Amendment in the Notification No. S.O.882(E), dated the 14th September, 2001 - 204/2004 - Income Tax

Amendment in the Notification No. S.O.882(E), dated the 14th September, 2001 Notification No-204 Dated 29-07-2004 <!--sphider_noindex--> In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, the Central Board of Direct Taxes hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance, Department of Revenue, (Central Board of Direct Taxes), bearing number S.O.882(E), dated the 14th September, 2001, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii), dated the 14th September, 2001, namely:- In the Schedule to the said notification, after serial number 4, the following serial number and the entries relating thereto, shall be inserted, namely:- "S. No. Designation of Income-tax authorities Head quarters Territorial areas Persons or classes of persons Powers and functions (1) (2) (3) (4) (5) (6) 5. Commissioner of Income-tax (TDS), Hyderabad Hyderabad Revenue District of Ranga Reddy and Hyderabad in the State of Andhra Pradesh (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 as defined under clauses (17), (18), (22A, (23A), (26) and (36A) of section 2 of the Income Tax Act, 1961 and having registered office or principal place of business in the area mentioned in column (4). (i) All powers and functions relating to deduction of tax or collection of tax under Chapter XVII-B, Chapter XVII-BB of the Income-tax Act, 1961 other than section 197 of the Income Tax Act, in respect of persons mentioned in column (5).". This notification shall come into effect from the date of publication in the Official Gazette. Sd/- (Devi Sharan Singh) Under Secretary to the Government of India File No.187/6/2004-ITA-I