(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).