Notification No. 70

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' “faregl & wh wer-33004/09 aio REGES'NO.D.L.3300409 ©
ee: ) ee |
. , . . #2. sa ee 7 ~
—s Che Gazette of Gudia
. . oo _ +, EXTRAORDINARY - a
| - AAT TI —Bey 3—3a-AV (ii) _
° | . _- PART I—Section 3—-Sub-section (li). |
‘ PUBLISHED BY AUTHORITY _ ,
1830] ag feet, eprare, feerewe 3, 2010/0TR 12, 1932 | |
No. 1830] - __ NEW DELHI, FRIDAY, SEPTEMBER 3, 2010/BHADRA 12, 1932
; - | Career feet) oO | |
7 | = (wale weg eee)
we feeett, 3 Ferre, 2010
oe a. 70/2010-aTTeraat ;
BUA, 2174( at), ——-airTHT sift, 1961 (1961 BT 43) Bt AT 120 St SINT (1) WH (2) Bra weN MPa eT
war wea Ee Hate wens wae SS Ce ee were, Pere Aarers Cues fart), (Skt were wt aS) Bt afirgern
; BEM BLM, 881(H) eater 14 freee, 2001 A Prerferfen aeiter seen @, steriq, — .
sR aft A ae - So ; (i) wearert &, wa sear 1 ag! GS red wef anal S fara wr er 1S 9! S ER Wa sims Bitenfia fe
: : wat; J ° . .
| Gi) ta Ca), (1) WH Ca) A, ae tage ore Freee” wee ara Saal “ara rae Preern ar aga .
| arrrane Preerar” wex whreentae fay ant: .
| . (iii) ATTN & fer, Prevfertas arqget aftreenter at seett, areig, —
wm oral wire yeaa = airs ty afte oy oafeeral wt Soh Tiferal Tal dor oo 1 2 0- 3. a = 6
; 4, ara Pee at feeet (i) uta caer da Ler 44 (i) Aefrefas (a) HHS 1 STA (5)
. (aienta arraa), fret wi dintes hits dre fom iegifas stare aw nce) ae feeeit-I . daaitet ada Male fora ey aur’ sfeefad afar Sway
: | oo wee & fret set Y YS St arate aiffremy, 1961 at aT
| . — . , set 194, 195, 196%, 1968, oo AY (&) syaar afufrr, 1961 1967, 1968 at 197 & seta :
ee .. Sem2a sew Qs) Ban aR wet eda
3480 G1/2010 CP es (1) a

20 THE GAZETTE OF INDIA:EXTRAORDINARY __[Pant Il ~Sec. 3(4i)] |
. RN
7 | : S ad S ae fedet wera ral wa wfeeal ata aot aed
: | ar sie a wr aT safer el afar |
ee oe wen Forrent SP] tet CUA Ca) artis 1-H IEMA (5) _
oo eS, BR S gfe 8 wale 1S ata! Cw), 17), 1a)
met, es a ee wert (4) FY afecien sat Fy Ce), wen (a), HC),
, AB ‘wag earn tar ay aA Cg) we CS) A sikerfere ca Oe Wale ara at alg ter ale. safer eae Ff aPenftat .
_ a er BW wae 1S are (4) Age feet Suhr a feu a
| sReafer tal iggy art gel a staat afta, -
| os Ber Saree WHT A SIT 1961 at TT 1946, 195, 196%,
. were wee 5 196%, 1967, 1968 ai 197 =H
oe - (a) weafral S feet wafer siriv eter ot an sek Scale -
. at wer a ten St naa wh ari we afte |
. a & cer wale 1B rer (4) ; cool e AWwelabneny ~. WT afeefor ihiifers: oe
; (1) Seyret a fey softer at
- - SRA A He SST STEAL .
. ; ee SE er ee ares ST
SUL RST wees 1 Tere.
oo, (4) A afverierr dinitfere: tz
: L He; (a) Sart afar, 1956 & :
| a ainin Sart Swe a
| - safer aen faret date -
: SCT T TI BT WATT
| oe war wt 1 wre (4) F
an RSE Let afer driers aa at;
. | (S) wate 1 H area (4) &
. Sferfear sinter aa aT
oo . . : ate ary cafes at atrret °
ml) SUPA, 1961 FB SEAT xvii, - .
oo XVii-@ B- APA BI KB
vs awret @ fey Parma e; (ii) efarn, Yara, = aren 4.4 (i) Ff afer
| fearza gear, Aftfere da aS fem oo _—
- _ Cee, SRAM, TRL TT (aq) oneat afehran, 1961
ESR Tal TH BA at unt 2: at So-URT (235) .
So SE ga ang Bt at ef st aret fatal aaa
| _ Mbifers dst Saag afr Bea Y oak
: : PRLS NS Ten fara ery cet ae afte
Do SR fed aes ——-
CES ERE Be wre (4) A aftefian dat Ay . |
US EE SUSIE USSR Be ‘Sem SNA B aH BIE SATA
7 . Se | dau a ana ar ag ter ale .

[3M H—@S 3(ii)} . . WRT LUNG: AANA 3 .
| . Serer Seat AT sheer at sett .
, | . - et seen shee ar se .
aren arm F; Fe |
. (a) weatrat a fat eater . _—
a a . Saati stas | .
| | far att A art arate set
7 | |. Pr wale 1 S Bre (4)
| | A afer aries ar & |
_ so TEA |
| (at) arated a fit cafe st” .
_ . oe BRET ar des aarer sree a
| we Ere fete ererera er
° : Wart war wale 1S wer
. | | (4) a afters shetferes aa a
: a2; _
Se + (a) wert afafran, 1956 & |
| sirta Sart & we A delta
- oe wre A STS St War |
: Rar emis 1S are (4) F
a 7 Sfrefien siifers ae; |
(wie Sere (4) Fe |
| “afvafean driferer das oraz
| a afar, 1961 & HEM xvii, - |
xvii-@ & stents Ba We HT
_ mee feu free,

2 wae ftes aie (i) wetacsertas Laem 4 a (i) A afte (ag) gies 2 S are (5)
(sini free aa cites Sifeer das feefreeiet store new ms) a a) Strait a art ere ey ST PTT ET SSE! steerer saterat ade a fees -II tee Reet se 8 Ye Creep aafefremy, 1961 9 oT

| %, sei, — 194%, 195, 196%, 1968, (%) sear afahram, 1961 1964, 1968 att 197 aia
. : at ura 2 at Sa-erg (23%) «Sta ae He we A Melfira
| H ad S see fate wohral | aril wl afer ata act art
| | aia afraret 3 wt car we frat | .

. - ten ferret ory et SC URE gy) gis 2 SF aE (5)

SF SM Bt Be 8 wa 1 FS tae] Cw), 1(9), 10a) GE
; | Co are (4) F siete oat Tce) ae (@), UC),
| ‘eae eT SANE SAAT. Cg) ea (Ce) A afeeaftart
| oo Ween ever Ete St cafe S aay A aPrefersil ae Samir 2 A ret (4) Fag fateh safe at face

. | te, Safer ae as oa ore aferrer,

| Does ©. Were seen URE ST 196) wt eae 1948, 195, 196%,
. a Regt ae t; .

| | —_ CR) eaPrat a FAT BART Loge, 1967, 96m a 197
Wh orrara oH ten a aT asters etn we oe Heh a
. | | ‘Revie ¢ ome emer wt ada ere ere el srfteret cok, Te WH 2-H BTA (4)
7 . (1) wae 2B ares (5) aT
_ a 5 steer Ss OF agin (wm) Aeterna po NESE wm ade Yo orn sfifran,
C1) eeaPrat B ft eae Bt 1961 Fate xvi-wS sins o Caer He tens STI STA ah oe ar at arch B Satta
. BS ren ere Sa ST are uel ferret wt wheat Tet |
re WE Ca A 2S SM ari ual wera
: . (4) ¥ afeerferr siniferes hy mo _ a2; oo .
. _ (a) wart afer, 1956 &
: a Serta wort S eA slg ; ;
; wafer cen frre dite
| . eres a Saas eT WET .
_ ae Tar HAH 2 BH HTT (4) F _
L ‘afecifian tiriferer aa Ht; | .
. (a) wate 2 B wre (4) A |
| . a Stefan Heifers are oraz a
7 _ SfePr, 1961 HET xvii, .
. xvii Baten air oe awe
- | wea fee fete ;
: (ii) Sst. 732 (at) WL wR 2 S Bree 4 F (ii) .
. fries 31-7-2001, .. Yaeeifen Aitieren da & fez
. FLA. 733( a) aie (a) arent afufrag, 1961 |
a 31-7-2001 me wt ent 2 Bt sa-aTT (23%)
MLS 185( at) aie aref Barer fateh arahrat
12-2-2007 APRS wa afr & wo A afer .
we F dite, aa at gfe a wate 1
ary, aretengat, area (4) A sfverfen eat a oo, mifsrarere ae eng caren’ $ or ate Sere .
iss, IA day ay ara wr ate Ven ala waif Fa arel et artes 2 a are (4) F
Shits tt) afteafaa dat Aste ar scr |
. . Bae xen wag oa se .
. BAe wet 8; , _
: (Cayaratrat 3 frst catia st -
. BATT at Ve a srt SAT :
ale @ ara arefta aed F cen eo wae 2H ae (4) FA
Coat Sfrefan aiiferen atx S arez
: We;

[41 eee 3(ii)) 7 RT TTT ARTE he t 2 3 4 | So. 6
1) aera a flr cafe st ;
8 RATT A Vea srr orTeher
| | Wet Fen fers eeeters HT |
| | WU ae wale 2 Sere
| . . (4) A sfeetfere atritferes abe .
; ae oe .
| (8) wert afatran, 1956
atria wort Ser at wafer ten fret Watee a eras UW STAT BT TATA _
. TM wars 2H TG (4) A
oe | . | Sheeran strifers ata a 8; _
(F) was 2S wert (4) F
oS —— SReerfiens sieiferas aha oraz .
, . “ | ale aa cafes ot ararax
. , afefray, 1961 @ seary a xvii-@ H serie Vitet HT
| wet S fry fare #; 7
Gil) LM. 732 (3) LL. wats 2-4 are 4 A .
feria 31-7-2001, (iii) A sfeaferr sififers a .
— FLA. 733(8) Rate we fee
; .31-7-2001 Te (a). area afufras, 1961 .
wat. 185(H1) eae at err 2 Bt sy-eT (23%)
12-2-2007 FRAPS gh aef A apex fede Heafral |
set Re ata afters S wa Footer | | .
arehiomed, Cres, en ferret ery Set He ThE |
difisma, wet Soa at gfe a wre 2
Safire A art eet aren (4) 4 steers dat F
| . steers a1 - wag ware 3 on ay ere
. day a ara wt aes ter ater a & wt ae 2S ae (4) F :
Sfeetfenn dai A wage ar ser a Wien & sere why a STI
See were ee -
3. serene Freee yea ere a tee AH 3S Se (4) A (He) HAH 3S Hew (5)
( aferiscra me | geet oe afer | _aftefen shifts ae a feg | sta w A sitefian safer eer) -l, Ue ten art wa Praferfe cafes ferret aH May A arrae afean,
; ; Tag were frat wt ‘u','at Star ae a Fe" 1961 St MTT 1948, 195, 196%;
| Shiferes dhastf Yo wars fest car S ye sin «196, 1967, 96H SIT IN7Z SC
Sr aA ats ). seta aia wt at wet a
| | | (%) siaet afufrr, 196) Sate wat ee afeerat ars |
, | wt art 2 st sq-are (238) At ert we eafeeraT
; ard Ss ater feat wahral Ca) wate 3S rem (5)
- . a we stent S wry cafe ost ae (eS), (7), (|) a -
| ae RT EMR a Re CS), F sfkeiam saferat &
a Sr et gfe 8 waa 3S | dade 4 aftenfaal va fees
| . are (4) A afeafaa dat Yarra et fing 1 gray a

6 "+" THE GAZETTE OF INDIA : EXTRAORDINARY [Parr II—SEc. 3(ii)]
1 2 3 | 4 5 6 .
_ 0 ean earrn taratd sera arene Sehr, 1961 at ere
_ —: Mala or att wr wig Der Git 194%, 195, 196%, 196%,
| oe tat wales 3 Bare (4) F196, 196M SI 197 Batra
: . sfrafen astasiga aera ata we a Hah A Wafers
— Went seen siege ase at ard wa eee (a) Satrat a far safer
_ SY Ra ar ter a ara a
Fae wats 3 SB ares (4) | .
an F sfeafen drifers da a | .
. (1) wrahrat & fir wafer St
- Sra a Gan A sa sete oo we F ter fers Sear oe
. _ | TU SI wa 3H BI .
os — (4) 4 sfeaferr sinters oa ae; - ; (a) wert afefre, 1956 F |
a Sera Sr SH Ww A MstEpT
safer cert frre tetera
Weer A STANT eT WaT
Tar BAH 3 SSR (4) |
: — ~ SReerferr titferas ta Ff 2; |
. . (&) wate 3 S area (4) F
| | . after Sie aa ar |
| — _ -sfeFram, 1961 & st6Te xvii, oo! xvii-e & stent ala we aT
. AS feu farter t ; .
4 qa Peae gat VRE RY tet wai 4S are (4) Y (mH) HAH 4 S SEM (5)
(sierissia meg | ER TT fee afeefian dhifers ans fre at aR (wm) OF sitcfed wawrt)-Il aftey ter at wt eaferferr cafes forename cafirey a dade A area .
wae ware foal St ‘a uid a'aq' ans fet afahren, 1961 3 ort 1948, .
: viifers ens Yea yet! ——=«195, 196%, 1968, 1967, 1968
ar at Or (a) arent afafrr, 1961 9197 % stevia eit Ie aE .
OR rt arr 2 et sa-arr (23a) Bee a caine are we afore ;
SE a a ate finda waft | FA ae sere eet era |
. wae afar @ wa Wt cafet | (Ce) HAI 4 Se SMM (5)
wen frre ory Set eae et aR Ce), (9), (a) .
- a at gfe a wails 4 Sw), F sieerfam catard F |
OSS Renae ae srg, wre (4) HF sfeefen tat a dae A abrenferat uy fate | .
sey er oe gan earn dar ang ere aah ea fae rai po TE SS greta Bae TH rT Sr BS Var wer sen afer, 1961 at ar
- tA wie 4 Sw (4) FT 1948, 195, 196%, 1968,

; Bee ae 1 = , - . - :
l 2 3 4 5 6
| - ‘Sirefen sa Asa TSA jo gn, 1965 att 197 F siete
| - | Mare ee IT TS a ae ht a Wafer
_ = WaT TTT e ; ait ard wel fra |
eS . (a) aaPret a fier safer .
W aaa a ten a aa a
Lo | far ata a arr sneftr at .
~ Scena 4 gS HET (4)
; A stator dite tee
FRU WR E ; |
| (m1) senate wafer st
. . CRRA A Ue Sse sete
| we ven fers carers FI oo
| WU ta wales 4 BS aera .
° (4) 4 sivas shitter aa
H2; (a) Hert afufran, 1956 & , a ania Sort S wr A tsps cater wen fate dete . :
| wales at Sree aT Ta .
7 TUM HAS 4 SH BTA (4) A
sirafan shies aa A 2; _ .
a (S) wale 4S are (4) A _
- —— Sierfiert shitter: ett + ar<z afar, 1961 } HAM xvii, |
: xvii-G@ & aera alr we HT
. _ Brea S fare farten zi
5 ame fers ae safes, tat va (a) arr offre, 1961 (a) male 5 S aremt (5)
(sierietta wien ait wee wa at at ant 2 Ht e-ea (23h) «= at aes) Asiafan af eUe), Srifers cers srt Sate H ae faeeht Sahay os dau A ana afafra, area | ar are ata waa afar Sw A safer 1961 at UAT 194E, 195,196,
. en FHT CIM] eA BC IRET «196, 1967, 1968 SR 197 B
. ar wl Sfe a wae 5 Hh atria ala Ww HT wet a a, aie (4) A sieafan aa A wafer wal wi ufert wa
7 . . | ‘wag caren’ @ aang errara ast ard wa wifey
| . . Bae! aT ST HT HIE UAT AT ay Semi 5S wTTA (5) , tat wale 5 Ba (4) Tae ae (wm), (7), (W)
. . sieafan sata IT AST ey ay sfeafan cafe F
nn wera sen & eae 9 afrenferat we facet
. (CG) Serra a Re oer aafral at fare ae qa ae
. . . Waa ate a sr a arene afatran, 1961 at era
. far alat 8 ara anefta eet 194s, 195, 196%, 196%,
_ a a me Z ae HAH SH TT (4) 1967, 1964 Bt 197 S sient
- 4 sfecfar bie da SB ate wow adh a daft |
| TR WE ; . at ard we afer

1 2 3-4 a 5 6 _
| re (at) wrenfirat & fit wafer sh |
oe _ _ Sareea A Ue A sre atrefea
~ aed F cen Pere orrara at
. . (4) A strefion sitters aa .
. . FR; |
. (a) Sart afar, 1956 &
; . ‘ sata sort e wy A asia
, safer cen fare vated .
. : Bras ot Serare Br WU ;
; . Tart wares 5-H Brees (4) A
. . iveriert viniferes as A 2; .
. Co (a) wate s Smet (4)
= steer Siifera ds Barer 4
. _— afatran, 1961 & sears xvii
. a wea xvii-@ # sirta ; oe Sees Hee
6. arent Freer ag, aferny, Str wa (aH) aret afufran, 1961 (a) wale 6 Fae (5)
( aterteate aierre ae ae Te ae ST TT 2 Se TT-UT (23%) ate) A sive cater wu), wieadt vi mada Soe Sh ater fateh oft oS ade A orca afefan, ag at cbifers dtr waa afrardt S wa A eater 1961 at aT 1948, 195, 196%,
' eet ar aaa wen ferarempttet we after 196u, 1967, 1960 ate 197
BK ot Ge awe 6 * atria ata we we Heat a
. | wera (4) A sfecfean dat t aaftra erat we wife aaa
: eagerrn ta ag ere at ord ud aera
. | | Hae! aT Sa eT HIE RAT BHA ag) grate 6 S HTT (5) |
— . tat rig 6 Fam (4) A she Cw), (mM), (a)
= | Seefan eat Asi AST ey) ay sfecfian saferat S
| We Te & ; dau & afrenfeat us feast
. (a) wera 8 fr cet ofa a feu ae gaan %
co wt Saad A Gen S a Saree affirm, 1961 st ora a, far otal a a snefta Bt jogs, 195, 196%, 196%, a eae HAH 6-H BTA (4) - y96N, 1964 sik 197 F sienta
| . W sfeafed dif aa Seta a at echt a data
| RX TEE ; wat ard wa wife
= . (1) eratral @ fara safer sit os
. a Sa MT Ue a sa seta oe | | TU IM was 6 BHT :
oo (4) 4 sieefaa infers da a, az; 4
pay Co (a) wort sfufra, 1956 #
oe stnta Sort S wo A UsiteaA 7
| ; cater cen fore datea .

[Tt es 3(ii)] a . UR UAT: SAG 9
ns ee) 3 4 5 6 .
oo aries MW Sera aT WaT
| . | CaM HAH 6 H HIRT (4) F
—-aftetfert cititferas ata 2; ,
| | (S) wae 6 Bae (4) A
. nn strata diana aa 8 srez
| afafrar, 1961 & sear XVII
a sera XViI-e S siria
GAR a IAA S fry Fate
. e . .
_ 7, arrat frere sterert §«((i) wiran aire, Lb wri 7 & are (4) Fe) emis 7-H aE (5)
: nC ee sera, fate (i) 4 sive stftere ay ae 1m) 8 ofeafiaa waUr), are Taw ae TF fT saferal & aay A saat
. . areal aa Hem Ua (am) sree afttram, 1961 afer, 1961 at ETT 194e,,
| Prelar gta AE | St ERT 2 Ft TIAN (23%) 195, 196%, 196, 1967, 1967
at Shifers ahr S af & aet feet Burra - ait 197 & arta Sta Wt a a Saar ae ae ated & eA ei | ach a dala arate wie aa eee ee aaa at ari ua wife
. | SR ATS BBS 7 (Ca) wa 7 BS wer (5)
. wre (4) ¥ steers stat # ane 1(@), 101), 1(—).
a | ‘eng caren Sara TTT a (5), 8 afefian satel
/ aay’ a ara wr BE Vat ala & day a aftatfaal wa feet
| Rah rie 7S wre 4) FO ope a fare me ETA WT
SO | | Sicefad Sa AIRES oto afer, 1961 at SRT
a wagT oe & ; 194%, 195; 196%, 1968,
7 | 7 . (a) srftal @ fi at 96m, 1968 ait 197 S ait
Waar ate asa ata ue ax aeht @ date
. . Fat ait Soe arrears .
= wen wae 7S we (4) .
; | 2 aftafian dhifirs aa 3
_ (1) antral @ fir cata at eqerara a ten a ara snefta . .
. . wwe Fan fers Verary wT
_ Wer Ta wae 7 BS BIT
(4) 4 iver sift ata :
| az; |
| (3) wart afatra, 1956 &
. — epfa eet Bea A yatta |
; safer ten frre aaitea
; \ wraeT Ut Seeaa ST WUT
rn TIM WAH 7-H Bre (4) A oe |
| avers atiferes a Ft ——
. (S) wae 7-H are (4) AT
Sfeafad shifts das et

10 - THE GAZETTE OF INDIA : EXTRAORDINARY [Part Il—Szc. 3(ii)}
1 2° 3 4: . 5 6
afaften, 1961 4 start XVII . |
; . Al Fea XVI-|@ F sina oO
/ -_ stows nk fe fs |
(i)fern, wret, wie 7 Sore (4) 4 ygde7aeen(s)at
- | TH, BPTYR, Gi) A afeefen ifiee a ney (am) Asiafen ah apres sreore «= fore # day 4 amar afufra,
— WRe, AHeT, () re aafefram, 1961 1961 S HEMT XVI-@ Ss
. Pras wi yt shag 2st aco (3e) sins aa a a wa a
| Sere stn ret sie fate aifral data arf wa ufaecat at
: | SIVA we ate Sas af sea wt art wi waa :
: aa aren Farranr ery Set aT UAE - .
_ ae SM at ofte. a wae 7s |
Oe . wre (4) Ff sieeafan dat F a
. “eng were’ & ar ais eaeTATA _
Maw’ At HT Bt Fle VAT BT
Po tat arin 7S are (4) T |
a sfeafan eat A reheat ser
& saat fens sen (i) edt, Tra =. wale 8S res (4) FY (H) HAH 8H Brew (5) .
. (aia =| wma 6 (i) F aftefed dts aa ata cH) A sikefad are), ST eA ete fore eaferat mh aaa A arate
SOTETE ART UT Tg) aet anfuttram, 196) afer, 1961 Bt ere 194e,, |
wach at Asner a4 uy 2 at sa-erT (23%) 195, 196%, 196%, 1967, 1964
| an Fart et oS a S sine fate SaBey SC 197 F sii Sta ae ae re aaa afreat @ ea Y cafee | WAM a Salts art we whet oe wen fren omar at often | SAC at eri ea wfeaai
| — - TC et gfe a mais 8 (GS) HMw 8 F He (5)
a” wre (4) A sieht tat A wet Ae CG), 17), 108)
‘wag wren tad ara we 1(S), Fafeafan sata
; Bae! a ar er ag ten ata |S ay a aftenfaat wa facet
| SO aris 8 Sse (4) FHP wt fee me aa a |
‘Sfrafes atta: ase | are aferra, 1961 Bt art
- . are wnt ; 1948, 195, 196%, 1968,
— (a) waned & first cafe 1967, 1965 atte 197 # stents :
Ht Spam te Sag WAH Rt sah a Uae _
| far aiel o aan amis eet | Wet ard we afar
— # a0 pris 2 3 HET (4)
Y wets dilfere aa ; ug e. wa wa é ; | .
| | | (3) wane 3 fe ahs st
Say ae aE aay ae
_ we tae fas aa a Wa wert WaH 8 H BG .
So (2) 9 steers Sntfore a Ae; —

[ APT I—waves 3(ii)] - A AT WATT: STENT 1
1 2 3 4 5 LO 6
. (a) wart afr, 1956 & oo :
. sinia wert a wy AY aster .
safer cen feerae wate
_. Brae A SAKA BT WT
SOM wae 8 aT (4)
. . Sfeafan sinter da Fe;
CB) Mae 8S are (4) F , oe
— | alee siitfires eer a ar-az
. Be a cafe at srt .
7 afefran, 1961 F ser XVII
. | A HEM XVI Sater |
SRI SE HTS fore fre
7 | #1 -
. (iw We st Twas s S are (4) a Cee ssere(s)st
. . — 0 Shier at FY (ii) A steerer sine as RU CH) AH sftafan cate
. St ATEN BA & feu @ dau a araax afufran,
‘ | (%) arrnt afuPrrd, 1961 1961 B area XVII-a
: | art 2 a sa-e (23) aierd att TK a HT Heh S
. S a S six Peet anhalt | afer areal wet aerate |
| . . aaa afraet @ eq di eafer | Glen att ard wa fara
| | eg PUNNRET CP] She Be VALE an aM St tite @ wake 8 s a
- were (4) A sfeafon at
; “pang care’ & a aig Ser
| : aay! a ora ar ay ter ale. . .
. 7 | 2% shania 8S wre (4) F
Sfeeafienn dat A seer at see
J SAR Tre BI
a 9. arta freee yi, (i) Wet qrag was 9-H Bree (4) A Ci) (a) wales 9 @ area (5)
(sient AERTS TercaferaT ohee AH afkefen dies eae RE at ae 1H) A sfeafan wUert), TH AERTS WT (ae) sree afar, 1961 caferal @ dau A sarc .
7 ae uae eH aT at ene 2 st sya (23%) afar, 1961 FT oT 1948,
RSS TS oe Ss slat keh wePra 195, 196%, 196%, 1967, 1967
are dot. et ada aferdt Sea A cafes | att 197 F sini Sta aK
| BSR AT ae feren ayer a when || wa a wafer areal we aera
. wr at He a at gfe Qanmieo Ss mated we oo dtr Fart art apres (4) A sitet dat
| a ‘eaeren’ @ an ag ererara . | |
. dae! a areal ate ten ata . |
— ta wre oS are (4) A _ ,
| . Sfterfter aha A shee ar ser . ; oe waar orn e ;
| | | . Ca) anal a fit safer |
. Waa saat |

12 "THE GAZETTE OF INDIA: EXTRAORDINARY [Part H—Sec. 3(ii)]
I 2 3B 4 5 6
Rae wa OR are (4) CS) HAI O BS BAA (5)
| FW sftefar shies aa atae (@), (CD, (8) Wi
. WT ; (S), A sitefiad saferat ae |
| (7) seafial a first safaa at | Wat A aranfaal wat fait
| ea A ten a ara anette «| SMa at fe ae qa aa fan fae aaa a | Saat afahran, 1961 at aT _
. Wert ea eis 9 Harem (194%, 195, 19545, 196%, 1967, ee | (4) tsferfon dnifers da 1964 ait 197 & feria ate
| | a2; | Tat Het 8 defer at .
. - (a) sert afetran, 1956 OH wafer oo. os safed men farat Waite
| aia Wa waaaa SI WTA -
Tar Bue OB area (4) A . .
sfrafan sitters aa 8 2; yo re (B) RIG O BS ae (4)
sieve shite dae ree
/ aig ora eater at artat |
| | — afaFran, 1961S sTeAT XVII |
. ° oa MW RM XVUI-S S aerta
: aha Te at aIe7 fare PARR | | =
2. ae aft 2010 S wet eT
, ' [OS 187/5/2010-3. P11]
| a | Lo wr ave freee (saat fr)
feuruit : wart after ©. Bian. 881( 31), ferin 14 ferred, 2001 F ded HRA S WAT, WT I, BIS 3, TI-Ave (ii)
A wenferr at 1g cen onfedt aK a. wien. (31) fers, farrar, 2007 & aed Beifina at mE I
MINISTRY OF FINANCE |. .
. _ (Department of Revenue) : . .
(CENTRAL BOARD OF DIRECT TAXES) . - . ‘
; NOTIFICATION -
New Delhi, the 3rd September, 2010 :
No. 70/2010-INCOME TAX .
S.O. 2174 (E).— In exercise of the powers conferred by sub-section (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 amendmients to the notification of the
Government of India, in the Ministry of Finance (Department of Revenue), (Central Board of Direct Taxes) number S.O.
881 (E), dated the 14th September, 2001, namely :— oy .
In the said notification, — ‘
(i) | in the preamble, for the words and figures serial numbers ‘1 to 8’ of words and figures ‘serial number | to 9’
shall be substituted; (ii) in paras (b), (c) and (d), for the words “Joint Directors of Income-tax”, wherever they occur the words
“Additional Directors of Income-tax or Joint Directors of Income-tax” shall be substituted;
' (iii) "for the Schedule the following Schedule shall be substituted namely :— H
- ro, \
, te ; ; \ .
| : o ; - eS \ .

(3 lI—Grs 3(ii)] . ART AT UATA ; STATA 13

SL Disignation Headquater _ Territorial Area Persons or class of persons Powers and functions

No. of the Income- oe

tax Authorities ; ,
© (3) (4) _ - 6) (6)

1. Director of. |New Delhi @ Areas lying 1. For the territorial area (a) All functions and powers .
Income-tax within the territorial _ mentioned at (i) in column (4) including functions and (International limits of National following persons having their powers relating to Tax ;
Taxation) Capital Territory of names beginning with any of Deduction at Source under
Delhi -1 - Delhi the alphabets ‘A’ to ‘M’, Section 194E, 195, 196A,

‘ namely :— wae 196B, 196C, 196D and 197
: (a)Persons being non- of the Income-tax Act, 1961 ,
° ; residents including foreign . in respect of persons :
oe companies within the mentioned at item I (a) and
, . meaning of sub-section I] (a) of column (5) against
, ; (23A) of Section 2 of the serial number 1! .
. ; Income-tax Act, 1961 and (6) All functions and powers having a ‘Permanent Jelating to Tax Deduction ;
; Establishment’ in terms of at Source under Section
| . . the applicable Double Tax 194E, 195, 196A, 196B,
Avoidance Agreement, in 196C, 196D and 197 of the the areas mentioned in Income-tax Act, 1961 on column (4) against serial payments made to non-
” number | or having a residents and foreign
, i ‘Business: Connection’ or companies in respect of having any source of persons mentioned at items
; - income accruing or arising 1(b), I (c), 1(d) and I (e) and or deemed to be accruing II (b), 11 (c), 11 (d) and H (e)
or arising in the areas of columy (5) against serial
. mentioned in column (4) - number |. |
, against serial number 1 ; (b)persons being other than ~
‘ companies deriving income .
a from sources other than
; income from business or profession and residing
, within the territorial area
. mentioned in column (4)
against serial number 1;
’ (c)persons being other than ~
companies deriving income: _
from business or
- profession and whose 7
: principal place of business
_ . is within the territorial area.
mentioned in column (4°)
. ; 0 against serial number 1; ‘ ,
; (d)persons being compani: es
. registered under t he
Companies Act, 1956 - and .
- having registered offic -e or |
- perincipal place of
7 business in. the’ area mentioned in colur’ an (4)
; 2 against serial numb’ er |; sO ,

14°— THE GAZETTE OF INDIA : EXTRAORDINARY (Part II—Sec. 3(ii)}
QO QQ 3) (4) 6) (9)
. (e)any other person
' responsible for deducting ‘
tax at source under Chapter
XVII or Chapter XVII-B of the Income-tax Act, 1961,
“t within the territorial area *
mentioned in column (4)
. - against serial number |; .
. (i) Areas lying _ IL For the territorial area — :
os .within + the _ mentioned at (ii) in column (4)
'” tegritorial limits of against serial number 1: :
"States of (a) Persons being non-
, _ Haryana, Punjab, residents including —
oe f° Himachal Pradesh, foreign companies within — .
: a : Rajasthan, Jammu ==—stthe:s«smeaning of sub-
: and Kashmir and section (23A) of Section 2 .
7 . Union Territoryof —_-_ of the Income-tax Act, 1961
Chandigarh. - and having a ‘Permanent
‘ Establishment’ in terms of the applicable Double Tax a |
ae Avoidance Agreement, in the areas mentioned in
2 , _ column (4) or having a . oe
‘ “ oo ‘Business Connection’ or -
i having any source of income accruing or arising -
or deemed to be accruing ©
an . . or arising in the areas , oo DS mentioned in column (4)
against serial number | ;
, a er (b) persons being other than -
; : companies deriving
: income from sources other ; on, than income from business
- or profession and residing .
a within the territorial area
—— adil, mentioned in column (4)
: : ate against serial number 1; .
oS (c) persons being other than
, ’ companies deriving
\ income from business or
, ‘ . ‘profession and whose yo principal place of business
Ve is within the territorial area -
yo mentioned in column (4)
yee against serial number 1;
\ (d) persons being companies . ' .
‘ ‘ registered under the . .
\ . Companies Act, 1956 and.
, tye - having registered office or te \ perincipal place of iy \ business in the area mentioned in column (4)
. 4 \ against serial number 1;

\ : .
(ISS GP UAT AUT: AIM “15
| Mo @ - @) (4) oO ©
. (e) any other person
‘responsible for deducting _
tax at source under
: . Chapter XVII or Chapter cS
XVII-B of the Income-tax
. ; ; ' Act, 1961, within the . '
territorial area mentioned - :
. in column (4) against serial number I : .
2. Directorof NewDelhi (j) Areas lying I. For the territorial area (a) All functions and powers
Income-tax within the territorial mentioned at (i) in column (4) including functions and -
; (International limits of National —_ following persons having their powers relating to Tax
Taxation) : : Capital Territory of names beginning with any of Deduction at Source under
. Delhi -II _ NewDelhi- the alphabets ‘N’ to ‘Z’, section 194E, 195, 196A, namely :— 196B, 196C, 196D and 197
. _ (a)Persons being non- of the Income-tax Act, 1961
. residents including foreign in respect of persons
. os companies within the mentioned at item I (a), II
meaning of sub-section “ (@) and III(a)ofcolumn(5) —-
| : : (23A) of Section 2 of the gainst serial number 2.
Income-tax Act, 1961 and (All functions and powers having a ‘Permanent relating to Tax Deduction
Establishment’ in terms of at Source under Section |
the applicable Double Tax - 194E, 195, 196A, 196B,
Avoidance Agreement, in 196C, 196D and 197 of the the areas mentioned in} _— Income-tax Act, 1961 on -
column (4) against serial payments made to non-
number 2 or having a residents and foreign
' ‘Business Connection’ or | companies in respect of oe oO having any source of - » persons mentioned at items o income accruing or arising 1(b), 1c), 1(d) and I (e) and
— or deemed to be accruing II (b), I (c), 11 (d)and II (e) —
or arising in the areas) — of column (5) against serial ;
7 mentioned in column (4) number 2.
against serial number 2; (c)all functions and powers |
oo (b)persons being other than excluding functions and companies deriving income powers relating to Tax from sources other than eduction at Source under
_ income from business or Chapter XVII-B of Income-
. profession and residing tax Act, 1961 in respect or within the territorial area persons mentioned at item mentioned in. column. (4) Ill (a) of column (5) against -
against serial number 2; serial number 2. oO
a (c)persons being other than.
a. companies deriving income :
BS from business or
_ profession and whose principal place of business is within the territorial area :, mentioned in column (4)
. against serial number 2; .
(d)persons being companies . .
registered under the ;
Companies Act, 1956 and . :

16 oo THE GAZETTE OF INDIA: EXTRAORDINARY [Part fl—Sec. 3(ii)} —-
@ © (3) 4) (5) . (6)
. having registered office or .
: : perincipal place of
; . , business in the area mentioned in column (4)
: against serial number 2; : :
(e)any other person
: responsible for deducting —_-
TS, tax at source under Chapter
XVII or Chapter XVII-B of
' the Income-tax Act, 1961, within the territorial area
. mentioned in column (4) :
; . against serial number 2; |
‘ Gi) Territorial area _‘[I. For the territorial area ~
under . the _ mentioned at (ii) in column (4)
- jurisdiction ofCCIT, against Serialnumber2.
Kanpur, CCIT, (a) Persons being. non- .
; - Gaziabad and CCIT. residents including
, _ Dehradun in the foreign companies within |
State of Uttar the meaning of sub- ; .
Pradesh and section (23A) of Section 2
Uttaranchal, Speci- “of the Income-tax Act, 1961
"fied in S.0. 732 (E) _ and having a ‘Permanent
; i dated 31-7-2001,S.0. Establishment’ in terms of
733 (E) dated 31-7- ' the applicable Double Tax °
2001 and S.O. 185 (E) Avoidance Agreement, in ©
dated 12-2-2007 the areas mentioned in —
. : - column (4) or having a .
‘ ‘Business Connection’ or ; having any source of
: income accruing or arising or deemed to be accruing or arising in the areas .
_ mentioned in column (4)
coe, Oo against serial number 2; —
. (b) persons 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)
; against serial number 2;
; (c) persons 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)
against serial number 2; (d) persons being companies ee ’ registered under the _
, Companies Act, 1956 and

[APTI ars 3(ii)] FN SH UAT : ASTIN ae
@ @ | (3) (4) ©) - . (6)
- havingregisteredofficeor =~
perincipal place of
: . business in the area _
mentioned in column (4) ; a : é ‘against serial number 2; .
oO, ss (e) any other person :
. , responsible for deducting
; » tax at source under
-, - Chapter XVII or Chapter _
; ~ XVII-B of the Income Tax
, Act, 1961, within the . ;
. territorial area mentioned
- - in column (4) against serial
. Ne number 2; .
os (iii) Territorial J], For the territorial area
. area under the mentioned at (iii) in column
. jurisdiction of CCIT, (4) against Serial number 2. :
Lucknow,CCIT, . (a)persons being non-
Allahabad, CCIT, residents including foreign
. Bareli, in State of . companies within the
. . Uttar —_— Pradesh meaning of sub-section
. , Specified in S.O. 732 (23A) of Section 2 of the (E) dated 31-7-2001, —Income-tax Act, 1961 and
| $.0. 733 (E) dated = having a ‘Permanent ;
31-7-2001 and S.O. —_ Establishment’ in terms of
_ 185 (B) dated the applicable Double Tax
; — 12-2-2007 Avoidance Agreement, in _ ;
, the areas mentioned -in
- . column (4) orhavinga ;
‘Business Connection’ or
: having any source of income accruing or arising
‘ or deemed to be accruing
‘ or arising in the areas - ;
- : , _ mentioned in column (4) ; against serial number 2;
3. Director of Mumbai, In the State-.of For the territorial area .
| ncome-tax Maharashtra © Maharashtra- Areas mentioned in column (4) © Ahan ee and powers
: . can: . . g functions and
. (International - lying within the. against serial number 3 lating to Tax
Taxation)-I territorial limits of followingpersonshavingtheir PO nwt en vce under
Mumbai Metropolitan names beginning with any of luction at Source
, : Council of Greater the alphabets ‘A’,‘C’,‘D’ and . section 194B, 195, 196A,
Mumbai and ‘°R’ to ‘2’. - 196B, 196C, 196D and 197 :
. Districts of Thane ; of the Income-tax Act, 1961
| and Raigarh, _ (a)Persons being non- in respect of persons
. residents including foreign mentioned at item (a) of
. ; . companies within the column (5) against serial
. meaning of sub-section number 3. .
- (23A) of Section 2 of the (b)AIll functions and powers
: Income-tax Act, 1961 and relating to Tax Deduction
. -having a ‘Permanent at Source under Section
: Establishment’ in terms of 194E, 195, 196A, 196B,
_ . - a . the applicable Double Tax 196C, 196D and 197 of the
’ , Avoidance Agreement, in Income-tax Act, 1961 on
2U80 GT/10-3 | | | | |

18 | THE GAZETTE OF INDIA: EXTRAORDINARY [Part II—Sec. 3(ii)]
— @ ® a) en) (5). . On
_ the areas mentioned in payments made to non- _
column (4) against serial residents and foreign number 2 or having @ companies in respect of pt ‘Business Connection’ or persons mentioned at items
Sg . having any source of — (b), (c), (d) and (e) of
CO income accruing or arising . column (5) against serial or deemed to-be accruing number 3.
; . or arising in the areas mentioned in column (4) _
. "against serial number 3; .
. - (b) persons being other than
. ; companies deriving
- oo _ income from sources o "
a ther than income from
Ss ; business or profession oO a
. . and residing within the .
territorial area mentioned ;
- in coloum (4) against serial co number 3;
’ (c) persons being other than - :
—_ companies deriving .
2 ~ income from business or .
Dots profession. and whose _
"principal ~— place of .
+ business is within the . .
territorial area mentioned ;
~ in column (4) against serial . 7
number; = ;
{d) persons being companies
- | ~ gegistered under ‘the -
Companies Act, 1956 and ane 7
. having registered officeor << ee
. "principal place ofbusiness :
in the afea mentioned in =
_ column (4) against serial .
number3; (e) any other person
. 7 . responsible for deducting
So tax at source under a
_* Chapter XVII or Chapter -
= XVII-B ofthe Income Tax |
Ket, 1961, within the -
territorial area mentioned _
me in column (4) against serial
Re number 3 .

{Wt lI—aqes 3(ii)} VT I UNIT : STANT . 19:
OO @ G) (4) ~ & - © . oe
4. Director of. Mumbai ‘In the State of For the territorial area (a) All functions and powers
Incometax Maharashtra Maharashtra- Areas mentioned in column (4) including functions and (International lying within the against serial number 4 powers relating to tax
’ Taxation)-H territorial limits of following persons having their Deduction at Source under
Mumbai Metropolitan . names beginning with any of _—- section 194E, 195, 196A, —
. Council of Greater _ the alphabet “B’and ‘E’ to ‘Q’. 196B, 196C, 196D and 197
. Mumbai and (a) Persons being non- of the Income-tax Act, 1961
. Districts of Thane , residents including in respect of persons and Raigarh. foreign companies within mentioned at item (a), of
- ~ the meaning of sub- column (5) against serial
_ section (23A) of Section 2 number 4.
of the Income-tax Act, 1961 All functions and powers and having 2 ‘Permanent relating to Tax Deduction
_ Establishment’ in terms of at Source under Section a - eapplicable Double Tax 194, 195, 196A, 196B,
| Avoidance Agreement in ——_196C, 196D and 197 of the column (4) om havin ‘a Income-tax Act, 1961 on
. ‘Business C ‘on’ or payments made to non-
7 having. any source of residents and foreign oy : : ses companies in respect of
. or deen rod to be accruing ’ persons mentioned at items or arising in the areas (©), (©), (d) and ( ) of
_ ; | mentioned in column (4) - column (5) against serial
- against serial number 4 ; number 4.
; (0) persons being other than companies deriving than income from business a or profession and residing mentioned in column (4)
_ against serial number 4; -
a ~ (©) persons being other than .
—— companies deriving ;
_ 0 income from business or
. profession and whose principal place ofbusiness. .
is within the territorial area ’
mentioned in column (4)
against serial number 4; (d) prsons being companies.
registered under the .
~ ; Companies Act, 1956 and —
. having registered office or principal place of business a in the-area mentioned in oo, column (4) against serial number 4; , (e) any other — person responsible for deducting
‘ tax at source under
. Chapter XVII or Chapter
' XVII-B of the Income Tax .
Act, 1961, within the territorial area mentioned
; in column (4) against serial
So _imber t
\

20 THE GAZETTE OF INDIA : EXTRAORDINARY {Part II—Sec. 3(ii)]
@ © ©) 4 | 6) _ ©
- §, Directorof Bangalore, Afea lyingwithinthe (a)Persons being non- (a) All functions and powers
Incometax Karnataka ‘territorial limit of residents including foreign - including functions and (International : State of Karnataka, companies within the powers relating to Tax
. - Taxation), - Goa and Andhra meaning of sub-section Deduction at Source under
. Bangalore Pradesh. (23A) of Section 2 of the. section 194E, 195, 196A,
, Income-tax Act, 1961 and 196B, 196C,.196D and 197
having a ‘Permanent of the Income-tax Act, 1961
. ; Establishment’ in terms of in respect of persons the applicable Double Tax mentioned at item (a) of
Avoidance Agreement, in column (5) against serial the areas mentioned in “number 5; a column (4) against serial ()Ail functions and powers
“ . number, 5 or having @ hie to ~ Deduction
. : ‘Busi Cc ion’ or at Source under Section — id having any source of 194E, 195, 196A, 196B, income accruing or arising Neowin Act. 1981 on oe or deemed:to be accruing .
or arising in the areas. Py dente mat foreign mentioned in column (4) companies in respect of
, against serial number 5; 00 persons mentioned at items (b)persons being other than (b), (©), Gd) and ( ) of a me companies deriving income . column (5) against serial
- from sources other than number 5.
income from business or profession and residing 0
oo within the territorial area mentioned in column (4) ; against serial number 5; .
(©)persons being other than ; .
oo, from business — or
. profession and whose principal place of business .
is within the territorial area .
mentioned in column (4)
“ against serial number 5; So
; , - (d)persons being companies °
‘ , registered under the
Companies Act, 1956 and ©
; having registered office or eo principal place of business
. in the area mentioned in _
column (4) against serial :
number 5; (e)any other person- .
responsible for deducting
‘ tax at source under Chapter .
. XVI or Chapter XVH-B of = -
—_ the Income Tax Act, 1961,
: within the territorial area mentioned in column (4) ; /
: against serial number 5.

[Ft 1l—- Gre 3(ii)] . RG Al UST : SATIRT 21
. 2 @) @ 7 (5) 6 .
6. ‘Directorof | Chennai, Area lying withinthe (a)Persons. being non- (a)AIl functions and powers
: Income-tax Tamilnadu territorial limit of residents including foreign including functions and —
(International State_of Tamilnadu, companiés within the powers relating to Tax
- Taxation), Kerala, Union r eaning of sub-section Deduction at Source under
Chennai territory of (23A) of Section 2 of the section 194E, 195, 196A,
; Pondecherry and _—_Income-tax Act, 1961 and 196B, 196C, 196D and 197
. Lakshadweep. having a ‘Permanent of the Income-tax Act, 1961 =
moe Establishment’ in terms of in respect of persons
7 . . . the applicable Double Tax mentioned at item (a) of
. . Avoidance Agreement, in column {5) against serial
_ the areas mentioned in number 6; column (4) against serial (b)All functions and powers
; number 6 or having a vee to Tax Decuction
OS ‘Business Connection’ or at source un fon having any source of 194E, 195, 196A, 196B, ~
income accruing or arising 196C, 196D and 197 of the
: . . Income-tax. Act, 196i on
; or deemed to be accruing
: ; we payments made to non-
: ‘ — or arising in the areas residents and foreign mentioned in column (4) companies in respect of
__ against serial number 6; persons mentioned at iterns (b)persons being other than (b), (c), (d) and (e) of
; . companies deriving income column (5) against serial ; from sources other than number 6, .
; income from business or -
profession and residing within the territorial area mentioned in column (4)
against serial number 6; , (c)persons being other than companies deriving income
, from business or oe - profession and whose.
principal place of business
, is within the territorial area
_ mentioned in column (4)
against serial number 6; :
; (d)persons being companies ; registered under the .
Companies Act, 1956 and having registered office or principal place of business a in the area mentioned in column (4) against serial number 6; -
(e)any other perscn _
responsible for deducting a
: tax at source under Chapter
XVII or Chapter XVII-B of |
. the Income Tax Act, 1961, .
within the territorial area , mentioned in column (4)
_ against serial number 6;

22 * THE GAZETTE OF INDIA: EXTRAORDINARY [Parr lI—Sec. 3(ii)]
ay) Q) 8) (4) (5) (6) .
7. Directorof Kolkata (i) Areas lying I. For the territorial area (a) All functions and powers
Income-tax West Bengal —_ within the territorial mentioned at(i)incolumn(4) including functions and (International limit of State of West ~ against serial number 7 : powers relating to tax
Taxation), Bengal, Orissa, (a)Persons being non- Deduction at Source under
Kolkata Sikkim and Union -__ residents including foreign. section 194E, 195, 196A,
: Territory |§ of ©. companies within the 196B, 196C, 196D and 197 . .
- Andaman and ~— meaning of sub-section of the Income-tax Act, 1961
Nicobar Islands. _ (23A) of Section 2 of the in respect of persons
, Income-tax Act, 1961 and mentioned at item I (a) of ’
- having a ‘Permanent column (5) against serial
‘ Establishment’ in terms of number 7; _
; the applicable Double Tax (b) Ail functions and powers - ;
Avoidance Agreement, in _ relating to Tax Deduction .
SO , the areas mentioned in at Source under Section.
oe column (4) against serial § 194E, 195, 196A, 196B, ,
_ number 7 or having a - 196C, 196D and 197 of the
; . ° ‘Business Connection’ or Income-tax Act, 1961 on .
having any source of nayments.made to non- —
oe income accruing or arising residents and foreign a or deemed to be accruing companies in respect of
; ' or arising in the areas peresns mentioned at items mentioned in column (4) Te), I (c), 1(d) and I (e) of against serial number 7; column (5) against serial (b)persons being other than number 7.
from sources other than ; income from business or
. profession and residing .
; ‘ within the territorial area .
mentioned in column (4)
against serial number 7; , (c)persons 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). , against serial number 7; (d)persons being companies registered under the . ;
Companies Act, 1956 and having registered office or principal place of business in the area mentioned in
. . column (4) against serial .
number 7; (e)any other person ; responsible for deducting .
oo. tax at source under Chapter
. XVII or Chapter XVII-B of
‘the Income Tax Act, 1961,
. within the territorial area mentioned in column (4)
against serial number 7 ; ;

(01 11—aee 3(ii)] FT OT WHET: STRTETOY 23
eaoaoOQQQqQquququqQQnaeaeaeaeaes=$=$=~=uaoHL TT
OO) @) (4) —. & . © |
i) Area lying within 1H. For the territorial area (c)all functions and powers the territorial limit of | mentioned at (ii) in column (4) excluding functions and
. State. of Bihar, against Serial number 7. ' - powers relating to Tax
Jharkhand, Assam, (@)Persons being non- Deduction at Source under -
Manipur, Nagaland, residents including foreign Chapter XVII-B of Income-
Arunachal Pradesh, . companies within the tax Act, 1961 in respect of
Meghalaya, Mizoram meaning of sub-section - persons mentioned at item
; and Tripura. . (23A) of Section 2 of the II (a) of column (5) against
; Income-tax. Act, 1961 and serial number 7.
having a ‘Permanent
- Establishment’ in terms of oe
Lo the applicable Double Tax
. . Avoidance Agreement, in’
the areas mentioned in .
oo column (4) against serial number 7 or having a —
; ‘Business Connection’ or
: ; ; having any source of .
. income-accruing or arising
. or deemed to be accruing or arising in the areas .
a - mentioned in column (4)
oe, against serial number 7. ;

& Directorof Ahmedabad, (i) Areas lying _IL For the territorial.area (a) All functions and powers
Income-tax Gujarat. within the territorial mentioned at (i) in columa{4) including functions and (International ‘ limit of State of against serial number 8;,,..- powers relating to tax
Taxation), Chhattisgarh, (@) Persons being non- Deduction at Source under
Ahmedabad - Gujarat and Union residents including foreign sections 194E, rig 196A,

Territories of Daman companies within the 196B, 196C, 196D and 197
: and Diu Dadra and meaning of sub-section. of the Income-tax Act, 1961
_ Nagar Haveli (23A) of Section 2 of the | in respect of persons
Income-tax Act, 1961 and mentioned at item I (a) of having a ‘Permanent column (5) against serial .
: _ Establishment’ in terms of number 8. ,
. the applicable Double Tax (0) All functions and powers
: Avoidance Agreement, in relating to Tax Deduction i the areas mentioned in at Source under Sections
. 7 ‘column (4) against serial 194E, 195, 196A, 196B,
. . . number 8 or having a ~ 196C, 196D and 197 of the
‘Business Connection’. or Income-tax Act, 1961 on
. . having any source of. payments made to non-
: income accruing or arising «residents — and foreign
. oO or deemed to be accruing companies in respect of or arising in the areas persons mentioned at items
. : mentioned in column (4) 1(b), 1(c), I (d) and I(e) of against serial number 8; column (5) against serial (b)persons being other than number 8. cS
companies deriving income
. ; from sources other than
. income from business or —
profession and residing v
Oo within the territorial area ; oo —— mentioned in colum#(4).— - 7
against serial number®, 7
(c)persons being other than

24 THE GAZETTE OF INDIA : EXTRAORDINARY " [Part lI—Sec. 3(ii)}
i) — GB) a) 6) (6)
: ‘ companies deriving income from business or ©
profession and whose
. ns principal place of business ;
7 See oe is within the territorial area
. wi NS "mentioned in column (4)
against serial number 8; co + (d)persons being companies . .
: “ registered under the ©
_ Companies Act, 1956 and
Ue eins having registered office or ,
FEL Se perincipal place of
. Bt JOSF business in the area.
mentioned in column (4)
. ‘~ against serial number 8; .
(e)any other person ~ . i
. responsible for deducting .
FO 9s ° . tax.at source under Chapter | ; .
eve XVII or Chapter XVII-B of
Baio. ; the Income-tax Act, 1961, . ;
; oe within the territorial area -
mentioned in column (4)
against serial number 8 .
os es ‘ax Area lying within II. For the territorial area (cal functions and powers
+ {Aiheterritorial limit of mentioned at (ii) in column (4) excluding functions and
Leite Madhya Pradesh. _— against serial number 8. powers relating to Tax
_ {a)Persons_ being non- Deduction at Source under ;
‘ residents including foreign Chapter XVII-B of Income-
— ~ companies within the Tax Act, 1961 in respect of meaning of sub-section —_ persons mentioned at item
. atte (23A) of Section 2 of the II (a) of column (5) against
2 Wak ies Income-tax Act, 1961 and serial number 8. a oe i aHAL having a ‘Permanent .
; Establishment’ in terms of the applicable Double Tax
; Avoidance Agreement, in 7
_ the areas mentioned in _
‘giqse % column (4) against serial — . ,
© yah number 8 or having a a0 THE, ‘Business Connection’ or .
having any source of income accruing or arising or deemed to be accruing
Ce, kee or. arising in the areas .
WT RE GS EE eb) aa mentioned in column (4)
PRON SEHREB GES OPES RB against serial number 8. _ “
9. Director of “Puirid?2" ne@) Area lying within For the territorial area (q)Ail functions and powers :
Income-tax Maharashtra the territorial limitof —_ mentioned at (i) in column (4) including functians and (International " StateofMaharashtra. against serial number 9. powers relating to Tax *
Taxation), excluding the areas (a)Persons being non- Deduction at Source under
Pune geWithin Metropolitan residents including foreign sections 194B, 195, 196A
. gyfeouncil of Greater companies within the 196B. 196C 196D and 197
; ct: Mumbai and District meaning of sub-section of the inc. ome-tax Act, 1961
af. Thane and (23A) of Section 2 of the in respect of persons
; : Raigarh in the State Income-tax Act, 1961 and mentioned at item (a) of of Maharashtra having. a ‘Permanent ;

(FT H—@re 3(ii)] FT Hl UA: SAT ; 25
_ Y @ QB) Oo QO | nn)
Establishment’ in terms of column (5) against serial the applicable Double Tax. number 9.
~ Avoidance Agreement, in —_(b)All functions and powers the areas mentioned in relating to Tax Deduction
| . . - __ column (4) against serial at Source under Sections ot . number 9 or having a 194E, 195, 196A, 196B,
‘Business Connection’ or 196C, 196D and 197 of the
; having any source of Income-tax Act, 1961 on
. : income accruing or arising payments made to non-
; _ or deemed to be accruing residents and foreign
_ . or arising in the areas companies in respect of
. mentioned in column (4) persons mentioned at items
; ; against serial number 9; (b), (c), (d) and (e) of
- (b) persons being other than column (5) against serial
; - companies deriving number 9.
» . income from sources other : .
. _ . than income from business
Oo __ or profession and residing ; ,
. within the territorial area
7 mentioned in column (4)
against serial number 9; (c) persons being other than
. companies deriving income from business or a profession and whose
, . principal place of business
, is within the territorial area
: mentioned in column (4)
_ against serial number 9;
‘ (d) persons being companies
OO registered under the
, Companies Act, 1956 and a having registered office or
. . ' perincipal place of —
. “business in the area .
: ; mentioned in column (4)
. against serial number 9; : .
(e) any other person
_ responsible for deducting oe
, tax at source under ,
; Chapter XVIl or Chapter
; , : ' XVII-B of the Income-tax oO Act, 1961, within the .
» territorial area mentioned , o - in column (4) against serial .
; . . number 9 .-
g lL
- 2 This notification shall come into force with immediate effect. . .
; 3. Hindi version will follow shortly. , oO [ F. No. 187/5/2010-ITA-I]
a . — _ RAMAN CHOPRA, Director (ITA-I) ‘
Note :—The principal notification was published in the Gazette of India, Part II, Section 3, Sub-section (ii), vide number S.O.
881(E), dated the 14th September, 2001 and lastly amended, vide, number S.O. 1680 (E), dated 28th September, 2007.
, _ Printed by the Manager, Govemment of India Press, Ring Road, Mayapuri, New Dethi-110064
and Published by the Controller of Publications, Delhi-1 10054. .