New Jurisdiction of CIBS OF KOLKATA & GWAHATI - 127/2004 - Income Tax

New Jurisdiction of CIBS OF KOLKATA GWAHATI Notification No. 127 of 2004, dt. 31st Mar., 2004 In exercise of the powers conferred by section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendments in the notification of the Government of India, Ministry of Finance, (Department of Revenue), Central Board of Direct "Taxes, number S.O.883(E) dated the 14th September. 2001. (i) In Schedule to the said notification for serial number 4 and the entries relating thereto, the following serial number and the entries respectively be substituted, namely- SCHEDULE S.No. Designation of Income-tax Authorities Headquarters Territorial area Persons or class of persons Powers and functions (1) (2) (3) (4) (5) (6) 4. Commissioner of Income Tax, (CIB). Kolkata Kolkata West Bengal Area within the limits of (a) States of West Bengal and Sikkim (b) Union territory of Andaman and Nikobar (a) Persons 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 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 being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All powers and functions for collection of information in respect of persons mentioned in column (5). (ii) In Schedule to the said notification, after serial number 16 and the entries relating thereto, the following serial number and the entries shall be inserted, namely- S. No. Designation of Income-tax Authorities Headquarters Territorial area Persons or class of persons Powers and functions 17. Commissioner of Income-tax, (CIB), Guwahati Guwahati Area within the limits of States of Assam. Meghalaya, Mizoram, Manipur, Tripura, Arunachal Pradesh and Nagaland. (a) Persons 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 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 being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). 2. This notification shall take force with effect from the date of publication in the Official Gazette. Sd/- (Devi Sharan Singh) Under Secretary to the Government of India F.No.187/10/2003-ITA.I(Pt.)