, being individual referred to in item (d) of column (6). (c) In the case of companies those who carry out business of insurance and banking, tobacco, rubber, newspaper and periodicals, hotels restaurants and shipping; (d) in the case of an individual who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (a) above. 206 Commissioner of Income-tax, Kolkata-IV Kolkata, West Bengal In the State of West Bengal,- (a) Area bearing the Postal Identification Numbers : 700 073, 700 019, 700 029, 700 031, 700 032, 700 068, 700 006, 700 003, 700 005, 700 020, 700 025, 700 026, 700 033 and 700 038; (b) areas of Barasat, Barrackpore, Bangaon, Basirhat, Alipore, Baruipore, Diamondharbour, Canning and Kakdwip Sub-Divisions not specifically assigned to any other Commissioner of Income-tax; (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in items (a) and (b) of column (4); (b) persons, being individual referred to in item (b) of column (6); (a) In the case of companies, all cases; (b) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (a) above; (c) Districts of Kolkata, Howrah, North 24 Parganas, and South 24 Parganas. (c) persons referred to in item (c) of column (6), being, companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (c) of column (4); (d)persons, being individual referred to in item (d) of column (6); (c) In the case of companies, such cases carrying on the business of textiles, Art Fabrics, chemicals, Pharmaceuticals and contract business; (d) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (a) above. 207 Commissioner of Income-tax Kolkata-V Kolkata West Bengal In the State of West Bengal,- City of Kolkata 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, Post and telegraph. Defence, Defence Factories and Videsh Sanchar Nigam Limited departments whose principal source of income is from Salary . 208 Commissioner of Income-tax Kolkata-VI Kolkata West Bengal In the State of West Bengal,- City of Kolkata 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 Kolkata Metropolitan Development Authority, Indal, Insurance Companies, Kolkata Port Trust and Non- government Schools, and whose principal source of income is from Salary 209 Commissioner of Income-tax Kolkata-VII Kolkata West Bengal In the State of West Bengal,- City of Kolkata 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 of Science Museum Indian Museum. Police Department, Labour Department, Fisheries Department, West Bengal State Electricity Board, Public Works Department, Non- government Colleges. Education Department, Board of Secondary Education, Board of Higher Secondary Education, and whose principal source of income is from Salary . 210 Commissioner of Income-tax, Kolkata- VIII Kolkata, West Bengal In the state of West Bengal - City of Kolkata 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 Health Department, Food and Civil Supplies including Food Corporation of India, Indian Airlines, and other Airlines, HPCL, Govt. Schools and Colleges, Agriculture, Non-govt. Schools, Railway workshop and Indian Railways, and whose principal source of income is from Salary . 211 Commissioner of Income-tax Kolkata-IX Kolkata, West Bengal In the state of West Bengal - City of Kolkata 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 Department of Central Excise and Customs. Jute Corporation of India, Border security force, Central Reserve Police Force, West Bengal Government Health Scheme, Indian Drug Research Laboratory, SIB, Government of India Press, Mint, Central Inland Water Transport Registrar of Company Affairs, SAI, National Sample Survey National Test House, Natmo Export Inspection Council Agency, Airport Authority of India, Audit Department, Matelogical Department Botanical Survey of India, Geological Survey of India Zoological Survey of India Transport Department, Assembly/Governor House. Registrar, Sub-Registrar Registrar of Co-operative Societies, Housing, Tourism. Social Welfare, Fisheries and Forest Departments, Civil Administrations, Drugs Controller, Irrigation and Waterways, Fire Service, Judiciary. Civil Defence, Air India and Animal Husbandry, and whose principal source of income is from Salary . 212 Commissioner of Income-tax Kolkata-X Kolkata, West Bengal In the state of West Bengal - Areas bearing the Postal Identification Numbers : 700 018, 700 023, 700 043, 700 053, 700 020, 700 025, 700 026 and 700 027, 700 019, 700 029, 700 031, 700 068 (a) Persons referred to in column (6). being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4): (d) 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). Persons other than those whose principal source of income is from Salary 213 Commissioner Of Incomer-tax, Kolkata XI Kolkata, West Bengal In the State of West Bengal, (a) Areas bearing the Postal Identification Numbers : 700 016, 700 017, 700 032, 700 033, 700 034, 700 038, 700 071 and 700 087; (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (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); (a) Persons other than those whose principal source of income is from salary (b) Districts of Kolkata, Howrah, North 24 Parganas and South 24 Parganas; (c) individual referred to in item (b) of column (6), residing within the territorial area mentioned in item (b) of column (4); (b) persons referred to in item (c) of column (5), being individual of Chinese origin having the principal source of income from business or profession; (c) Districts of Kolkata, Howrah, North 24 Parganas and South 24 Parganas (d) Persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (c) of column (4); (e) persons, referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (c) of column (4). (c) persons referred to in items( d) and (e) of column (5) deriving income from execution of contracts in any project of Central or State Government. 214 Commissioner of Income-tax, Kolkata-XII Kolkata, West Bengal In the State of West Bengal,- Areas bearing the Postal Identification Numbers : 700 001, 700 002, 700 010, 700 011, 700 015, 700 028, 700 030 and 700 037. (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (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). Cases of persons referred to in column (5) other than those, whose principal source of income is from Salary 215 Commissioner of Income-tax, Kolkata- XIII Kolkata, West Bengal In the State of West Bengal, Areas bearing the Postal Identification Numbers: 700 004, 700 005, 700 014, and 700 069 (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (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). Cases of persons referred to in column (5) other than those, whose principal source of income is from Salary 216 Commissioner of Income-tax, Kolkata- XIV Kolkata, West Bengal In the State of West Bengal,- Areas bearing the Postal Identification Numbers : 700 035, 700 036, 700 046, 700 050, 700 054, 700 067, 700 085 and 700 105 (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (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). Cases of persons referred to in column (5) other than those, whose principal source of income is from Salary 217 Commissioner of Income-tax, Kolkata- XV Kolkata, West Bengal In the State of West Bengal : Areas bearing the Postal Identification Numbers: 700 007, 700 009, 700 012 and 700 073. (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (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). Cases of persons referred to in column (5) other than those, whose principal source of income is from Salary 218 Commissioner of Income-tax, Kolkata- XVI Kolkata, West Bengal In the State of West Bengal : (a) Areas bearing the Postal Identification Numbers : 700 021, 700 022, 700 062 and 700 072; (b) Areas of Howrah Sadar sub-Division and Uluberia Sub-division. (a) Persons referred to in item (a) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (a) and (b) of column (4); (b) persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in items (a) and (b) column (4); (a) Cases of persons referred to in items (a) and (b) of column (5) other than whose principal source of income is from Salary (c) Districts of Kolkata, Howrah, North 24 Parganas and South 24 Parganas (c) Persons referred to in item (b) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (c) of column (4). (b) Persons referred to in item (c ) of column (5) having principal source of income from the business of plying taxies, lorries and trucks, buses and mini buses and other commercial road transport vehicles. 219 Commissioner of Income-tax, Kolkata- XVII Kolkata, West Bengal In the State of West Bengal, (a) Areas bearing the Postal Identification Numbers : 700 048, 700 049, 700 051, 700 052, 700 055, 700 056, 700 057, 700 058, 700 059, 700 064, 700 065, 700 066, 700 074, 700 076, 700 077, 700 080, 700 083, 700 089, 700 090, 700 091, 700 097, 700 098, 700 100, 700 101, and 700 102; (b) Area of Barasat Sub-Division, Barrackpore Sub-Division, Bangaon Sub-Division, and Basirhat Sub-Division of District of North 24 Parganas. (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (a) and (b) of 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 items (a) and (b) of column (4). Cases of persons referred to in column (5) other than those, whose principal source of income is from Salary 220 Commissioner of Income-tax. Kolkata- VIII Kolkata, West Bengal In the State of West Bengal, - (a) Areas bearing the Postal Identification Numbers : 700 008, 700 039, 700 040, 700 041, 700 042, 700 044, 700 045, 700 047, 700 060, 700 061, 700 063, 700 070, 700 075, 700 078, 700 079, 700 081, 700 082, 700 084, 760 086, 700 088, 700 092, 700 093, 700 094, 700 095, 700 096, 700 099, 700 103 and 700 104 : (b) Areas of Alipore Sadar Sub- Division, Baruipore Sub-Division, Diamond Harbour Sub-Division, Canning Sub-Division, and Kakdwip Sub-Division, of the District of South 24 Parganas; (a) Persons referred to in items (a) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (a) and (b) of column (4) : (b) persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in items (a) and (b) of column (4): (a) Cases of persons referred to in items (a) and (b) of column (5) other than those, whose principal source of income is from Salary (c) Districts of Haldia, and Contai and Tamluk Sub-divisions of Midnapore District. (c) persons referred to in item (b) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area men tioned in item (c) of column (4); (d) persons referred to in item (b) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (c) of column (4). (e) persons referred to in item (b) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (c) of column (4). (b) all cases of persons referred to in items (c), (d) and (e) of column (5). 221 Commissioner of Income-tax, Kolkata-XIX Kolkata, West Bengal In the State of West Bengal,- (a) Areas bearing the Postal Identification Numbers : 700 013. (a) Persons referred to in item (a) of column (97), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentionined in item (a) of column (4); (b) persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (a) cases of persons referred to in items (a) and (b) of column (5) other than whose principal source of income is from Salary ; (b) Areas of Midnapore Sadar, Kharagpore, Khatal and Jhargram Sub-Division of Midnapore District (c) persons referred to in item (b) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorical area mentioned in item (b) of column (4); (d) persons referred to in item (b) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4); (e) persons referred to in item (b) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4); (b) all cases of persons referred to in items (c), (d) and (e) of column (5). (c) City of Kolkata (f) persons referred to in item (c) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (c) of column (4); (g) persons referred to in item (c) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (c) of column (4). (c) persons referred to in items (f) and (g) of column (5) whose principal source of income is from the profession of: (i) Legal practitioners and solicitors (ii) Chartered Accountant or (iii) Insurance Agent. 222 Commissioner of Income-tax, Kolkata-XX Kolkata, West Bengal In the State of West Bengal,- (a) Areas within the territorial limits of Hooghly Sadar, Arambagh, Chandannagar and Srirampore Sub-Division of Hooghly District (a) Persons referred to in item (a) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (c) persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4). (a) All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5). (b) Areas of the city of Kolkata and the Districts of North 24 Parganas, and South 24 Perganas. (d) persons referred to in item (b) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (e) persons referred to in item (b) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4); (b) persons referred to in items (d) and (e) of column (5) carrying on the business of manufacture, distribution and sale of medicines and drugs or of optical appliances or of running Nursing Homes; (c) Area within the city of Kolkata and the Districts of North 24 Perganas, and South 24 Perganas (f) persons referred to in item (c) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (c) of column (4); (g) persons referred to in item (c) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (c) of column (4); (h) persons referred to in item (c) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (c) of column (4). (c) persons referred to in items (f), (g) and (h) of column (5), and- (i) whose principal source of income is from the profession of Medical Practitioners (other than Government servants), or (ii) who are AOPs in the nature of clubs and sports associations, or (iii) who are owners of race horses and/or Jockeys, or (iv) engaged in all kinds of performing arts, film producers, exhibitors, studio owners, cinema house owners, theatre owners, yatra-producers and employees connected with production, distribution and exhibition of films, theatres, yatras and all other performing arts. 223 Commissioner of Income-tax, Kolkata-XXI Kolkata, West Bengal In the State of West Bengal: (a) Areas bearing the Postal Identification Numbers: 700 003 or 700 006; (a) Persons referred to in item (a) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (c) persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (a) Cases of persons referred to in items (a), (b) and (c) of column (5), other than those whose principal source of income is from Salary ; (b) areas of. (i) Krishnanagar, (ii) Ranaghat, (iii) Kalyani, (iv) Tehatta, Jangipore, Lalbagh, Domkal, Berhampore, Sadar and Kandi Sub-Division of Murshidabad District and Berhampore Municipality. (d) persons referred to in item (b) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (e) persons referred to in item (b) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4); (f) persons referred to in item (b) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4). (b) all cases of the persons referred to in corresponding entries in items (d) and (e) and (f) of column (5) 224 Commissioner of Income-tax, Siliguri Siliguri, West Bengal (a) In the State of West Bengal: District of Darjeeling and Siliguri, Karshiong and Kalimpong Sub-Division (b) State of Sikkim (a) Persons referred to in item (a) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (a) and (b) of column (4); (b) persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in items (a) and (b) of column (4); (c) persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in items (a) and (b) of column (4). All cases of the persons referred to in corresponding entries in items (a) and (b) and (c) of column (5) 225 Commissioner of Income-tax, Jalpaiguri Jalpaiguri, West Bengal In the State of West Bengal,- (a) Area falling within the territorial limits of : (i) Jalpaiguri Sadar, (ii) Aliporedwar, (iii) Coochbehar Sadar, (iv) Dinhata, (v) Mathabhanga, (vi) Toofanganj, (vii) Mekhaliganj Sub-Divisions, (b) Maldah and North Dinajpore and South Dinajpore Districts. (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (a) and (b) of 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 items (a) and (b) of 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 items (a) and (b) of column (4). All cases of the persons referred to in corresponding entries in items (a) and (b) and (c) of column (5) 226 Commissioner of Income-tax, Durgapur Durgapur, West Bengal In the State of West Bengal,- (a) Durgapur Sub-Division of Burdwan District, and (b) Bankura District. (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (a) and (b) of 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 items (a) and (b) of 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 items (a) and (b) of column (4). All cases of the persons referred to in corresponding entries in items (a) and (b) and (c) of column (5) 227 Commissioner of Income-tax, Asansol Asansol, West Bengal In the State of West Bengal,- (a) Asansol Sub-Division of Burdwan District, and (b) Purulia District (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (a) and (b) of 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 items (a) and (b) of 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 items (a) and (b) of column (4). All cases of the persons referred to in corresponding entries in items (a) and (b) and (c) of column (5) 228 Commissioner of Income-tax, Burdwan Burdwan, West Bengal In the State of West Bengal,- (a) Areas within the District of Burdwan: (i) Burdwan (ii) North Sadar (iii) South Sadar, (iv) Kln. (v) Kalwa Sub-Division (b) District of Birbhum (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing with the territorial area mentioned in items (a) and (b) of 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 items (a) and (b) of 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 items (a) and (b) of column (4). All cases of the persons referred to in corresponding entries in items (a) and (b) and (c) of column (5) SCHEDULE - II S.No. Designation of the Income-tax authorities Head quarters Jurisdiction (1) (2) (3) (4) 1 Commissioner of Income-tax, Hyderabad-I. Hyderabad All cases falling within the territory of Andhra Pradesh other than the cases assigned to Commissioners of Income-tax against serial numbers 1 to 12 of Schedule-I. 2 Commissioner of Income-tax, Patna-I Patna All cases falling within the territory of Bihar and Jharkhand other than the cases assigned to Commissioners of Income-tax against serial numbers 13 to 20 of Schedule-I. 3 Commissioner of Income-tax, Delhi-I Delhi All cases falling within the territory of Delhi other than the cases assigned to Commissioners of Income-tax against serial numbers 21 to 36 of Schedule-I. 4 Commissioner of Income-tax, Ahmedabad-I Ahmedabad All cases falling within the territory of Gujarat other than the cases assigned to Commissioners of Income-tax against serial numbers 37 to 56 of Schedule-I. 5 Commissioner of Income-tax, Lucknow-I Lucknow All cases falling within the territory of Uttar Pradesh and Uttarakhand other than the cases assigned to Commissioners of Income-tax against serial numbers 57 to 65 and 84 to 92 of Schedule-I. 6 Commissioner of Income-tax, Bangalore-I Bangalore All cases falling within the territory of Karnataka and Goa other than the cases assigned to Commissioners of Income-tax against serial numbers 66 to 77 of Schedule-I. 7 Commissioner of Income-tax, Cochin-I Cochin All cases falling within the territory of State of Kerala and Union territory of Lakshdweep and Minicoy islands other than the cases assigned to Commissioners of Income-tax against serial numbers 78 to 83 of Schedule-I. 8 Commissioner of Income-tax, Bhopal Bhopal All cases falling within the territory of Madhya Pradesh and Chhatisgarh other than the cases assigned to Commissioners of Income-tax against serial numbers 93 to 101 of Schedule-I. 9 Commissioner of Income-tax, Pune-I Pune All cases falling within the territory of Maharashtra (other than Greater Mumbai Municipal Corporation and Navi Mumbai Municipal Corporation) other than the cases assigned to Commissioners of Income-tax against serial numbers 102 to 118 of Schedule-I. 10 Commissioner of Income-tax, Mumbai-I Mumbai All cases falling within the territory of Greater Mumbai Municipal Corporation and Navi Mumbai Municipal Corporation other than the cases assigned to Commissioners of Income-tax against serial numbers 119 to 147 of Schedule-I. 11 Commissioner of Income-tax, Guwahati-I Guwahati All cases falling within the territory of State of Assam, Meghalaya, Manipur, Tripura, Mizoram, Nagaland and Arunachal Pradesh other than the cases assigned to Commissioners of Income-tax against serial numbers 148-152 of Schedule-I. 12 Commissioner of Income-tax, Chandigarh-I Chandigarh All cases falling within the territory of State of Jammu and Kashmir, Punjab, Himachal Pradesh, Union territory of Chandigarh and Haryana other than the cases assigned to Commissioners of Income-tax against serial numbers 153 to 170 of Schedule-I. 13 Commissioner of Income-tax, Bhubaneshwar Bhubaneshwar All cases falling within the territory of Orissa other than the cases assigned to Commissioners of Income-tax against serial numbers 171 to 173 of Schedule-I. 14 Cpmmissioner of Income-tax, Jaipur-I Jaipur All cases falling within the territory of Rajasthan other than the cases assigned to Commissioners of Income-tax against serial numbers 174 to 183 of Schedule-I. 15 Commissioner of Income-tax, Chennai-I Chennai All cases falling within the territory of Tamil Nadu and Pondicherry other than the cases assigned to Commissioners of Income-tax against serial numbers 184 to 202 of Schedule-I. 16 Commissioner of Income-tax, Kolkata-II Kolkata All cases falling within the territory of West Bengal and Sikkim and Union territory of Andaman and Nicobar Islands other than the cases assigned to Commissioners of Income-tax against serial numbers 203 to 228 of Schedule-I. [F. No. 187/5/2001 ITA-I], --------------------- Notes:- 1. Substituted vide Notification No.6/2013 dated 28-01-2013 , before it was read as:- 184 Commissioner of Income-tax, Chennai-I Chennai, Tamil Nadu In the State of Tamilnadu, - Districts of Chennai, Kanchipuram and Tiruvallur. (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (b) Persons, being individual referred to in item (b) of column (6). (a) In the case of companies registered with the name beginning with any of 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 'T' or 'U' or 'V' or 'W' or 'X' or 'Y' or 'Z' (b) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (a) above; 185 Commissioner of Income-tax, Chennai-II Chennai, Tamil Nadu In the State of Tamil Nadu,- Chennai. Municipal Corporation. Persons referred to in column (6), being individual and Hindu Undivided Family, deriving income from sources other than income, from business or, profession and residing within the territorial area mentioned in column (4). Employees of Government of India, Government of Tamilnadu local bodies. Public Sector Undertakings, banks, and Government pensioners, having principal source of income from Salary . 186 Commissioner of Income-tax. Chennai-III Chennai, Tamil Nadu In the State of Tamilnadu,- Districts of Chennai, Kanchipuram And Tiruvallur (a) Persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956 and having registered office in the area mentioned in column (4); (b) persons, being individual referred to in item (b) of column (6); (d) in the case of companies registered with the name beginning with any of the alphabet 'M' or 'N' or 'O' or 'P' or 'Q' or 'R' or 'S': (b) In the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (a) above. 187 Commissioner of Income-tax. Chennai-IV Chennai, Tamil Nadu In the State of Tamilnadu,- (a) District of Chennai; (a) Persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (b) persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (a) Persons, whose principal source of income is from am activity associated with movies, films, television and such other entertainment industry including audio or video production, distribution, display, software support infrastructural support technical support, stage shows and also including cases of artists, video and disc jockeys, cable and radio operators; , (b) Areas within this city of Chennai, bearing the Postal Identification Numbers: 600004-Mylapore HO 600017-T. Nagar. 600028-R A Puram 600035 - Nanadanam and 600085 Kotturpuram (c) persons referred to in item (b) of column (6). being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4): (d) persons referred to in item (b) of column (6) being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4). (b) all cases of the persons referred to in corresponding entries in (c) and (d) of column (5) whose principal source of income is from other than salary . 188 Commissioner of Income-tax. Chennai-V Chennai, Tamil Nadu In the State of Tamilnadu-District of Chennai Persons referred to in column (6) being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4) All cases of the persons referred to in corresponding entries in column (5) other then those which are under the jurisdiction of Commissioner of income-tax Chennai-II and whose principal source of income is from salary 189 Commissioner of Income-tax Chennai-VI Chennai. Tamilnadu In the State of Tamil Nadu- Areas bearing the Postal Identification numbers: 600015-Saidapet 600020 - Adayar 600022 - Raj Bhawan 600024- Kodam-bakkam 600025 - Guindy Engg. College 600026 - Vadapalani 600032-Guindy Industrial Estate 600033-West Mambaiam 600036-IIT 600041 Thiruva-nmiyur 600042 - Velachery 600078 - K K Nagar 600083- Ashok Nagar 600087- Alwarthi-runagar 600090 - Besant Ngar 600092 Virugam-bakkam 600093 - Saligramam 600094 - Choolai medu 600095 - Jaffarkhan pet 600096 - Perungudi 600097- Ekkadu-thungal 600106- Arumba-kkam 600107- Koyambedu 600111- Iyappa Nagar 600113-TTTI Tharamani (a) Persons referred to in column (6) being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (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). Persons other than those whose principal source of income is from salary 190 Commissioner of Income-tax, Chennai-VII Chennai, Tamilnadu In the State of Tamil Nadu, Areas bearing the Postal Identification Numbers: 600002 -Mount Road 600081-Tondiarpet 600005 - Thiruva-llikeni 600105 Comma-nder in Chief Road 600007 - Vepery 600112 - Choolai 600008 - Egmore 600115-Madras University 600 021 - Washermen pet 600016 - St. Thomas Mount 600027 Meenam-bakkam 600037 - OTA 600043 - Pallaavaram 600044-Chrom pet 600045 - Tambaram 600046 - Tambaram IAF 600047 - Tambaram Sanatorium 600048-Vandalur 600114 Pazhavan-thangal 600054 - Avadi Camp 600116 - Porur 600055 - Avadi 1AF 600117 - Old Pallavaram 600059 - Tambaram East 600119 Sholinga-nallur 600056 Poona-mallee 600052 - Red Hills 600061 - Nanganallur 600 068 - Manali 600062 - Satyamurthy Nagar 600103 - Manali Town 600061 - Srinivasa Nagar 600064 Chitalpa-kkam 600065 - CRP Camp Avadi 600066 - Puzhal 600067 - Sholavaram 600069 - Kunrathur 600070 Anaka-puthur 600071 - Kamarajar Nagar 600072 - Pattabiram 600073 - Seleiyur 600074 - Pozhichalur 600075 - Pammal 600077 - Tiruverkadu 600088 - Adambakkam 600089 Nandam-bakkam 600091 Madipa-kkam 600100 - Tirusoolam 600109 - Railway Car Shed Complex Avadi 600120 - (a) Persons referred to in column (6), wing 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). All cases of the persons referred to in corresponding entries column (5) whose principal source of income is from otter than Salary 191 Commissioner of Income-tax, Chennai-VIII Chennai, Tamilnadu In the State of Tamil Nadu,- (a) Area within the city of Chennai, bearing the Postal Identification Numbers: 600001 - Chennai GPO, 600009 - Fort St. George, 600014 - Royapettah 600104 - Chennai High Court, 600108 - Broad Way (a) Persons referred to in item (a) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (b) persons referred to in item (a) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4); (a) All cases of the persons ; referred to in corresponding, entries in items (a) and (b) of column (5) whose - principal source of income is from other than Salary ; (b) Districts of Kanchipuram, and Thiruvallur; (c) persons referred to in item (b) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (b) of column (4); (d) persons referred to in item (b) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4); (b) all cases of the persons referred to in corresponding entries in items (c) and (d) of column (5) whose principal source of income is from other than Salary ; (c) Districts of Vellore, and Tiruvannamalai. (e) persons referred to in item (c) of column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (c) of column (4); (f) persons referred to in item (c) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (c) of column (4). (g) persons referred to in item (c) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (c) of column (4). (c) All cases of the persons referred to in corresponding entries in items (e), (f) and (g) of column (5) 192 Commissioner of Income-tax Chennai-IX Chennai, Tamil Nadu In the State of Tamil Nadu,- Areas hearing the following Postal Identification numbers: 600003 - Park Town 600013 Roya-puram, 600019 Thiruvo-triyur 600039 Vyasar-pady 600051 Madhava-ram Milk Colony 600057 - Ennore Thermal Stn 600060 Madhav-aram 600079 Sowca-rpet, 600118 Kodun-gaiyur (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4): (b) Persons referred to in column (6), being other than companies deriving income from business or profession and and whose principal place of business is within the territorial area mentioned in column (4). All cases of the persons referred to in corresponding entries in items (a) and (b) of column (5), whose principal source of income is from other than Salary . 193 Commissioner of Income-tax, Chennai-X Chennai, Tamil Nadu In the State of Tamil Nadu,- Areas bearing the Postal Identification Numbers: 600 006 - Greams Road 600 010 - Kilpauk 600 011 - Perambur 600 012 - Perambur Barracks 600 018 - Teynampet 600 023 - Ayanavaram, 600 029 - Aminjikarai 600 030 - Shenoy Nagar 600 031 - Chetpet 600 034 - Nungambakkam 600 038 - ICF Colony 600 040 - Anna Nagar 600 049 - Villivakkam 600 050 - Padi 600 053 - Ambattur H O 600 058 - Ambattur Industrial Estate 600 076 - Korattur R S 600 080 - Korattur 600 082 - Jawahar Nagar 600 084 - Flowers Road 600 086 - Gopalapuram 600 098 - Sidco Estate 600 099 - Kolathur 600 101 - Anna Nagar West 600 102 - Anna Nagar East 600 110 - Ponniyamman Koil (a) Persons referred to in column (6), being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (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), Persons referred to in column (5) whose principal source of income is from other than Salary . ************* Notes 1. For further amendment See Notification No.6/2013 dated 28-01-2013