Amendment in Notification No. S.O. 732(E) dated 31st July, 2001 - 306/2002 - Income Tax

Amendment in Notification No. S.O. 732(E) dated 31st July, 2001 Notification No. 306 of 2002 Dated 22nd Oct., 2002 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 bearing S.O. 732(E) dated 31st July, 2001 namely: In the said notification, in the Schedule-I as so inserted, for serial numbers 15, 16 and 119 and the entries relating thereto, the following shall be substituted, namely: 15 Commissioner of Income-tax, Muzaffarpur Muzaffarpur Bihar In the State of Bihar, Districts of Muzaffarpur, East Champaran, West Champaran, Gopalganj, Siwan, Saran, Sitamarhi, Sheohar, Madhubani, Darbhanga, Samastipur and Nil-mall PS of district Supaul (a) 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); (b) Persons referred to in 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 column (4); (c) Persons referred to in column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5). ' 16. Commissioner of Income Tax, Bhagalpur Bhagalpur, Bihar In the state of Bihar, districts of Bhagalpur, Munger, Lakhisarai, Shekpura, Jamui, Banka, Kathihar, Purnea, Kishanganj, Araria, Supaul (other than Nirmali PS), Madhepura, saharsa, Khagaria and Begusarai (a) 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) (b) Persons referred to in 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 column (4) (c) persons referred to in column (6), being companies registered under the companies Act, 1956 and having registered office in the area mentioned in column (4) All cases of persons referred to in corresponding entries in terms (a), (b) and (c) of column (5) Commissioner of Income-tax, Mumbai Mumbai, Maharashtra In the State of Maharashtra. (a) areas with in the limits of ward A of Municipal Corporation of Greater Mumbai,. other than areas bearing Postal Identification Numbers (PIN) (400005 and -400021), and "falling on the western side of; (i) Dadabhai Nauroji Road till Flora-Fountain, and (u) Mahatma Gandhi Road, from Flora Fountain "upto S.P. Mukherjee _ Chowk; - (iii) Shahid Bhagat Singh Marg, from S.P. Mukherjee Chowk to Jagannath "Palav, Chowh. (b) area within the limits of Municipal Corporation of Greater Mumbai: (c) persons referred to in column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). (b) 'persons, being - or a individual referred to Manager or in item (b) of column a Secretary (6); in the (c) persons, referred to companies in ifem (c) of column mentioned (6), being other than at item (a) companies deriving above, • income from (c) co-operative business or . banks. profession, and "whose principal plate of business is located within the 'territorial area T mentioned in item (b) of column (4); (d) persons, referred to in item (c) of column (6), being companies registered under the Companies Act, 1956, and having.registered office of 'principal place of business in the area "mentioned in item (b) of column (4). (( a) In case of companies all cases; (b) in the case of an individual who is a managing director or a Director or a Managing Director or a Manager or a Secretary in the companies mentioned at item (a) above (c)co-operative banks F.NO. 187/6A/2001-ITA-I]