[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]
GOVERNMENT OF INDIA
(MINISTRY OF FINANCE)
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION No. 20 /2010- INCOME TAX
New Delhi, the
March, 2010.
S.O.
(E).- 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 notification, in the Schedule-I -
(i)
for serial number 80 and the entries relating thereto, the following serial number and entries shall be substituted,
namely:-
(1)
(2)
(3)
(4)
(5)
(6)
“80.
Commissioner
of Income Tax,
Kochi-I
Kochi
In the state of
Kerala,-
1.
District
of
Ernakulam
2.Thodupuzha,
Devikulam and
Udumpachola
taluks of District
of Iddukki.
(a) Persons referred to in column (6)
being companies registered under the
Companies Act, 1956 and having
registered office within the territorial
area mentioned in column (4);
(b)
persons who are Directors of
Companies mentioned against item (a)
having substantial interest as referred
to in clause (b) of Explanation 3 to
All cases of the persons referred to in
corresponding entries in items (a), (b), (c),
(d) and (e) of column (5).”;
sub-clause (e) of clause (22) of 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 section 12A of
the Income Tax Act, 1961;
(e) persons claiming or applying for
exemption
under
sections
10(20),
10(21), 10(22B), 10(23A), 10(23AA),
10(23AAA),
10(23AAB),
10(23B),
10(23BB),
10(23BBA),
10(23C),
10(23EA), 10(23EB), 10(24), 10(25),
10(25A),
10(26AAB),
10(26B),
10(26BB),
10(26BBB),
10(27),
10(29A), 10(30), 10(31) of the Income
Tax Act, 1961 within the territorial
area mentioned in column (4).
(ii)
for serial numbers 82 and 83 and the entries relating thereto, the following serial numbers and entries shall be
substituted, namely:-
(1)
(2)
(3)
(4)
(5)
(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) persons referred to in column (6),
being 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).
83.
Commissioner
of
Income
Tax, Kochi-II
Kochi
In the state of
Kerala, –
1.
District
of
Ernakulam
2. Thodupuzha,
Devikulam
and
Udumpachola
taluks of District
of Iddukki.
(a) All persons being persons other
than those mentioned in column (5) of
Serial No. 80 of this Schedule within
the territorial 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, number S.O.732(E),
dated the 31st July, 2001 and lastly amended, vide, number S.O. 3156(E), dated 8th December, 2009.
To
The Manager,
Government of India Press,
Ring Road, Mayapuri Industrial Area,
(Near Rajouri Garden), New Delhi.
