supersession of the notification SO number 732(E)dated 31-07-2001

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..... re such supersession, the Central Board of Direct Taxes, hereby - (a) directs that the Commissioners of Income-tax specified in column (2) of the Schedule hereto annexed, having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule, shall exercise the powers and perform the functions specified in column (6), in respect of all cases of persons or classes of persons specified in column (5), in the territorial areas mentioned in column (4) of the said Schedule (b) authorises the Commissioners of Income-tax referred to in this notification to issue orders in writing for the exercise of the powers and performance of the functions by the Joint Commissioners of Income-tax, who .....

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..... 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 registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All powers and functions relating to deduction of tax or collection of tax under Chapter XVIIB and Chapter XVTIBB of the Income Tax Act, 1961, other than Sections 195 and 197 of the Income Tax Act, in respect of persons mentioned in column (5). .....

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..... (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 registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All powers and functions relating to deduction of tax or collection of tax under Chapter XVIIB and Chapter XVIIBB of the Income Tax Act, 1961, other than sections 195 and 197 of the Income Tax Act, in respect of persons mentioned in column (5). 4 Commissioner of lncome-tax, Kolkata Kolkata .....

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