Notification No. 20

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB - SECTION (ii)] GOVERNMENT OF INDIA ( MINISTRY OF FINANCE ) DEPARTMENT OF REVENUE (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION No. 20 /2010 - INCOME TAX New Delhi, the March, 2010. S.O. (E). - 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 n otification of the Governme nt of India, Ministry of Finance ( Department of Revenue ) Central Board of Direct Taxes , number S.O. 732(E), dated 3 1st July, 2001, namely: - In the said notification , in the Schedule - I -

(i) for serial number 8 0 and the entries relating thereto, the fo llowing serial number and entries shall be substituted, namely: -

(1) (2)

(3) (4)

(5) (6) “80 . C ommissioner of Income Tax , Kochi - I Kochi In the state of Kerala , -

1. District of Ernakulam 2.Thodupuzha, Devikulam and Udumpachola taluks of District of Idduk ki.

(a) Persons referred to in column

(6) being companies registered under the Companies Act, 1956 and having registered office within the territoria l area mentioned in column (4);

(b) p ersons who are Directors of Companies mentioned against item

(a) hav ing substantial interest as referred to in clause

(b) of Explanation 3 to sub - clause

(e) of clause

(22) of s ection 2 of the Income Tax Act , 1961 ; All cases of the persons referred to in corresponding entries in item s (a), (b), (c),

(d) and

(e) of column

(5) . ”;

sub - clause

(e) of clause

(22) of s ection 2 of the Income Tax Act , 1961 ;

(c) p ersons referred to in column (6), being Trusts, Co - operative Societies, Association of persons/body of individuals within the territori al area mentioned in column (4); ( d ) p ersons claiming for exemption u nder section 11 of the Income Tax Act , 1961 within the territorial area mentioned in column

(4) or applying for registratio n u nder section 12A of the Inco me Tax Act , 1961 ; ( e ) p ersons claiming or applying for exemption u nder section s 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(26 BB), 10(26BBB), 10(27), 10(29A), 10(30), 10(31) of the Income Tax Act , 1961 w ithin the territorial area mentioned in column

(4) .

(ii) for s erial number s 8 2 and 83 and the entries relating thereto, the following serial number s and entries shall be substituted, namely: -

(1) (2)

(3) (4)

(5) (6) “ 82. Commissioner of Income Tax , Kozhikode Kozhikode In the state of Kerala , - District of Calicut, M allapuram, Waynad, Kannur and Kasaragod ( a ) Persons referred to in column (6), being other than companies deriving income fr om sources other than income from business or profession and residing within the territorial area mentioned in column

(4) ;

(b) p ers ons 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) p ersons referred to in column

(6) being companies regis tered under the Companies Act, 1956, and having registered office in the area mentioned in column

(4) . All cases of the persons referred to in corresponding entries in items (a),

(b) and

(c) of column ( 5 ) . 8 3. C ommissioner of Income Tax , Kochi - II Kochi I n the state of Kerala , –

1. District of Ernakulam 2. Thodupuzha, Devikulam and Udumpachola taluks of District of Iddukki.

(a) All persons being persons other than those mentioned in column

(5) of Serial No. 80 of this Schedule within the territorial area m entioned in column

(4) . All cases of the persons referred to in corresponding entries in item

(a) of column ( 5 ) . ” .

2. This notification shall come into force with effect from the 1st April, 2010. (F.No.189/6/2009 - ITA.I) (Raman Chopra) Director(IT A.I) Note: - The principal notification was published in the Gazette of India, Part II, Section 3, Sub - section

(ii) , vide , number S.O.732(E) , dated the 3 1st July, 2001 and lastly amended , vide , number S.O. 3156 (E) , dated 8th December, 2009. To The Mana ger, Government of India Press, Ring Road, Mayapuri Industrial Area, (Near Rajouri Garden), New Delhi.