NOTIFICATION
INCOME-TAX ACT
Section 120 of the Income-tax Act, 1961 - Income-tax authorities - Jurisdiction of - Amendment in Notification No. S.O. 732(E), dated 3-7-2001
NOTIFICATION NO. 65/2010 [F.NO. 187/28/2008-IT(A-I)], DATED 28-7-2010
In exercise of the powers conferred in 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 to the notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes number S.O. 732(E), dated 3rd July, 2001, namely:—
1. In the said notification, in Schedule-I, for serial numbers 1, 2, 3 and 4 and the entries relating thereto, the following serial numbers and entries shall, respectively, 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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"1.
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Commis-
sioner of
Income-tax,
Hydera- bad-I
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Hydera-
bad,
Andhra
Pradesh
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In the State of
Andhra Pradesh,-
Districts of
Hyderabad and
Ranga Reddy.
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(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
column (4);
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(a)
In the case of
companies
registered under
the Companies
Act, 1956 with
the name
beginning with
any of the
alphabet ‘A’, or
‘B’ or ‘C’ or ‘D’
or ‘F’;
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(b)
persons
being
individual
referred to in
item (b) of
column (6);
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(b)
In the case of
an individual,
who is a director
or a managing
director or a
manager or a
secretary in the
companies
mentioned at
item (a) above;
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(c)
persons
being
individual or
Hindu
Undivided
Family,
referred to in
item (c) of
column (6),
and residing
within the
territorial
area
mentioned in
column (4);
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(c)
persons
having principal
source of
income from
‘salary’;
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(d)
persons
referred to in
item (d) 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
column (4);
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(d)
persons
whose principal
source of
income is from
any activity
associated with
movies, films,
television,
music, art,
photography and
such other
entertainment
industry of
similar nature,
including audio
or video
production,
distribution,
display,
software
support,
infrastructural
support,
technical
support,
financing, stage
shows and also
including cases
of artists, video
and disc
jockeys, cable
and radio
operators.
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(e)
persons
referred to in
item (d) 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
column (4);
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(f)
persons
referred to in
item (d) of
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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2.
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Commis-
sioner of
Income-tax,
Hydera- bad-II
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Hydera-
bad,
Andhra
Pradesh
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In the State of
Andhra Pradesh -
(a) Districts of
Hyderabad and
Ranga Reddy.
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(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
column (4)
and other
than persons
referred to in
item (d) of
column 6 of
Serial No. 1;
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(a)
In the case of
companies
registered under
the Companies
Act, 1956 with
the name
beginning with
any of the
alphabet ‘E’, or
‘G’ or ‘H’ or ‘I’
or ‘J’ or ‘K’ or
‘T’;
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(b)
persons
being
individual
referred to in
item (b) of
column (6);
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(b)
In the case of
an individual,
who is a director
or a managing
director or a
manager or a
secretary in the
companies
mentioned at
item (a) above;
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(b)(
i) Municipal
Wards 8(3), 19
and 21 of
Hyderabad and
(ii) Mandals of
Ranga Reddy
District.
(A) Rajendra
Nagar
(B) Shamsabad
(C) Maheswaram
(D) Moinabad
(E) Sherilinga-
mpally
(F) Vikarabad
(G) Shabad
(H) Chevella
(I) Nawabpet
(J) Mominpet
(K) Basheerabad
(L) Yalal
(M) Tandur
(N) Darur
(O) Pargi
(P) Dona
(Q) Gandeed
(R) Marpally
(S) Kulkicheria
(T) Pudur
(U) Peddemul
(V) Shankarpalle
(W) Bantaram
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(c)
persons
referred to in
item (c) 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 (b) of
column (4);
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(c)
persons
whose principal
source of
income is other
than from
‘Salary’;
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(d)
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
territorial
area
mentioned in
item (b) of
column (4);
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(c)
District of
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(e)
persons
referred to in
item (d) 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 (c) of
column (4);
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(d)
all cases of
persons referred
to in
corresponding
entries in items
(e), (f
) and (g)
of
column (5);
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Karimnagar
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(d)
Mandals of
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Medak District:
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(e)
In the case of
an individual,
who is a director
or a managing
director or a
manager or a
secretary in the
companies
mentioned at
item (g) of
column (5).
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(A) Sangareddy
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(B) Sadasivapet
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(C) Zahirabad
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(D) Kowdipalle
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(E) Jharasangam
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(F) Kalher
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(f)
persons
referred to in
item (d) 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);
and
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(G) Kohir
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(H) Kondapur
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(I) Kangti
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(J) Manoor
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(K) Munpally
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(L) Narayankhed
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(M) Nyalkal
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(N) Patancheru
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(O)
Ramachandra-
puram
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(P) Raikode
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(Q) Andole
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(R) Pulkal
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(g)
persons
referred to in
item (d) of
column (6)
being
companies
registered
under the
Companies
Act, 1956,
and having
registered
office in the
area
mentioned in
item (c) of
column (4);
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(S) Ragode
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(T) Alladurg
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(U) Tekmal
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(V) Jinnaram
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(W) Papannapet
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(X) Kulcharam
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(Y) Narsapur
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(Z) Hatnoor
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(h)
persons,
being
individual
referred to in
item (c) of
column (6).
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3.
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Commis-
sioner of
Income-tax,
Hydera- bad-III
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Hydera-
bad,
Andhra
Pradesh
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In the State of
Andhra Pradesh,
-
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(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)
and other
than persons
referred to in
item (d) of
column 6 of
Serial No. 1;
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(a)
In the case of
companies
registered under
the Companies
Act, 1956 with
the name
beginning with
any of the
alphabet ‘R’, or
‘S’ or ‘U’ or ‘V’
or ‘W’ or ‘X’ or
‘Y’ or ‘Z’;
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(a)
Districts of
Hyderabad and
Ranga Reddy.
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(b)
persons
being
individual
referred to in
item (b) of
column (6);
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(b)
In the case of
an individual,
who is a director
or a managing
director or a
manager or a
secretary in the
companies
mentioned at
item (a) above;
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(b)
Hyderabad
Municipal
Wards, 6, 7, 8(1),
8(2), 8(4) and 9.
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(c)
persons
referred to in
item (c) of
column (6),
other than
companies
deriving
income from
sources other
than income
from business
or profession
and residing
within the
territorial
area
mentioned at
item (b) of
column (4);
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(c)
Cases other
than those
whose principal
source of
income is from
‘Salary’;
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(d)
persons
referred to in
item (c) of
column (6),
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)
and who are
not covered
by item (d) of
column 6 of
Serial No. 1;
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(c)
District of
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(e)
all cases
referred to in
item (d) of
column (6),
other than
companies
deriving
income from
sources other
than income
from business
or profession
and residing
within the
territorial
areas
mentioned in
items (c) and
(d) of column
(4);
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(d)
all cases of
persons referred
to in
corresponding
entries in items
(e), (f
) and (g)
of
column (5);
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Kurnool.
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(d)
Mandals of
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Medak
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District.
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(e)
In the case of
an individual,
who is a director
or a managing
director or a
manager or a
secretary in the
companies
mentioned at
item (g) of
column (5).
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(A) Siddipet
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(B) Gajwel
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(C) Wargal
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(D) Nanganoor
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(E) Jagdevpur
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(F) Kondapak
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(G) Mulugu
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(f)
persons
referred to in
item (d) of
column (6),
other than
companies
deriving
income from
business or
profession
and whose
principal
place of
business is
within the
territorial
areas
mentioned in
items (c) and
(d) of column
(4);
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(H) Chinna
Kodur
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(I) Dubbak
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(J) Mirdoddi
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(K) Doultabad
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(L) Toopran
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(M) Chegunta
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(N)
Shankarampet
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(Chinna)
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(O) Ramayampet
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(P) Medak
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(Q) Shankara-
mpet (A)
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(g)
persons
referred to in
item (d) of
column (6),
being
companies
registered
under the
Companies
Act, 1956 and
having
registered
office in the
areas
mentioned in
items (c) and
(d) of column
(4);
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(R) Shivampet
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(S) Yeldurthy
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(h)
persons,
being
individual
referred to in
item (e) of
column (6).
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4.
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Commis-
sioner of
Income-tax,
Hydera- bad-IV
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Hydera-
bad,
Andhra
Pradesh
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In the State of
Andhra Pradesh,-
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(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)
and who are
not covered
by item (d) of
column 6 of
Serial No. 1;
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(a)
In the case of
company
registered under
the Companies
Act, 1956 with
the name
beginning with
any of the
alphabet ‘L’, or
‘M’ or ‘N’ or
‘O’ or ‘P’ or
‘Q’;
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(a)
Districts of
Hyderabad and
Ranga Reddy
Districts.
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(b)
persons,
being
individual
referred to in
item (b) of
column (6);
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(b)
In the case of
an individual,
who is a director
or a managing
director or a
manager or a
secretary in the
companies
mentioned at
item (a) above;
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(b)
In the State of
Andhra Pradesh,
Hyderabad
Muni- cipal
Wards 1 to 5 of
Hyderabad.
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(c)
persons
referred to in
item (c) 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 (b) of
column (4);
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(c)
persons
whose principal
source of
income is other
than ‘Salary’;
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(d)
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
territorial
area
mentioned in
item (b) of
column (4);
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(d)
all cases of
persons referred
to in
corresponding
entries in items
(e), (f
) and (g)
of
column (5);
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(c)
District of
Mahabubnagar
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(e)
persons
referred to in
item (d) 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 (b) of
column (4);
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(e)
in the case of
an individual,
who is a director
or a managing
director or a
manager or a
secretary in the
companies
mentioned at
item (g) of
column (5).".
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(f)
persons
referred to in
item (d) 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);
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(g)
persons
referred to in
item (d) 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);
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(h)
persons,
being
individual
referred to in
item (e) of
column (6).
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This notification shall come into force from the date of publication in the Official Gazette.
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