NOTIFICATION
SECTION 120(1) AND (2) OF INCOME-TAX ACT
Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax authorities - Jurisdiction of - Amendments in Notification No. S.O. 732(E), dated 31-7-2001
NOTIFICATION NO. 20/2010 [F. NO. 189/6/2009 - IT(A-I)]/S.O. 715(E), DATED 31-3-2010
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:—
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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"80.
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Commissioner
of Income-
tax, Kochi-I
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Kochi
|
In
the State of
Kerala, -
1. District of
Ernakulam
2.
Thodupuzha,
Devikulam
and
Udumpachola
taluks of
District of
Iddukki
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(
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 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).
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All cases of
the persons
referred to in
corresponding
entries in
items (a), (b
),
(c), (d
) and (e)
of column
(5).";
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(ii) for serial numbers 82 and 83 and the entries relating thereto, the following serial numbers and entries shall be substituted, namely:—
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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"82.
|
Commissioner
of Income-
tax, Kozhi-
kode
|
Kozhi-
kode
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In the State of
Kerala,-
District of
Calicut,
Mallapuram,
Waynad,
Kannur and
Kasaragod
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(
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)
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All cases of
the persons
referred to in
corresponding
entries in
items (a), (b
)
and (c) of
column (5)
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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
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(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)
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All cases of
the persons
referred to in
corresponding
entries in item
(a) of column
(5).".
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2. This notification shall come into force with effect from the 1st April, 2010.
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