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Amendments to the notification of the Government of India, in the Ministry of Finance (Department of Revenue), (Central Board of Direct Taxes), number S.O.881(E), dated the 14th September, 2001

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..... nue), (Central Board of Direct Taxes), number S.O.881(E), dated the 14 th September, 2001, namely :- In the said notification,- I. in the preamble,- (A) for the words and figures serial numbers "1 to 9" the words and figures "serial number 1 to 10" shall be substituted; (B) in paras ( b ), ( c ) and ( d ), for the words "Joint Directors of Income-tax", wherever they occur the words "Additional Directors of Income-tax or Joint Directors of Income-tax" shall be substituted; II. in the Schedule,- (A) for serial number 5 and the entries relating thereto, the following serial number and the entries shall be substituted namely:- SCHEDULE Sl.No. Designation of the Income-tax Authorities Headquarter .....

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..... source under Chapter XVII or Chapter XVII-B of the Income Tax Act, 1961 , within the territorial area mentioned in column (4) against serial number 5; ( a ) All functions and powers including functions and powers relating to Tax Deduction at Source under section 194E , 195 , 196A , 196B , 196C , 196D and 197 of the Income-tax Act, 1961 in respect of persons mentioned at item ( a ) of column (5) against serial number 5. ( b ) all functions and powers relating to Tax Deduction at Source under sections 194E , 195 , 196A , 196B , 196C , 196D and 197 of the Income- tax Act, 1961 on payments made to non-residents and foreign companies in respect of persons mentioned at items ( b ), ( c ), ( d ) and ( e ) of colum .....

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..... ponsible for deducting tax at source under Chapter XVII or Chapter XVII-B of the Income Tax Act, 1961 , within the territorial area mentioned in column (4) against Serial number 10. ( a ) All functions and powers including functions and powers relating to Tax Deduction at Source under sections 194E , 195 , 196A , 196B , 196C , 196D and 197 of the Income-tax Act, 1961 in respect of persons mentioned at item ( a ) of column (5) against Serial number 10; ( b ) all functions and powers relating to Tax Deduction at Source under sections 194E , 195 , 196A , 196B , 196C , 196D and 197 of the Income-tax Act, 1961 on payments made to non-residents and foreign companies in respect of persons mentioned at items ( b ), .....

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