Notification No. 62/2008, dated 7-5-2008
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 :
|
(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 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). |
|
155. |
Commissioner 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). |
|
156. |
Commissioner 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.
CAclubindia
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Published in Income Tax