Section 120 of the Income-tax Act, 1961- Jurisdiction of Income-tax Authorities - Amendments in Notification No. S.O.732(E), dated 3-7-2001 - 200/2007 - Income Tax

Section 120 of the Income-tax Act, 1961- Jurisdiction of Income-tax Authorities - Amendments in Notification No. S.O.732(E), dated 3-7-2001 NOTIFICATION NO. 200/2007, dated 31-5-2007 In exercise of the powers conferred by sub-section (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendments in the notifications of the Government of India, Ministry of Finance, (Department of Revenue), Central Board of Direct Taxes, number of S.O. 732(E) dated 3rd July, 2001, namely:- In the said notification,- (i) In the Schedule-I, for serial numbers 34 and 35 and the entries relating thereto, the following serial number and entries shall respectively be substituted, namely:- Schedule S. No. Designation of Income-tax authorities Headquarters Territorial Areas Persons or classes of persons Cases or classes of cases (1) (2) (3) (4) (5) (6) 34 Commissioner of Income-Tax, Delhi-XIV Delhi NationalCapitalTerritory of Delhi 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). (i) Persons being employees of or receiving pension from: (a) Central Government; (b) Government of NationalCapitalTerritory; (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; (f) Indian Air Force; (g) All India Institute of Medical Sciences; (ii) All persons having principal source of income from 'salary' and whose employer's name begins with Alphabet 'G'. 35 Commiss-ioner of Income-tax, Delhi-XV Delhi NationalCapitalTerritory 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). (i) Persons being employees of or receiving pension from: (a) Banks; (b) Public Sector Units; (c) Schools and Colleges; (ii) all persons having principal source of income from salary and whose employer's name begins with alphabets 'B' or 'K'. 2. This notification shall come into force with effect from 1-6-2007. [F. No.187/8/2007-ITA-I]