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The Central Board of Direct Taxes amends income tax authority jurisdictions by updating Schedule-I entries for Guwahati. The Board omits serial number 113 and substitutes entries for serial number 112. The Principal Commissioner or Commissioner of Income-tax in Guwahati holds jurisdiction over specified districts in Assam Arunachal Pradesh and Meghalaya. This change applies to non-company persons with other income or business income registered companies and specific corporate officers. This notification takes effect on the date of publication in the Official Gazette.
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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 27th January, 2020 (Income-Tax)
S.O. 387(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), Central Board of Direct Taxes hereby makes the following amendments in the notification of Income-tax, published in the Gazette of India, Extraordinary Part II, section 3, Sub- section (ii) vide number S.O. 2752(E), dated the 22nd October, 2014, namely :-
In the said notification, in the SCHEDULE-I,
| Sl. No. | Income Tax Authority | Headquarters | Territorial Area | Persons | Cases |
|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) |
| 112 | Principal Commissioner/ Commissioner of Income-tax, Guwahati | Guwahati, Assam | (a) In the State of
Assam : Districts
of Kamrup
(Metropolitan),
Kamrup (Rural),
Nagaon,
Morigaon,
Lakhimpur,
Dhemaji,
Sonitpur,
Darrang,
Udalguri, Nalbari,
Barpeta,
Bongaigaon,
Dhubri, Baksa,
Chirang,
Goalpara,
Kokrajhar, Hojai,
South Salmara-
Mankachar, and
Biswanath;
(b) In the State of Arunachal Pradesh : Districts of East Kameng, West Kameng, Tawang, Lower Subansiri, Upper Subansiri, Papum Pare, Kurung Kumey, Pakke-Kessang, Kra Daadi and Kamle (c) In the State of Meghalaya : Districts of East Garo Hills, West Garo Hills, South Garo Hills, North Garo Hills, and South West Garo Hills. | a. Persons other than
companies
deriving income
from sources other
than income from
business or
profession and
residing within the
territorial area
mentioned in
items (a), (b) and
(c) of Column (4);
b. Persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (a), (b) and (c) of Column (4); c. Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in items (a), (b) and (c) of Column (4); d. Persons being individuals referred to in item (b) of column (6) | (a) All cases of the
persons referred to in
corresponding entries
in items (a), (b) and
(c) of Column (5)
(b) All cases of individuals being managing directors or directors or managers or secretaries in the companies referred to in corresponding entry in item (c) of column (5) |
भागII खण् ड (ii) भारत का रािपत्र : ऄसाधारण 3
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