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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 :—

No.

203

Designation of

Income-tax

authorities

Commissioner

oflncomae-tax,

Kolkata-I

Head-

quarters

Kolkata

West

Bengal

Territorial Area

(a) In the State of West

Bengal.

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

Persons or classes of persons

(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) persons, being individuals referred to

in item (b) of column (6);

(6), being companies registered under the

Companies Act, 1956, and having registered

office in the area mentioned in items (b) and

Cases or classes of cases

(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;

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

THE GAZETTE OF INDIA: EXTRAORDINARY

[PART II—SEC. 3(ii)]

204

CommissKHier

of Income-lax.

Kolkata-n

Kolkata,

West

Bengal

Identification Numbers:

700012,700013,700021,

700062,700069,700072,

700073,700090,700091

and 700 092;

Bengal:

District of Howrah;

(d) In the Union territory of

Andaman and Nicobar

Island;

(a) In the State of 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);

(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);

(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) persons, being individuals referred to in

item (b) of column '(6);

(6); being companies registered under the

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);

a(4);

»),

lilies

area

(a) cases of companies, which are engaged in

the business of tea, paper and cardboard,

minerals, and insurance and banking;

(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;

from cases of companies engaged in some

205

206

Commissioner

of Income-tax,

Kofltata-HI

CommissioQer

oflncome-tax,

Kolkata-iV

Kolkata,

West

Bengal

Kolkata,

West

Bengal

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.

(a) In the Stale of West

Bengal:

the city of Kolkata and the

districts of Howrah, North

24 Paragans. and South 24

Parganas;

(b) In the State of West

Bengal:

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.

(a) In the State of West

Bengal:

Companies Act, 1956, and having registered

office in the area mentioned in item (b) of

column (4),

(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),

(b) persons, being individuals referred to in

i tem (b) of column (6);

(6), being companies registered under the

Companies Act, 1956, and having registered

office in the area mentioned in item (b) of

column (4);

(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

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

(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;

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) Cases of companies,which are

engaged in the business of Sugar,

textiles and fabrics, chemical &

THE GAZETTE OF INDIA: EXTRAORDINARY

[PARTII—SFC. 3(ii)|

212

Commissioner

oflncome4ax,

KoJkata,

West

the city of Kolkata and the

districts of Howrah, North

24 Paraganas, and South 24

Paraganas;

(b) In the State of West

Bengal:

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;

Bengal:

District of North 24

Parganas & South 24

Parganas.

(a) In the State of West

Bengal:

office in the area mentioned in item (a) of

column (4);

(b) persons, being individuals referred to in

item (b) of column (6),

(6), being companies registered under the

Companies Act, 1956, and having registered

office in the area mentioned in items (b) and

(d) persons, being individuals referred to

in item (d) of column (6).

(a) persons reterred to in column

(6), being other than companies deriving

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.

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.

Persons other than those, whose principal

source of income is from "Salary".

.15

213

Commissioner

of Income-tax,

Koftata-XI

Kolkata,

West

Bengal

Areas bearing the Postal

Identification Numbers:

700019.700023.700025,

700026,700027,700029,

700033,700034,700038.

700043,700045,700046.

700053.700105.

(a) In the Slate of 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:

the city of Kolkata and the

districts of Howrah, North

24 Paraganas. and South 24

Paraganas;

Bengal.

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);

(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);

(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);

(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;

principal source of income is from

"Salary"

^jm^A^rr^F^roi^EXTOAO^INARY

[PART II—SEC.3(»)]

214

215

216

217

Commissioner

of Income-tax,

Kolkala-Xn

Commissiooer

of Income-tax.

Kolkata-Xm

Commissioner

of Income-tax,

Kolkata-XTV

Commissioner

of Income-tax,

KoJkata-XV

Kolkata,

West

Bengal

Kolkata,

West

Bengal

Kolkala,

West

Bengal

Kolkata,

West

Bengal

In the State of West Bengal:

Areas bearing the Postal

Identification Number:

700001.

(a) In the State of West

Bengal:

Areas bearing the Postal

Identification Number:

700006,700009,700 012 &

700073.

(a) In the State of West

Bengal-

Areas bearing the Postal

Identification Number:

700002,700003,700004

700005,700010,700011,

700028,700030,700035,

700036,700 037,700 050,

700 054,700 065,700 067 &

700085.

(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);

(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 income from

sources otbe than business or profession

and reading within the territorial area

mentioned in column (4),

(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).

(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);

(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 income from

sources other than business or profession

and residing within the territorial area

Cases of persons other than those whose

principal source of income is from

"Salary".

Cases of persons other than those whose

principal source of income is from

"Salary"

Cases of persons other than those whose

principal source of income is from

"Salary".

Cases of persons other than those whose

principal source of income is from

"Salary".

2393-3

—LZ

218

219

220

Commissioner

of Income-tax,

Kolkata-^VI

Commissioner

of Income-tax,

Kolkata-XVII

Commissioner

of Income-tax,

Kolkata-XVni

Kolkata,

West

Bengal

Kolkata,

West

Bengal

Kolkata,

West

Bengal

700007

(a) In the State of West

Bengal:

the district of Howrah

. (a) In the State of West

Bengal:

Areas bearing the Postal

Identification Number •

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:

(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)

(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);

Cases of persons other than those whoso

principal source of income is from

"Salary"

Oases of persons other than those whose

principal source of income is from

"Salary".

Cases of persons other than those whose

principal source of income is from

"Salary".

] H

THE GAZETTE OF INDIA : EXTRAORDINARY

| P-\RT 11—Sir 3 fii)]

221

Commissioner

of Income-tax,

Ko&ata-XJX

Kolkata,

West

Bengal

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.

I'C) In the State of West

Bengal:

the District of Purba (East)

Medinipur.

(a) In the State of West

Bengal:

(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

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 (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);

(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

(b) all cases.

i) persons whose principal sourcs of

icome is from the profession of.

) Legal Practitioners & Solicitors;

i) Chartered Accountants &

2393-3

'^i'S^i/^ — <•!

No.

222

Designation of

Income-tax

authorities

Commissioner

of Income-tax,

Kottata-XX

Head-

quarters

Kolkata,

West

Bengal

Territorial Area

City of Kolkala and the

districts of Howrah and

North & South 24 Parganas;

(b) In the State of West

Bengal:

the District ofPaschim

(West) Medinipar.

(a) In the Stateof West

Bengal:

The city of Kolkata and the

districts <rf Howrah and

North A South 24 Parganas;

Persons or classes of persons

Cases or classes of cases

area mentioned in item (a) of

column (4);

(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);

(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);

(a) persons referred to in hem (a) of column

(fi) twingnthftrthflnminpjiiiifts Arriving

imcome from sources other than business or

profession and residing within the territorial

area mentioned in items (a) of column

(b) persons ittoitd to in item (a) of column -

(6), being other than companies, deriving

(iii) Insurance Agents;

(b) all cases.

(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) ;

(iii) AOPs, being clubs and sports

associations ;

THE GAZETTE OF INDIA: EXTRAORDINARY

[PART II—SEC. 3(ii)]

223

Commissioner

of Income-tax,

KoIkala-XXI

Kolkata,

West

Bengal

(b) In the Slate of West

Bengal;

the district of Hooghly.

(a) In the State of West

Bengal:

City of Kolkata and the

districts of Howrah and

North & South 24 Parganas;

(b) In the State of West

Bengal:

Areas bearing the Postal

Identification Number:

income from business or profession and

whose principal palce of business is

within the territorial area mentioned in

item (a) of column (4):

(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);

(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 items (b) of

column (4);

(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);

(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);

(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 kern fb) 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) all cases.

(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;

(b) Cases of persons other than those

whose principal sourceof income is from

"Salary";

700 021,700 022,700 069 &

700072,

Bengal.

the disticls of Nadia &

Murshidabad.

(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);

(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.

Printed by the Manager, Govt, of India Press, Ring Road, Mayapun, New Delhi-110064

and Published by the Controller of Publications, DeIhi-110€54.