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Case lawNotifications2003 › Notification No. 30
Notification 4 February 2003

Notification No. 30

In Schedule-I, to the said notification for serial numbers 67, 74, 207, 208, 209, 210 and 211, and the entries relating thereto, the following serial numbers and entries shall respectively be substituted, namely :

What this is

Notification No. 30 was published on 4 February 2003. Its subject is In Schedule-I, to the said notification for serial numbers 67, 74, 207, 208, 209, 210 and 211, and the entries relating thereto, the following serial numbers and entries shall respectively be substituted, namely :.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.
Under the 1961 ActNow
s.44AAs.58, s.62
s.120s.241, s.243

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

Notification No : 30

Section(s) Referred : s. 120

Date of Issue : 4/2/2003

Notification No. 30 of 2003, dt. 4th Feb., 2003 In exercise of the powers conferred by 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. 733(E) dated 31st July, 2001 namely :

In Schedule-I, to the said notification for serial numbers 67, 74, 207, 208, 209, 210 and 211, and the entries relating thereto, the following serial numbers and entries shall respectively be substituted, namely :

Sl. Income-tax Head- Terrtorial area Persons or classes Cases or

No. authority Quarters of persons classes of

cases

(1) (2) (3) (4) (5) (6)

67 Commissioner of Bangalore In the (a) Persons referred to in (a) Persons whose

Income-tax, State of Karnataka,- item (a) of column (6), principal

Bangalore-II Karnataka (a) Urban District of being other than source of

Bangalore and Rural companies deriving income is from

District of Bangalore income from sources legal, medical,

other than Taluks of other than income engineering or

Channapatna and from business or architectural

Ramanagaram; profession and profession or

residing in the area profession of

mentioned in item accountancy or

(a) of column (4); technical

consultancy or

(b) persons referred interior

to in item (a) of decoration or

column (6), being any other

other than profession as

companies deriving is notified by

income from business the Board

or profession and whose in the Official

principal place of Gazette,under

business is in the area sub-section (1)

mentioned in item (a) of of section 44AA

column (4); of Income-tax

Act, 1961.

(c) persons referred to

in item (a) of column (6),

being companies registered

under the Companies Act,

1956, and having registered

office or having its

principal place of

business in the area

mentioned in item (a) of

column (4).

(b) District of (d) Persons, referred (b) All cases of

Tumkur to in item (b) of the persons

column(6) being referred to in

other than corresponding

companies deriving entries in

income from sources items (d), (e)

other than income and (f) of

from business or column (5).

or profession

and residing within

the territorial area

mentioned in item (b)

of column (4);

(e) 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);

(f) persons referred to in

item (b) of column (6),

being companies

registered under the

Companies Act, 1956,

and having registered

office or having its

principal place of

business in the area

mentioned in item (b) of

column (4).

(c) City/Urban (g) Persons, referred to (c) persons other

Agglomeration of in item(c) of column(6), than those whose

district of being other than source of

Bangalore: companies deriving income is from,

(i) Basavanagudi income from sources (i) salary,

(ii) Bull Temple Road other than income from (ii) activities

(Basavanagudi business or profession connected with

portion) and residing within film/television;

(iii) Chikkamavalli the territorial area (iii) legal,

(iv) Chinnayana mentioned in item (c) medical,

Palya of column (4); of engineering

(v) D.V.G. Road (h) persons referred to or architectural

(vi) Doddamavalli in item (c) of profession or the

(vii) Gajendra Nagar column (6), being profession of

(Anepalya) other than accountancy or

(viii) Gandhi Bazaar companies deriving technical

(ix) Hosur Road (upto income from business consultancy or

check post) or profession and interior

(x) K R Road whose principal place decoration or

(Basavanagudi) of business is any other profession

(xi) Kanakapura Road within the is notified by the

(upto Yediyur) territorial area Board in the Official

(xii) Lakkasandra mentioned in item (c) Gazette,of under

(xiii) Lalbagh Fort of column(4) sub-section (1)

Road section 44AA of the

(xiv) Lalji Nagar Income-tax Act, 1961

(xv) M.M. Indl

Estate

(xvi) Mavalli

(xvii) A.S. Char Street

and Crosses

(xviii) Akkipet Main

Road 19, Chamrajpet

(upto 6th Cross)

(xix) K R Road

(xx) K.V. Temple

Street and Crosses

(xxi) N.T. Pet

(xxii) Old Tharagupet

(including cross

roads)

(xxiii) Sultanpet and

Crosses

(xxiv) Basawaraja

market

(xxv) Bull Temple

Road

(xxvi) Basaweshwara

Temple

(xxvii) Gavipuram

Extension

(xxvii)Hanumanthnagar

(xxviii) Kempegowda

Nagar

(xxix) Kumbarpet

(xxx) Narasimha Raja

Colony

(xxxii) Old Kasai

Road

(xxxiii) O. T. C,

Road/Nagarthpet

Main, Southern side

(from United Building

upto Avenue Road

and Chickpet

Junction) and

Northern side (from

M.B.T. Lane upto

Avenue Road

excluding Northern

side, from Pai Vihar

Hotel upto Siddanna

Lane)

(xxxiv) Ponnaiah

Chatram Road

(xxxv) Ragipet

(xxxvi) Rangarao

Road

(xxxvii) Shankarmutt

Road

(xxxviii) Shankarpuram

(xxxix) Srinagar

(xl) Tyagaraja Nagar

(xli) Albert Victor

Road

(xlii) Nagasandra Road

(xliii) National High

School Road

(xlv) New Mental

Hospital Road

(xliv) R.V Road

(xlvi) Ratnavilas Road

(xlvii) Tata Silk Farm

(xlviii) Vanivilas Road

(xlix) Vijayarangan

Layout

(1) Wilson Garden

(li) Yediyur

(lii) Jayanagar (all

Blocks)

(liii) Anelappa Lane

(liv) B.S.K.-I, 11 and III

Stages.

(lv) D S. Lane and its

Crosses,

(lvi) Kashivishwanath

Temple Street

(lvii) Padmanabha

Nagar

(lviii) Dayanandanagar

(lix) J.P. Nagar (all

Blocks, Phases,

Stages)

(lx) Lakshminarayan apura

(lxi) Mariyappana palya (Prakash

Nagar)

(lxii) Subedar

Chatram Road

(lxiii) Subhashnagar

(lxiv) Tank Bund

Road

(lxv) Tilak Nagar

(lxvi) Balepet

(lxvii) Gandhinagar

and its Crosses

(lxviii) J.M. Lane

(lxix) K.G. Circle

(lxx) K.G. Road

(lxxi) Seshadri Road

(lxxii) Anjaneya

Temple Street

(excluding Avenue

Road and Cubbonpet

Crosses)

(lxiii) Appaji Rao

Lane

(lxxiv) Bettappa Lane

(lxxv) B.S. Market

(lxxvi) Chowdeswari

Temple Street

(lxxvii) District Office

Road

(lxxviii) D.K. Market

(lxxix) Jumma Masjid

Road (Avenue Road

Cross)

(lxxx) Kempanna

Lane

(lxxxi) K.R. Setty

Road

(lxxxii) Linga Setty

Pet

(lxxxiii) MBT Lane

(lxxxiv) Narayana

Setty Road

(lxxxv) Paras Market

(lxxxiv) Pillappa Lane

(lxxxvii) Ramanna

-Pet (Jumma Masjid

Road Cross)

(lxxxviii) Sanjeevappa

Lane

(lxxxix) S.R. Road

(xc) Chennaraya Temple

Street (xci) D.R. Lane

(xcii) D Rajappa

Street

(xciii) Ganigar Pet

(xciv) Godown Street

(xcv) M.R.R. Lane

(xcvi) Madarpet

(xcvii)

Mariswaniappa Lane

(xcviii) Old P.P.T,

Market

(xcix) S.J. Park Road

(c) Sadarpatrappa

Road

(ci) Samigarpet

(cii) Shanthappa

Lane

(ciii) Suban Saheb

Lane

(civ) T.P. Lane

(cv) Vysya Market

(cvi) A.M. Lane

(cvii) Ambika Market

(cviii) B.S. Lane

(cix) Basetty pet

(ox) Bathing Ghat

Lane

(cxi) Chickpet

Crosses

(cxii) D.K. Lane

(cxiii) E.S. Lane

(cxiv) G.K. Temple

Street

(cxv) Hoovadigara

Lane

(cxvi) Huriopet

(cxvii) Kabadi

Venkusa Street

(cxviii) Lakshman Rao

Road (Chickpet Cross) (cxix) M.P. Lane

(cxx) Madhu Market

(cxxxi) Malavalli

Papanna Street

(cxxii) Mallikarjuna

Temple Street

(cxxiii) Maramma

Temple Street

(cxxiv) Neetukasuhi

Market

(cxxv) Nrupathunga

Lane (Chickpet)

(cxxvi) Old Tea

Market

(cxxvii) Oletty

Market

(cxxviii) Purnaiah

Chatram Street

(cxxix) Shankar

Market

(cxxx) Shree Market

(cxxxi) N. Shetty

Lane

(cxxxii) Talaram

Market

(cxxxiii) Uttaradi

Mutt Lane

(cxxxv) V.S. Lane

(cxxxv) Venkatappa

Road (Chickpet)

(cxxxvi) B.V.K.

Iyengar Road and its

Crosses

(cxxxvii) Chickpet

Main Road

(cxxxviii) Devatha

Market

(cxxxix) Rajath

Market

(Cxl) Sangeetha

Market

(cxli) S.V. Lane.

74. Commissioner of Davangere In the State of (a) Persons, referred All cases of persons

Income-tax, Karnataka,- to in column (6), being referred to in

Davangere Karnataka Districts of other than companies corresponding entries in

Davangere, Haven, deriving income from items (a), (b) and (c) of

Chitragdarga and sources other than column 5.

Shimoga 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 or

having its principal

place of business in the

area mentioned in

column (4).

207 Commissioner of Kolkata, In the State of West Persons referred to Employees of Railways

Income-tax, West Bengal- in column (6), being including Metro Rail,

Kolkata-V Bengal Districts of Kolkata, individuals deriving Circular Rail and

Howrah, North & income from sources Railway workshops

South 24 Parganas other than income from (except Kanchrapara and

business or profession Liluah) and Railways

and residing within the hospitals, Post &

territorial area Telegraph (BSNL),

mentioned in column (4), Defence (including

Defence factories),

Videsh Sanchar Nigam

Limited and employees

of Union Bank,

Allahabad Bank, United

Bank of India, UCO

Bank, Industrial

India, Canara Bank,

Indian Bank, Indian

Overseas Bank and

Syndicate Bank, whose

principal sources of

income is from "Salary"

(1) (2) (3) (4) (5) (6)

208 Commissioner of Kolkata, In the State of West Persons referred to in Employees of Kolkata

Income-tax, West Bengal- column (6), being Municipal Corporation,

Kolkata-VI Bengal Districts of Kolkata, individuals deriving Howrah Municipal

Howrah, North & income from sources Corporation, other

South 24 Parganas other than income from municipalities within the

business or profession areas of Howrah, North

and residing within the & South 24 Parganas,

territorial area Kolkata Metropolitan

mentioned in column (4).Development Authority,

INDAL, Insurance

Companies, Kolkata Port

Trust, West Bengal

Housing Board, West

Bengal Industrial

Development

Corporation, Shipping

Corporation of India,

State Bank of India,

Indian Oil Corporation

(IOC), Oil & Natural Gas

Commission (ONGC)

and teaching and non teaching employees of

Non-Government

Schools of North &

South 24 Parganas,

whose principal source

of income is from

"Salary".

209 Commissioner of Kolkata, In the State of West Persons referred to in Employees of Income

Income-tax, West Bengal- column (6), being tax Department, Central

Kolkata-VII Bengal Districts of Kolkata, individuals deriving Public Works

Howrah, North & income from sources Department, Central

South 24 Parganas other than income from Bureau of Investigation,

business or profession Central Government

and residing within the Health Scheme, Survey

territorial area of India, Kendriya

mentioned in column (4). Vidyalaya, IIT, ITI, ISI,

National Library.

National Council oil

Science Museum, Indian

Museum, Police

Department, Labour

Department, West

Bengal State Electricity

Board, The West Bengal

Power Development

Corporation, Coal India

Ltd., Bharat Coaking

Coal Ltd (subsidiary of

Coal India Ltd), Steel

Authority of India,

Public Works

Department, Non Government Colleges,

Educational Department,

Board of Secondary

Education, Board of

Higher Secondary

Education,

Anthropological Survey

of India, Central Glass &

Ceramic Research

Institute, Bose Institute

and employees of

Government

Departments both

Central and State

(including PSUs)

jurisdiction over whom

have not been

specifically assigned to

any other charges,

whose principal source

of income is from

"Salary".

210 Commissioner of Kolkata, In the State of West Persons referred to in Employees of Railway

Income-tax, West Bengal- column (6), being Workshop of

Kolkata-VIII Bengal Districts of Kolkata, individuals deriving Kanchrapara and Liluah,

Howrah, North & income from sources Health Department,

South 24 Parganas other than income from Food and Civil Supplies

business or profession including Food

and residing within the Corporation of India,

territorial area Indian Airlines and other

mentioned in column (4). Airlines, HPCL,

Government schools and

colleges, Agriculture,

employees of otherl

Nationalised Banks and

Non-Government Banks

jurisdiction over whom

have not been

specifically assigned to

any other charges,

teaching and non teaching employees of

Non-Government

schools of Kolkata and

Howrah, whose principal

sources of income is

from "Salary".

Individuals in private

employment with their

employers' name

starting with alphabet

"A" to "M" and whose

offices are situated

within the territorial

areas as mentioned in

column (4).

211 Commissioner of Kolkata In the State of West Persons referred to in Employees of

Income-tax, West Bengal- column (6). being Department of Central

Kolkata-IX Bengal Districts of Kolkata, individuals deriving Excise & Customs, Jute

Howrah, North & income from sources Corporation of India,

South 24 Parganas other than income from Border Security Force,

business or profession Central Reserve Police

and residing within the Force, West Bengal

territorial area Government Health

mentioned in column (4). Scheme, India Drug

Research Laboratory,

SIB, Government of India

Press, Mint, Central

Inland Water Transport,

Registrar of Company

Affairs, SAI, National

Sample Survey, National

Test House, NATMO,

Export Inspection

Council/Agency, Airport

Authority of India, Audit

Department,

Meteorological

Department, Botanical

Survey of India,

Geological Survey of I

India, Zoological Survey

of India, Transport

Department,

Assembly/Governor

House, Registrar, sub Registrar, Registrar of

Co-operative Societies,

Housing, Tourism, Social

Welfare, Fisheries and

Forest Departments,

Civil Administrations,

Drugs Controller,

Irrigation and

Waterways, Fire Service,

Judiciary, Civil Defence,

Air India, Animal

Husbandary, IDBI bank,

Reserve Bank of India,

Co-operative banks,

Gramin banks, Dena

Bank, Oriental Bank of

Commerce, NABARD

bank, Exim Bank, UTI

Bank, HDFC Bank and

ICICI Bank Ltd., whose

principal source of

income is from "Salary".

Individuals in private

employment with their

employers' name

starting with alphabet

"N" to "Z" and whose

offices are situated

within the territorial

areas as mentioned in

column (4).

The other contents of the notification shall remain unchanged

2. This notification shall take effect on and from the date of its publication in the Official Gazette.

[F No. 187/13/2002-ITA-I]

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

← Notification No. 31  ·  Notification No. 29 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.