Income-tax Authorities - 92/2009 - Income Tax

Income-tax Authorities NOTIFICATION NO. 92/2009 Dated: December 8, 2009 S.O. 3156(E). - In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961) , the Central Board of Direct Taxes hereby makes the following amendments to the Notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes number S.O. 732(E), dated 3rd July, 2001, namely:- 1. In the said notification in the Schedule-I, for serial numbers 179 and 182 and the entries relating thereto, the following serial numbers and entries shall be substituted, namely:- (1) (2) (3) (4) (5) (6) "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 44 AA 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 item (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 'Y', or 'Z', and whose principal source of income is from "Salary" (d) Districts of Jhunjhunu, Churu, Sikar and Tonk (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) 182 Commissioner of Income Tax, Kota Kota In the State of Rajasthan- (a) Districts of Bundi, Kota , Jhalawar, Baran, Sawaimadhopur, 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 item (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)." (e) All cases of the persons referred to in corresponding entries in item (a) (b) and (c) of column (5). This notification shall take effect with effect from 1-1-2010. Note:-The principal notification was published in the Gazette of India, Part II, Section 3, Sub-section (ii) vide number S.O.732(E) dated the 3rd July, 2001 and lastly amended vide number S.O. 742(E) dated 16-3-2009. F.No.187/02/2009-ITA.I (Raman Chopra) Director(ITA.I)