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Notification No. 62/2008, dated 7-5-2008
May, 07th 2008

Notification No. 62/2008, dated 7-5-2008

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 notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, vide number S.O. 732(E), published in Government of India Gazette, Part II, section 3, sub-section (ii), dated 3rd July, 2001, namely :

1. In the said notification, in Schedule-I, for serial numbers 154, 155 and 156 and the entries relating thereto, the following serial numbers and entries shall be substituted :

(1)

(2)

(3)

(4)

(5)

(6)

154.

Commissioner of Income-tax, Patiala

Patiala, Punjab

In the State of Punjab.

Revenue Districts of Fatehgarh Sahib, Patiala and Sangrur (except Malerkotla and Dhuri Tehsils)

(a) Persons referred to in column (6), 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), 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).

All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5).

155.

Commissioner of Income-tax, Chandigarh-I

Chandigarh

(a) In the Union territory of Chandigarh,

Sector 1 to Sector 25, Industrial Area Phase I, Industrial Area Phase II, and Manimajra.

(b) In the State of Punjab,

Revenue District of Ropar

(a) Persons referred to in column (6), 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), 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).

All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column (5).

156.

Commissioner of Income-tax, Chandigarh-II

Chandigarh

(a) In the State of Punjab,

Revenue District of Sahibzada Ajit Singh Nagar (Mohali).

(b) In the Union Territory of Chandi-garh,

All areas of the Union Territory of Chandigarh except the following:

(i) Sector 1 to 25:

(ii) Industrial Area Phase I and Phase II of Chandigarh;

(iii) Mani-majra

(a) Persons referred to in column (6), 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), 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 com-panies 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).

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

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