Notification No. 06

A notification under section 44AA of the Income-tax Act, 1961

What this is

Notification No. 06 was published on 8 January 2004. Its subject is A notification under section 44AA of the Income-tax Act, 1961.

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 Act	Now
s.44AA	s.58, s.62
s.120	s.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 : 6

Section(s) Referred :

Date of Issue : 8/1/2004

Notification No. 6 of 2004, dt. 8th Jan., 2004

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. 732(E) dated 3rd July, 2001, as amended from time to time, namely:-

(i) In the Schedule-I, for serial number 108 and the entries relating thereto, the following shall be substituted, namely:-

Sl. No. Designation of the Officer Head Quarters Territorial area Persons or classes of persons Cases or classes of cases

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

108 Commissioner of Income-tax, Pune-III Pune, Maharashtra In the State of Maharashtra,- (a) Persons referred to in item (a) of column (6), being other than companies, co-operative societies and public trust, deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4); (a) Persons, whose principal source of income is other than "Salaries".

(a) in the District of Pune, areas with the name of: (i) Bhawani Peth; (ii) New Timber Market (iii) Budhwar Peth; (iv) Shukrawar Peth; (v) Raviwar Peth; (vi) Baramati Taluka; (vii) Daund Taluka; and (viii) Indapur Taluka (b) persons referred to in item (a) of column (6), being other than companies, co-operative societies and public trust, 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 whose principal source of income is from legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession as is notified by the Board in the Official Gazette under sub section (1) of section 44AA of the Income-tax Act, 1961

(b) District of Pune, other than areas under the jurisdiction of Commissioner of Income-tax, Pune-V. (c) persons referred to in item (b) or (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); (c) individuals whose principal source of income is from "Salaries", and who are (i) employees of Central Government, State Government, Controller of Defense Accounts (Southern Command), Pune and Defence Accounts Department and who are under the audit control of the Field Controller of Defence accounts (Officer and Clearing House) Pune, Pune University or (ii) Pensioners.

(c) District of Satara; (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 (b) of column (4). (d) all cases of the persons referred to in corresponding entries in items (e), (f) and (g) of column (5).

(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);

(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);

(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).

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

File No.187/3/2003-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. 92 — Section 120 (1) and (2) of the Income-tax Act, 1961 - Income-tax authorities - Jurisdiction of – Amendment in Notificati 8 December 2009
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 4 February 2003
Notification: 21 Date of Issue : 4/2/2002 — Amendment of the Income-tax Rules under section 44AA of the Income-tax Act, 1961 4 February 2002
Notification No. 385E- — Profession of information technology notified under section 44AA 4 May 2001
Circular No. 3 — 414. Filing of Audit Report under sections 44AD(6), 44AE(7) and 44AF(5) of the Income-tax Act, 1961, for the assessment 9 February 2001
Circular No. 714 — 1118. Clarification regarding applicability of section 194C/194J in case of advertising agency 3 August 1995

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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.