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Case lawNotifications2010 › Notification No. 62
Notification 27 July 2010

Notification No. 62

A notification

What this is

Notification No. 62 was published on 27 July 2010. Its subject is A notification.

The instrument itself

The text, read by machine from the scan

This is not the department’s typed text. The department published this one as a scanned image of a signed paper, so there is no text in the file to copy. What follows was read off that image by optical character recognition and is reproduced without correction — the mistakes you can see are the machine’s, and there may be others you cannot. It is here so the document can be found and read; it is not a substitute for the file, which is linked below. Do not quote from this page.

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| . —— MINISTRY OF FINANCE .
| . (Department of Revenue) . ; (CENTRAL BOARD OF DIRECT TAXES) . ;
; NOTIFICATION -
. a, . New Delhi, the 27th July, 2010 - .
No. 62/2010-Income-Tax ; Z
fri
“4 . * P : . . : OQ .
. _ S.0. 1843(E).— In exercise of the powers conferred in sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 re (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) 9
dated 3+ July, 2001, namely:- | _ Z
—_ . oo >
7 In the said notification, in the Schedule-I, for serial numbers 111 and 112 and the entries relating thereto, the . S
following serial number and entries shall be substituted. . S
a | | | 6
Sl. | Designation of Head Territorial Area Persons or classes of Cases or classes of cases Z
No. | Income tax Quarters | persons fe authorities { . _
. 1) | (2). a ) < 5 | CCi‘Cdz |
“111. | Commissioner of | Nashik In the State of | (a) Persons referred to in item (a) All company cases whose
Income Tax, ; Maharashtra | Maharashtra,- (a) of column 6, being | names begin with the alphabets A, _
Nashik-I . companies registered under | B, C, D, E, F, G, H, I, J, K, L, M, ny a) District of Nashik | the Companies Act, 1956 and T, U, V, W, X,Y or 2’; -
other than the areas | having registered office or |
falling within the principal place of business in &
: . Ww

wef: f. | Talukas of the area mentioned in item Tye
& : Malegaon, (a) of column 4; Z|
vs . Satana, - oo 7 F e el eee f.. Nandgaon, (b) persons referred to in item | (b) All Co-operative societies, F , s t Chandwad and (c) of column 6, being other | Trusts, AOP, BOI, Local | jj.4 ©
| | Yeola | than companies deriving | Authorities and Artificial Juridical | || -
o | ; . ‘income from sources other| person. — pa yoyo ' than salary and whose alt pre 4 . | principal place of business or
| residence is within the
Te territorial area mentioned in ; feo | item (a) of column 4; ee pee pa ca a (c) persons referred to in item | (c) All persons other than those -
| re oe (b) of column 6 having its | mentioned in items (a) and (b) of
PANT _ | office within the area{ column 6 above, whose surname 4 a
Poke ene mentioned in item (a) of | begins with alphabet A, B, C, D, a pe an on : ; column 4; : E, F, G, H, I, J, K, L, M, W, X, Y or
| es oe Z in the case of individuals, and in q
Ca arr ; ’ case of other persons whose name .
en ee . begins with the alphabets A, B, C, |
bere bo | 7 D, E, F, G, H,1,J,K,L,M,W,X,Y] |}
ae ee | or Z; ‘|
: ee ee 7 (d) persons referred to in item | (d) All persons other than fee ty } (d) of column 6; mentioned at items (a), (b) and (c)
qo eo ; . . of column 6 above having income |
a . under the head salary and whose co
. a ae | employer’s name begins with the eo | YYW XYeorzs

or re (b) Talukas of Nashik | (e) Persons referred to in item | (e) All cases of persons referred to _
- District: (e) of column 6, being | in corresponding entries in items.
. . i) Malegaon, companies registered under | (e) to (g) of column 5; ii) Satana, the Companies Act, 1956 and a iii) Nandgaon, ‘having registered office or iv) Chandwad and principal place of business in |: . |
v) Yeola the area mentioned in item :
fr. (b) of column 4; |
a. a re an (f) persons referred to in item pe . - (e) of column 6, being other i ai than. companies deriving O
-_ income from ‘business or : is fo. _| profession and whose rE principal place of business is —— =
| . within the territorial area . 9
an a mentioned in item (b) of foo column 4; . g |
| — (g) persons referred to in item rr
J . | (e) of. column 6, having :
Se | income from sources other .
, than business and who are =
foo ; residing or functioning within S
: _| the territorial area mentioned >
Jeo 7 in item (b) of column 4; re
1 re (c) Districts of Dhule | (h) ptrsons referred to in item | (f) All cases of persons referred to and Nandurbar () of column 6, _ being} in corresponding entries in items
: companies registered under | (h) to (j) of column 5.
fo the Companies Act, 1956 and =
to having registered office or %
pe principal place of business in =
pe | the area mentioned in item dp
Fel (c) of column 4; B
an i persons referred to in a

2 oo .
cf} ; item (f) of column 6, being 4
|} other than companies , “Tt
> deriving income. from T
8 business or proféssion and| \ 4
(ay whose principal place of “we business is within the| - S
territorial area mentioned in . -
. , item (c) of column 4; © n (j) persons referred to in item
{f) of column 6, having Oo income from sources other
. than business and who are .
residing or functioning within the territorial area mentioned _ q in item (c} of column 4. | 4 -
Sh d
: . 112. | Commissioner of | Nashik In the State’ of | (a) Persons referred to in item | (a) All company cases whose .°
. , Income Tax, | Maharashtra | Maharashtra,- (a) of column 6,.— being |.names begin with the alphabets N, | - 4 °
‘ Nashik-Il 7 a) District of Nashik | companies registered under | O, P, Q, RorS; |
en other than the areas | the Companies Act, 1956 and tO
| falling within the having registered office or
Talukas of principal place of business in |
\ Malegaon, the area mentioried in item mie
Satana, (a) of column 4; , oe
Nandgaon, \ a ,
' 7 Chandwad (b) persons referred to in item | (b) All persons, other than those and Yeola. (b) of column 6, being other | mentioned in items (a) and (b} of.| ||
to. than companies deriving | column 6, whose surname begins income from sources other | with alphabet N, O. P, Q, R, S, T, than . salary and whose | U or V, in the case of individuals,
| principal place of business or | and in case of other persons |
a residence is within . the | whose name begins with the |
, ; : territorial area mentioned in | alphabet N, O, P, Q, R, S, T, U or:
; ‘item (a) of column 4; V3 i ffs

R

(c) All persons other than

(c}) persons referred to in| mentioned in items (a) and (b} of

item (c) column 6 ;. column 6 above having income

under the head salary and whose

employer’s name beings with the

. alphabet A, B, C, D, E, F, G, H, I,

; J, K, or L. :
; (b) District of | (d) Persons referred to in| (d) All cases of the persons ©
- Jalgaon. item (d) of column 6, being] referred to in corresponding iS
companies registered under | entries in items (d) to (f} of column a
. . _ | the Companies Act, 1956 and | 5S.”. m
. having - registered office or| g
. principal place of business in Z
SO . a the area mentioned in .iter® — 5
(b) of column 4; _ on
| oO, *
_ : . | {e) persons referred to in item . 2
. (d) of column 6, being other ro)
. than companies deriving 6
income from business or Z
. profession and = whose . B
. principal place of business is . *<
OO within the territorial area
So, , mentioned in item (b) of ce column 4;

| . (f) persons referred:to.in item z
J}: (a) of column 6 _ having , in| ee
. . ; }income from sources other . h than business and who are WS
oe 7 residing or functioning within oo oe
_ __ the territorial _—areas S

| "This notification shall cambe into force with effect from is August,2010; |
| Be . [F. No; 187/11/2009-ITA.I]__ |}:
| So SO . SO ~ RAMAN CHOPRA, Director (ITA.-1)
| __Note:—-The principal notification was published in the Gazette of India, Part II, Section 3, Sub-section (ii), vide, number so
: | “B10.732(8), dated the 34% July, 2001 and lastly amended, wide; number S.O. 1240(E), dated 26% May, 2010. 4
and: Published by the Controller of Publications, Delhi-1 10054. , , :

Source: the department’s scanned file.

← G.S.R. 639(E)  ·  Notification No. 61 →

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.