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7-5-2008
Notification No. 62/2008
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 S.O. 732(E), published
in Government of India Gazette, Part II, section 3, sub-section (ii),
dated 3rd July, 2001, namely :
1. In the said notification, in Schedule-I, for serial numbers 154,
155 and 156 and the entries relating thereto, the following serial
numbers and entries shall be substituted :
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
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154. |
Commi-
ssioner of
Income-tax, Patiala |
Patiala, Punjab |
In the State of
Punjab.
Revenue Districts
of Fatehgarh Sahib, Patiala 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). |
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155. |
Commi-ssioner of
Income-tax, Chandigarh-I |
Chandigarh |
(a) In the Union territory of
Chandigarh,
Sector 1 to Sector
25, Industrial Area Phase I, Industrial Area Phase II, and
Manimajra.
(b) In the
State of Punjab,
Revenue District
of Ropar |
(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). |
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156. |
Commi-ssioner of
Income-tax, Chandigarh-II |
Chandigarh |
(a) In the State of Punjab,
Revenue District
of Sahibzada Ajit Singh Nagar (Mohali).
(b) In the
Union Territory of Chandi-garh,
All areas of the
Union Territory of Chandigarh except the following:
(i) Sector
1 to 25:
(ii)
Industrial Area Phase I and Phase II of Chandigarh;
(iii)
Mani-majra |
(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 com-panies
regis-tered 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.
[f. no. 187/5/2008-it(a-i)]
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"Income Tax Update - 2008" Listings
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