The powers conferred by Section 120 of the Income-tax Act, 1961. the Central Board of Direct Taxes hereby mak…

REGD. NO. D. L.-33004/99 The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (ii)

PUBLISHED BY AUTHORITY

No. 6871 NEW DELHI, TUESDAY, JULY 30, 2002/SRAVANA 8,1924

2393 Gl/2002

( I) 2 THEGAZETTEOF INDIA; EXTRAORDINARY [PART H—SEC. 3(ii)l _3 4 THE GAZETTEOF INDIA EXTRAORDINARY [PART II—SEC. 3(ii)] _5 6 •

T HE G A Z E T TE OF I N D I A: E X T R A O R D I N A RY

[ P A RT I I —S E C. 3 ( i i )]7 8 _ _ _^ THEGAZFTmOF INDIA ^ EXTRAORDINARY [PART H—SEC. 3(ii)]4 10 THEGAZETTEOF INDIA: EXTRAORDINARY [PART II—SEC. 3(ii)]

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECTTAXES)

NOTIFICATION (Income Tax)

New Delhi, the 30th July. 2002.

S.O. 810(E).— In exercise of the powers conferred by Section 120 of the Income-tax Act, 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 bearing S.O.732(E) dated 31st July, 2001, namely —

In the said notification.—

(i) In the Schedule-1 as so inserted, for serial numbers 203,204,205,206,212,213,214,215,216,217,218,219,220,221,222,223 and the entries relating thereto, the following shall be substituted, namely :—

Territorial Area

Persons or classes of persons

No.

Head- quarters

Designation of Income-tax authorities

5 203

(a) In the State of West Bengal.

Kolkata West Bengal

Commissioner oflncomae-tax, Kolkata-I

(b) persons, being individuals referred to in item (b) of column (6);

the city of Kolkata and the districts of Howrah, North 24 Paraganas and South 24 Parganas;

(b) In the State of West Bengal:

Areas bearing the Postal Cases or classes of cases

(a) persons referred to in item (a) of column (6),being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4);

(a) Cases if companies, which are engaged in the business of software jute related trade, engineering goods and machinery parts, iron and steel foundries and production, distribu- tion and exhibition of films and other performing arts;

(b) in the case of an individual, who is a managing director, or a director, or a manager, or a secretary in the companies mentioned at item (a) above;

(c) In the case of companies, all cases apart from cases of companies engaged in some specified business which have been assigned to other Commissioners;

(c) Persons referred to in item (c) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in items (b) and (c) of column (4); (d) in the case of an individual, who is a

1 11 2 4 5 1 3 6 2 Identification Numbers: 700012,700013,700021, 700062,700069,700072, 700073,700090,700091 and 700 092;

District of Howrah; (d) In the Union territory of Andaman and Nicobar Island;

204

(a) In the State of West Bengal:

CommissKHier of Income-lax. Kolkata-n

Kolkata, West Bengal

the city of Kolkata and the districts of Howrah, North 24 Paraganas, and South 24 Paraganas; (b) In the State of West Bengal:

(d) persons, being individuals referred to in item (d) of column (6);

managi ng director, or a director, or a manager, or a secretary in the companies mentioned at item (c) above;

(e) all cases of the persons referred to in corresponding entries in items (e), (f) and (g) of column (5);

T H E

G A Z E T T E

O F

N D

A a(4);

"), lilies area

(e) persons referred to in (e) of 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 item (d) of column (4); (f) persons referred to in (e) of column (6), being other than companies deriving income from business or profession and whose principal place ofbusiness is within the territorial area mentioned in item (d) of colunn (g) persons referred to in item (e) of column (( being companies registered under the Compa Act, 1956, and having registered office in the mentioned in item (d) of column (4);

E X T R A O R D

N A R Y (a) cases of companies, which are engaged in the business of tea, paper and cardboard, minerals, and insurance and banking;

(a) persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4); (b) in the case of an individual, who is a managing director nrariirartnr nra manager or a secretary in the companies mentioned at item (a) above;

[

P A R T

I I

(b) persons, being individuals referred to in item (b) of column '(6);

—

S E C

1 J

Areas bearing the Poslal Identification Numbers: 700 001,700018.700028, 700051.700 081,700093. 700094.700 095,7000%. 700097,700098,700099, 700100,700101,700102. 700103,700104,700105, 700106&700107.

205

(a) In the Stale of West Bengal:

Kolkata, West Bengal

Commissioner of Income-tax, Kofltata-HI

the city of Kolkata and the districts of Howrah, North 24 Paragans. and South 24 Parganas;

(b) In the State of West Bengal:

(d) persons, being individuals referred to in item (d) of column (6).

Area bearing the Postal Identification Numbers: 700002,700003,700004, 700005,700006,700007, 700009,700010,700011, 700016,700017,700037, 700 050,700 05Z 700 054, 700065,700066,700067, 700070,700071,700077, 700 086 & 700 087.

206

(a) In the State of West Bengal:

CommissioQer oflncome-tax, Kolkata-iV

Kolkata, West Bengal

Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4), specifed business which have been assigned to other Commissioners, (d) in the case of an individual, who is a managing director, or a director, or a manager, or a secretary- in the companies mentioned at item (c) above

(d) persons, being individuals referred to in item (d) of column (6).

(a) persons referred to in item (a) of column (6), being companies registered under the companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4), (a) Cases of companies, which are engaged in the business of tobacco, rubber, newspapers & periodicals, hotals & restaurants and shipping; (b) in the case of an individual, who is a managing director, or a director, or a manager, or a sercretary in the companies mentioned at item (a) above;

(b) persons, being individuals referred to in i tem (b) of column (6);

(c) Persons referred to in item (c) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4); (c) In the case of companies, all cases aparts from cases of companies engaged in some specified business which have been assigned to other Commissioners; (d) in the. case of an individual, who is a managing director, or a directior, or a manager, or a secretary' in the companies mentioned at item (c) above.

(a) persons referred to in item (a) of column (6), being companies registered under the companies Act, 1956, and having registered

(a) Cases of companies,which are engaged in the business of Sugar, textiles and fabrics, chemical &

J 31 4 1 2 3 4 5 6 office in the area mentioned in item (a) of column (4);

(b) persons, being individuals referred to in item (b) of column (6),

the city of Kolkata and the districts of Howrah, North 24 Paraganas, and South 24 Paraganas;

Pharmaceuticals and contract business; (b) in the case of an individual, who is a managing director, or a director, or a manager, or a secretary in the companies the companies mentioned at item (a) above.

(b) In the State of West Bengal:

(c) Persons referred to in item (c) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in items (b) and (c) of column (4);

T H E

(d) persons, being individuals referred to in item (d) of column (6).

(c) In the case of companies, all cases apart from cases of companies engaged in some specified business which have been assigned lo other Commissioners; (d) in the case of an individual, who is a managing director, or a directior. or a manager, or a secretary in the companies mentioned at item (c) above.

G A Z E T T E O F

N D

E X T R A O R D

N A R Y

[

P A R T

I I Areas bearing the Postal Idertificarion Numbers: 700008,700014,700015, 700019,700020,700022, 700023,700024,700025, 700026,700027,700029, 700 030,700031,700032, 700033,700034,700035, 700036,700038,700039, 700040,700041,700042, 700043,700044,700045, 700046,700047,700048, 700049,700053,700055, 700056,700057,700058, 700059,700060.700061, 700063.700064,700068, 700 074.700 075,700 076, 700078,700 079,700 080, 700082,700 083.700084, 700085, 700088&700089; (c) In the State of West Bengal: District of North 24 Parganas & South 24 Parganas.

—

212

S F C

Commissioner oflncome4ax,

KoJkata, West

(a) In the State of West Bengal:

(a) persons reterred to in column (6), being other than companies deriving

Persons other than those, whose principal source of income is from "Salary".

( i i )

| 1

Areas bearing the Postal Identification Numbers: 700019.700023.700025, 700026,700027,700029, 700033,700034,700038. 700043,700045,700046. 700053.700105. 213

(a) In the Slate of West Bengal:

Kolkata, West Bengal

Commissioner of Income-tax, Koftata-XI

the city of Kolkata and the districts of Howrah, North 24 Paraganas, and South 24 Paraganas;

(b) In the State of West Bengal:

the city of Kolkata and the districts of Howrah, North 24 Paraganas. and South 24 Paraganas;

Areas bearing the Postal Identification Numbers:

700013,700014,700015, 700016,700017,700020, 700071 & 700087.

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 tbe territorial area mentioned in column (4);

(a) Individuals referred to in item (a) of column (6), residing within the territorial area mention in item (a) of column (4);

(a) Individuals of Chinese origin having the principal source of income from business or profession;

(b) persons deriving income from execution of contracts in any project of Central or State Government; (b) Persons referred to in item (b) of 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 item (b) of column (4);

(c) Persons referred to in item (c) of column (6), being other than companies, deriving income from sources other than business or profession and residing within the territorial area mentioned in item (c) of column (4);

(d) Persons referred to in item (c) of column (6), being other than companies, deriving income from business of profession and whose principal place of business is within the territorial area mentioned in column (4);

1 5 1

214

In the State of West Bengal:

Commissioner of Income-tax, Kolkala-Xn

Kolkata, West Bengal

Areas bearing the Postal Identification Number:

(a) persons referred to in column (6), being other than companies, deriving income from sources other than business or profession and residing within the territorial area mentioned in column (4);

700001.

Kolkata, West Bengal

(a) In the State of West Bengal: Areas bearing the Postal Identification Number:

(a) persons referred to in column (6), being other than companies, deriving income from sources otbe than business or profession and reading within the territorial area mentioned in column (4),

700006,700009,700 012 & 700073.

(b) persons referred to in column (6), being other than companies, derving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4). 216

Kolkala, West Bengal

Commissioner of Income-tax, Kolkata-XTV

(a) In the State of West Bengal- Areas bearing the Postal Identification Number:

(a) persons referred to in column (6), being other than companies, deriving income from sources other than business or profession and residing within the territorial area mentioned in column (4);

700002,700003,700004 700005,700010,700011, 700028,700030,700035, 700036,700 037,700 050, 700 054,700 065,700 067 & 700085.

217 Commissioner of Income-tax, KoJkata-XV

Kolkata, West Bengal

(a) In the State of West Bengal: Areas bearing the Postal Identification Number:

(a) persons referred to in column (6), being other than companies, deriving income from sources other than business or profession and residing within the territorial area 2393-3

1 6 6

Cases of persons other than those whose principal source of income is from "Salary".

A Cases of persons other than those whose principal source of income is from "Salary"

^ r r ^ F ^ r

^ E X T O A O

^ I Cases of persons other than those whose principal source of income is from "Salary".

N A R Y

[

P A R T

I I

—

Cases of persons other than those whose principal source of income is from "Salary".

S E C

(

) ]4 o 5 3 2 1 700007

218

(a) In the State of West Bengal:

Cases of persons other than those whoso principal source of income is from "Salary"

Kolkata, West Bengal

Commissioner of Income-tax, Kolkata-^VI

the district of Howrah

. (a) In the State of West

219

Oases of persons other than those whose principal source of income is from "Salary".

Kolkata, West Bengal

Commissioner of Income-tax, Kolkata-XVII

Bengal:

Areas bearing the Postal

Identification Number •

(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) (a) persons referred to in column (6), being other than companies, deriving imcome from sources other than 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 bu?iness is within the territorial area mentioned in column (4). (a) persons referred to in column (6), being other than companies, deriving imcome from sources other"than 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 territerial area mentioned in column (4)

220

Kolkata, West Bengal

Commissioner of Income-tax, Kolkata-XVni

Cases of persons other than those whose principal source of income is from "Salary".

700 048,700 049,700 051, 700052,700055,700056, . 700057,700058,700059. 700064,700074,700076, 700077,700079,700080, 700081,700083,700089, 700090,700091,700097, 700098,700100,700101, 700102 & 700106; (b)In the State of West Bengal: the District of North 24 parganas. (a) In the State of West Bengal Areas bearing the Postal Identification Number:

—

(a) persons referred to in column (6), being other than companies, deriving imcome from sourcer othe than business or profession and residing within the territorial area mentioned in items (a\& (b) of column (4);

L Z] H 4 5 3 2 6 1 (b) persons referred to in item (a) of column (6), being other than companies, dermng income from business or profession and whose principal place of business is within the lerntorial area mentioned in items (a) & (b) of column W:

700008.700018,700024. 700031.700 032,700039. 700040,700 041.700042. 700044,700047.700060, 700061,700062.700063. 700066,700 068.700070, 700075.700078.700082, 700 084,700 086.700 088, 700092 700093..700094. 700 095; 700 0%. 700099, 700103.7O01O4&7O0107.

(b) In the State of West Bengal:

the District of South 24 parganas.

T H E G A Z E T T E O F

(b) all cases.

I'C) In the State of West Bengal:

N D

the District of Purba (East) Medinipur.

(c) persons referred to in item (b) of column (6), being other than companies, deriving income from sources other than business or profession and residing within the territorial area mentioned in item (c) of column (4);

E X T R A O R D

N A R Y

(d) persons referred to in item (b) of 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 item (c) of column (4),

- \

(e) persons referred to in item (b) of column (6), being companies, registered under the Companii Act, 1956, and having registered office within the territorial area mentioned in items {c) of Column (4);

R T

1 1 221

—

(a) In the State of West Bengal:

i r Kolkata, West Bengal

Commissioner of Income-tax, Ko&ata-XJX

3 f

(a) persons referred to in item (a) of column (6), (: being other than companies, deriving income ir from business or profession and whose princi- (i pal place of business is within the territorial (i

i) persons whose principal sourcs of icome is from the profession of. ) Legal Practitioners & Solicitors; i) Chartered Accountants &

i i ) ] 2393-3 '

Territorial Area

Persons or classes of persons Cases or classes of cases ^

i '

Head- quarters

SL No.

Designation of Income-tax authorities

S ^

i /

—

(iii) Insurance Agents;

• !

area mentioned in item (a) of column (4);

City of Kolkala and the districts of Howrah and North & South 24 Parganas;

(b) all cases.

(b) In the State of West Bengal:

(b) persons referred to in item (b) of column (6), being other than companies, deriving income from sources other than business or profession and residing within the territorial area mentioned in item (b) of column (4);

the District ofPaschim (West) Medinipar.

(c) persons referred to in item (b) of 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 items (b) of column (4);

(d) persons referred to in item (b) of column (6)^being companies, registered under the Companies Act, 1956, and having registered officer within the territorial area mentioned in items (b) of column (4);

222

(a) persons referred to in hem (a) of column (fi) twingnthftrthflnminpjiiiifts Arriving

(a) In the Stateof West Bengal:

Commissioner of Income-tax, Kottata-XX

Kolkata, West Bengal

imcome from sources other than business or profession and residing within the territorial area mentioned in items (a) of column

The city of Kolkata and the

(a) (i) Persons carrying on the business of manufacture, distribution and sale of medicines and drugs or of optical appli- ances or of running nursing homes & private hospital, X-ray & diagnostic clinics and pathological laboratories;

(it) Medical Practitioners (other than Govt

servants) ;

districts

(iii) AOPs, being clubs and sports

(b) persons ittoitd to in item (a) of column - (6), being other than companies, deriving associations ;

1 92 0 2 1 4 3 5 6 income from business or profession and whose principal palce of business is within the territorial area mentioned in item (a) of column (4):

(iv) owners of race horses and/or jockeys: (v) persons engaged in all kinds of per- forming arts, film producers, exhibitors, studio owners, cinema house owners, theatre owners, yatra producers and employees connected with production, distribution and exhibition of films, theatres, yalras and all other performing arts;

(b) In the Slate of West

(b) all cases.

Bengal;

T H E the district of Hooghly.

G A Z E T T E O F

N D

E X T R A O R D

(e) persons referred to in item (b) of column (6), being companies registered under the Companies Act, 1956, and having registered office within the territorial area mentioned in items (b) of column (4);

N A R Y 223

(a) In the State of West Bengal:

Kolkata, West Bengal

Commissioner of Income-tax, KoIkala-XXI

(a)Persons whose principal source of in- come is from the business of plying of taxis, lorries, trucks, buses, minibuses and other commercial road transport vehicles;

[

(a) persons referred to in item (a) of 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 item (a) of column (4);

City of Kolkata and the districts of Howrah and North & South 24 Parganas;

P A R T

I I (b) In the State of West Bengal:

—

(b) Cases of persons other than those whose principal sourceof income is from "Salary";

S E C

Areas bearing the Postal Identification Number:

( i i ) ]

t 5

2 3 4

700 021,700 022,700 069 & 700072,

the disticls of Nadia & Murshidabad.

(d) persons referred to in item (c) of column (6). being other than companies, deriving income from sources other than business or profession and residing within the territorial area mentioned in item (c) of column (4);

(e) persons referred to in item (c) of column (6), being other than companies deriving income from business or profession and whose principal place of business is within the lerri- tonal area mentioned in items (c) of column (4);

(f) persons referred Lo in item (c) of column (6), being companies registered under Ihe Companies Act, 1956, and having registered office wthin the territorial area mentioned in items (c) of column (4).

The other contents of the notification shall remain unchanged.

2 This notification will take force with effect from the date of publication in the Official Gazette.

[Notification No 191/2002 F. No. 187/9/2002-ITA.rj

I. P. S. BINDRA, Under Secv.

2 1 Printed by the Manager, Govt, of India Press, Ring Road, Mayapun, New Delhi-110064 and Published by the Controller of Publications, DeIhi-110€54.