NOTIFICATION No. 38/2011- Income Tax

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 12^th July, 2011

No. 38/2011- Income Tax

S.O. 1608(E).- In exercise of the powers conferred by sub-section (1) and (2) of section 120 of the Income TaxAct, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, number S.O. 732(E), dated the 31^st July, 2001, namely:-

?In the said notification, in Schedule-I-

(i) for serial numbers, 59 and 60 and the entries relating thereto the following serial numbers and entries shall be substituted namely:-

1	2	3	4	5
59	Commissioner of Income-Tax,Ghaziabad	GhaziabadUttar Pardesh	In the state of Uttar Pradesh, ? Districts of Ghazibad and Bulandshahr.	(a) persons referred to in 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 column (4);(b) persons 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)?????????????????? persons referred to in column (6), being companies registered under the Companies Act, 1956 and having registered office in the area mentioned in column (4);59ACommissioner of Income-tax, New Okhla Industrial Development Authority.New Okhla Industrial Development Authority, Uttar PradeshIn the State of Uttar Pradesh, ? Districts of Gautam(a)? Persons referred to in column (6) , being other than companies deriving, income from sources other than income from business or professions, and residing within the territorial area mentioned in column (4);

(b)Persons referred to in column (6) , being other than companies deriving, income from business or professions and whose principal place of business is within the territorial area mentioned in column (4);

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(c) persons referred to in column (6), being companies registered under the Companies Act, 1956 and having registered office in the area mentioned in column (4);60Commissioner of Income-tax,MeerutMeerut, Uttar PradeshIn the State ofUttar Pradesh, ? Districts ofMeerutand Baghpat.(a) Persons referred to in column (6) , being other than companies deriving, income from sources other than income from business or professions, and residing within the territorial area mentioned in column (4);

(b)Persons referred to in column (6) , being other than companies deriving, income from business or professions and whose principal place of business is within the territorial area mentioned in column (4)

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(c) persons referred to in column (6), being companies registered under the Companies Act, 1956 and having registered office in the area mentioned in column (4)

The Notification shall come into force with effect from 1^st July, 2011

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[F. No. 189/2/2011- ITA.I]

RAMAN CHOPRA, Director (ITA.I)

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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 31st July, 2001 and lastly amended vide number S.O 1849(E), dated the 28^th July, 2010

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Source: http://corporatelawreporter.com/notification-382011-income-tax-4437.html

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