Amendment in Notification no. SO 732(E), dated 3-7-2001 - SO 1540(E) - Income Tax

Amendment in Notification no. SO 732(E), dated 3-7-2001 - Notification No. SO 1540(E), dated 24-6-2008 In exercise of the powers conferred by 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 in the notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, vide number SO 732(E), published in the Gazette of India, Part II, section 3, sub-section ( ii ) dated the July 3, 2001, namely :— 1. In the said notification, in the Schedule-I, for serial number 154 and the entries relating thereto, the following serial number and entries shall be substituted, namely :— (1) (2) (3) (4) (5) (6) 154. Commissioner of Income-tax, Patiala Patiala, Punjab In the State of Punjab,— Revenue Districts of Fatehgarh Sahib, Patiala, Barnala and Sangrur (except Malerkotla and Dhuri Tehsils) ( a ) Persons referred to in column (6), 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), 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 the persons referred to in corresponding entries in items ( a ), ( b ) and ( c ) of column (5) 2. This notification shall come into force with effect from the date of its publication in the Official Gazette.