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TMI BlogRegarding jurisdiction of certain income-tax authorities - Amendment in Notification No. S.O. 732(E), dated 31-7-2001X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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, number S.O. 732(E), dated 31st July, 2001, namely:- In the said notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 2 of the Income Tax Act, 1961 ; (c) persons referred to in column (6), being Trusts, Co-operative Societies, Association of persons/body of individuals within the territorial area mentioned in column (4); (d) persons claiming for exemption under section 11 of the Income Tax Act, 1961 within the territorial area mentioned in column (4) or applying for registration under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (6) "82. Commissioner of Income Tax, Kozhikode Kozhikode In the state of Kerala,- District of Calicut, Mallapuram, Waynad, Kannur and Kasaragod (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) person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... area mentioned in column (4). All cases of the persons referred to in corresponding entries in item (a) of column (5).". 2. This notification shall come into force with effect from the 1st April, 2010. (F.No.189/6/2009-ITA.I) (Raman Chopra) Director (ITA.I) Note:- The principal notification was published in the Gazette of India, Part II, Section 3, Sub-section (ii), vide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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