Amends notification No. S.O. 732(E) dated 31st July, 2001 - Schedule-I, for serial numbers 111 and 112 - 62/2010 - Income Tax

Amends notification No. S.O. 732(E) dated 31st July, 2001 - Schedule-I, for serial numbers 111 and 112 NOTIFICATION NO. 62/2010 Dated: July 27, 2010 In exercise of the powers conferred in 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 31st July, 2001, namely:- In the said notification, in the Schedule-I, for serial numbers 111 and 112 and the entries relating thereto, the following serial number and entries shall be substituted. 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) "111. Commissioner of Income Tax, Nashik-I Nashik Maharashtra In the State of Maharashtra,- a) District of Nashik other than the areas falling within the Talukas of Malegaon, Satana, Nandgaon, Chandwad and Yeola (a) Persons referred to in item (a) of column 6, being companies registered under the Companies Act, 1956 and having registered office or principal place of business in the area mentioned in item (a) of column 4; (a) All company cases whose names begin with the alphabets A, B, C, D, E, F, G, H, I, J, K, L, M, T, U, V, W, X, Y or Z'; (b) persons referred to in item (c) of column 6, being other than companies deriving income from sources other than salary and whose principal place of business or residence is within the territorial area mentioned in item (a) of column 4; (b) All Co-operative societies Trusts, AOP, BOI, Local Authorities and Artificial Juridical person. (c) persons referred to in item (b) of column 6 having its office within the area mentioned in item (a) of column 4; (c) All persons other than those mentioned in items (a) and (b) of column 6 above, whose surname begins with alphabet A, B, C, D E, F, G, H, I, J, K, L, M, W, X, Y or Z in the case of individuals, and in case of other persons whose name begins with the alphabets A, B, C, D, E, F, G, H, I, J, K, L, M, W, X, Y or Z; (d) persons referred to in item (d) of column 6; (d) All persons other than mentioned at items (a), (b) and (c) of column 6 above having income under the head salary and whose employer's name begins with the alphabet M, N, O, P, Q, R, S, T, U, V, W, X, Y or Z; (b) Talukas of Nashik District: i) Malegaon, ii) Satana, iii) Nandgaon, iv) Chandwad and v) Yeola (e) Persons referred to in item (e) of column 6, being companies registered under the Companies Act, 1956 and having registered office or principal place of business in the area mentioned in item (b) of column 4; (e) All cases of persons referred to in corresponding entries in item (e) to (g) of column 5; (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 (b) of column 4; (g) persons referred to in item (e) of column 6, having income from sources other than business and who are residing or functioning within the territorial area mentioned in item (b) of column 4; (c) Districts of Dhule and Nandurbar (h) persons referred to in item (f) of column 6, being companies registered under the Companies Act, 1956 and having registered office or principal place of business in the 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, having income from sources other than business and who are residing or functioning within the territorial area mentioned in item (c) of column 4. 112. Commissioner of Income Tax, Nashik-II Nashik Maharashtra In the State of Maharashtra,- a) District of Nashik other than the areas falling within the Talukas of Malegaon, Satana, Nandgaon, Chandwad and Yeola. (a) Persons referred to in item (a) of column 6, being companies registered under the Companies Act, 1956 and having registered office or principal place of business in the area mentioned in item of column 4; All company cases whose names begin with the alphabets N, O, P, Q, R or S; (b) persons referred to in item (b) of column 6, being other than companies deriving income from sources other than salary and whose principal place of business or residence is within the territorial area mentioned in item (a) of column 4; (b) All persons, other than those mentioned in items (a) and (b) of column 6, whose surname begins with alphabet N, O, P, Q, R, S, T U or V; in the case of individuals and in case of other persons whose name begins with the alphabet N, O, P, Q, R, S, T, U or V; (c) persons referred to in item (c) column 6; (c) All persons other than mentioned in items (a) and (b) of column 6 above having income under the head salary and whose employer's name begins with the alphabet A, B, C, D, E, F, G, H, I J, K, or L. (b) District of Jalgaon. (d) Persons referred to in item (d) of column 6, being companies registered under the Companies Act, 1956 and having registered office or principal place of business in the area mentioned in item (b) of column 4; All cases of the persons referred to in corresponding entries in items (d) to (f) of column 5.". (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 (b) of column 4; (f) persons referred to in item (d) of column 6 having income from sources other than business and who are residing or functioning within the territorial areas mentioned in item (b) of column 4. F.No.187/11/2009/ITA-I (Raman Chopra) Director (ITA.I) 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 31st July, 2001 and lastly amended, vide, number S.O. 1240(E), dated 26th May, 2010 .