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Case law › Notifications › 2020 › Notification No. 06/2020 [F. No. 187/02/2020-ITA-I] / SO 387(E)
Notification 27 January 2020

Notification No. 06/2020 [F. No. 187/02/2020-ITA-I] / SO 387(E)

Ministry of Finance

What this is

Notification No. 06/2020 [F. No. 187/02/2020-ITA-I] / SO 387(E) was published on 27 January 2020. Its subject is Ministry of Finance.

What it does

In exercise of the powers under sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, the Central Board of Direct Taxes amends its notification S.O. 2752(E) dated 22 October 2014. In Schedule I, serial number 113 and its entries are omitted, and the entries against serial number 112, the Principal Commissioner or Commissioner of Income-tax, Guwahati, are substituted. The territorial area now covers named districts in three States: nineteen districts of Assam including Kamrup (Metropolitan) and Kamrup (Rural), ten districts of Arunachal Pradesh including Papum Pare and Tawang, and five Garo Hills districts of Meghalaya. The persons covered are non-company assessees with income other than from business or profession residing in that area, non-company assessees whose principal place of business or profession is in that area, companies registered under the Companies Act, 2013 or the Companies Act, 1956 having their registered office or principal place of business in that area, and individuals who are managing directors, directors, managers or secretaries of those companies; and the cases covered are all cases of those persons.

Who it reaches

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.3s.3
s.120s.241, s.243

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 27th January, 2020
(Income-Tax)
S.O. 387(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), Central Board of Direct Taxes hereby makes the following amendments in the notification of Income-tax, published in the Gazette of India, Extraordinary Part II, section 3, Subsection (ii) vide number S.O. 2752(E), dated the 22nd October, 2014, namely:

In the said notification, in the SCHEDULE-I,
(i) the Sl No. 113 and the entries relating thereto shall be omitted;
(ii) in Sl No. 112 for the entries relating thereto, the following entries shall be substituted:

112 Principal Commissioner/Commissioner of Income-tax, Guwahati

Column (4) - Territorial Area:
(a) State of Assam: Districts of Kamrup (Metropolitan), Kamrup (Rural), Nagaon, Morigaon, Lakhimpur, Dhemaji, Sonitpur, Darrang, Udalguri, Nalbari, Barpeta, Bongaigaon, Dhubri, Baksa, Chirang, Goalpara, Kokrajhar, Hojai, South Salmaramankachar, and Biswanath

(b) State of Arunachal Pradesh: Districts of East Kameng, West Kameng, Tawang, Lower Subansiri, Upper Subansiri, Papum Pare, Kurung Kumey, Pakke-Kessang, Kra Daadi and Kamle

(c) State of Meghalaya: Districts of East Garo Hills, West Garo Hills, South Garo Hills, North Garo Hills, and South West Garo Hills

Column (5) - Persons:
a. Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (a), (b) and (c) of Column (4)

b. Persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in items (a), (b) and (c) of Column (4)

c. Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in items (a), (b) and (c) of Column (4)

d. Persons being individuals referred to in item (b) of column (6)

Column (6) - Cases:
(a) All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of Column (5)

(b) All cases of individuals being managing directors or directors or managers or secretaries in the companies referred to in corresponding entry in item (c) of column (5)

2. This notification shall come into force from the date of its publication in the Official Gazette.

[Notification No. 6/2020/F. No. 187/02/2020 (ITA. I)]

GULZAR AHMAD WANI, Under Secy.

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

From when

27 January 2020.

What to watch

Where you meet it

In the jurisdiction stated on notices and orders in the Guwahati charge, and in filing a return or an application before the correct authority.

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. 07/2020 (F.No.203/02/2019/ITA-II)/SO 389(E)  ·  Notification No. 3/2020 [F.No.370142/19/2019-TPL] /GSR 14(E) →

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.