~------.. .._ - _._._.-_•. _ .. OFFICE OF THE JOINT COMMISSIONER OF INCOME-TAX, RANGE-2, JAM NAGAR Ground Floor, Tarnjali Building, Pandit Nehru Marg, Hospital Road JAM NAGAR Email: [email protected]

No.Jt.CIT/Jamnagar/Range-2/Juris.Ord/120/2019-20 Dated: 01-10-2019

ORDER UNDER SECTION 120 OF THE INCOME-TAX ACT. 1961

In exercise of the powers conferred by sub-section (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), and in accordance with Notification Number S.O. No. 2752(E) dated 22nd October, 2014 of Government of , Central Board of Direct Taxes. published in the Gazette of India , Extraordinary. Part-II, Section 3{ii) dated 22nd October, 2014 [ Notification NO.50/2014/F/No. 187/38/2017(ITA.I), Notification NO.64/2014 F NO.187/40/2014 (ITA-I) dated 13.11.2014; and Order No. 2/2019 of the Principal Chief Commissioner of Income-tax, Region, Ahmedabad vide No. PCCIT/ABO/OC-HQ­ Coord/ReAC/Restructure/2019-20 dated 01/10/2019 and subsequent Order of Pr.CIT, Jamnagar No. Pr.CIT/JMR/Juris Ord/120/2019-20 dated 01-10-2019 and Order No. 2/2019 of Principal Commissioner of Income-tax, Jamnagar vide No. Pr.CIT/JMR/Juris Order(2)/120/2019-20 dated 01-10-2019, I, the Joint Commissioner of Income-tax, Range-2. Jamnagar, having been authorized so, hereby make the following amendments in the order No. Jt.CIT/Jamnagar /Range3/Juris.Ord/120/2014-15 dated 15-11-2014 as per following Schedule annexure hereto.

2. For the purposes of the said schedule, the term 'income' shall be the declared income before exemption/deduction under Chapter III or Chapter VIA of the Income Tax Act, 1961

~oQY to: 1. The Principal Chief Commissioner of Income-tax, Gujarat, Ahmedabad. 2. The Chief Commissioners of Income-tax, Rajkot. 3. The Director General of Income-tax (System), New Delhi. 4. The Pr. Commissioner of Income Tax, Jamnagar. 5. The Commissioner of Income-tax (Appeal), Jamnagar. 6. The AddUJoint Commissioner of Income-tax (System), Ahmedabad.

7. Th'e Joint Commissioner of Income-tax, Range-1 . Jamnagar. 8. All the Dy'/Asst. commissioner of Income-tax and Income-tax Officers of Pr.Commissioner of Income-tax, Jamnagar Charge. 9. The Secretary, Chamber of Commerce & Industries, Jamnagar.

Page 1 of 10 "10. The Jamnagar branch of WIRC of ICAI, Jamnagar. 11 . The ITP Association, Jamnagar. 12. The ASK, center, Jamnagar/Porbandar/Owarka. 13. Notice Board.

Page 2 of 10 " , SCHEDULE

Sr. Designation of Headquarter Territorial Area Persons or classes of persons Cases or classes No Income tax of cases Authorities 1 2 3 4 6 1. Deputy/Assistant Jamnagar In the State of (a) Persons other than (a) All cases of Commissioner of Gujarat companies deriving income persons referred Income-tax, Circle- from sources other than to in 2(1), Jamnagar. (a) In the District of income from business or corresponding Jamnagar - Municipal profession and residing within entries in items Ward Nos. 2, 3, 4, 5 the territorial area mentioned (a), (b) and (c) of (North of Pandit in items (a) & (b) of column (4) column (5) . Nehru Marg), 9 & 10 and having Income/Loss more of Jamnagar Municipal than Rs 15 lakhs. (b) All cases of Corporation persons referred Persons other than to in (b) Entire District of (b) Porbandar. companies deriving income corresponding from business or profession entries in item and whose principal place of (al of column (5) business or profession is whose principal within the territorial area source of income mentioned in items (a) & (b) is from salary. of column (4) and having Income/Loss more than Rs 15 c) All cases of lakhs. individuals being managing (c) Persons being companies director or registered under the director or Companies Act, 2013 or under manager or the Companies Act, 1956 and secretary in the having its registered office or companies principal place of business in referred to in the area mentioned in items corresponding (a) & (b) of column (4) and entry in item no . having Income/Loss more (c) of column (5) . than Rs 20 lakhs.

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

2. Deputy/Assistant Jamnagar In the State of (a) Persons other than (a) All cases of Commissioner of Gujarat, companies deriving income persons referred Income-tax, Circle- from sources other than to in 2(2), Jamnagar. (a) In the District of income from business or corresponding Jamnagar: profession and residing within entries in items (i) Municipal Ward the territorial area mentioned (a) (b) and (c) of Nos. 11 , 12, 13 , 15, in items (a), (b), (c) & (d) of column (5). 16, 17, 18 & 19 of column (4) and having Jamnagar Municipal Income/Loss more than Rs 15 (b) All cases of Corporation lakhs. persons referred to in (b) GIDC-III Dared (b) Persons other than corresponding of . companies deriving income entries in items from business or profession Page 3 of 10 • i (c) Talukas of and whose principal place of (a) of column (5) Revenue business or profession is whose principal District of within the territorial area source of income mentioned in items (a), (b), (c) is from salary and Jamnagar viz. & (d) of column (4) and having are employees of Income/Loss more than Rs 15 Central (i) Lalpur, lakhs. Government, (ii) Jam-jodhpur, State (c) Persons being companies (iii) , Government, all (iv) , registered under the Banks ( including Companies Act, 2013 or under (v) Jodiya Co-operative the Companies Act, 1956 and Banks) and PSU's . having its registered office or (d) Remaining principal place of business in c) All cases of portion of the area mentioned in items individuals being Jamnagar (a), (b), (c) & (d) of column (4) managing Taluka. and having Income/Loss more director or than Rs 20 lakhs. director or (d) Persons being individuals manager or referred to in item (c) of secretary in the column (6). companies referred to in corresponding entry in item no. (c) of column (5).

3. Income-Tax Officer, Jamnagar In the State of (a) Persons other than (a) All cases of Ward-2(1 ),Jamnagar. Gujarat, companies deriving income persons referred from sources other than to in (a) In the District of income from business or corresponding Jamnagar - Municipal profession and residing within entries in items Ward Nos. 2 & 5 the territorial area mentioned (a), (b) and (c) of (North of Pandit in item (a) of column (4) ) and column (5) Nehru Marg) of having Income/Loss less than whose principal Jamnagar Municipal Rs 15 lakhs. source of income Corporation is other than (b) Persons other than from salary. companies deriving income from business or profession b) All cases of and whose principal place of individuals being business or profession is managing within the territorial area director or mentioned in item (a) of director or column (4) ) and having manager or Income/Loss less than Rs 15 secretary in the lakhs. companies (c) Persons being companies referred to in registered under the corresponding Companies Act, 2013 or under entry in item no. the Companies Act, 1956 and (c) of column (5). having its registered office or principal place of business in the area mentioned in item (a) of column (4) and having Incom Loss less than Rs 20 Page 4 of 10 lakhs.

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

4. Income-Tax Officer, Jamnagar In the State of (a) Persons other than (a) All cases of Ward-2(2), Jamnagar Gujarat, companies deriving income persons referred In the District of from sources other than to in Jarnnagar : income from business or corresponding profession and residing within entries in items (a) Municipal Ward the territorial area mentioned (a), (b) and (c) of Nos. 4, 9 & 10 of in item (a) of column (4) ) and column (5) Jamnagar Municipal having Income/Loss less than whose principal Corporation Rs 15 lakhs. source of income is other than (b) Persons other than companies deriving income from salary. from business or profession and whose principal place of b) All cases of business or profession is individuals being within the territorial area managing mentioned in item (a) of director or column (4) ) and having director or Income/Loss less than Rs 15 manager or lakhs. secretary in the companies (e) Persons being companies referred to in registered under the corresponding Companies Act, 2013 or under entry in item no. the Companies Act, 1956 and (c) of column (5). having its registered office or principal place of business in the area mentioned in item (a) of column (4) and having Income/Loss less than Rs 20 lakhs.

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

5. Income-Tax Officer, Porbandar In the State of Gujarat (a) Persons other than (a) All cases of W ard-2 (3), Jamnagar companies deriving income persons referred a) In the District of from sources other than to in Porbandar - Municipal income from business or corresponding Wards of Porbandar profession and residing within entries in items Nagar Seva Sadan. the territorial area mentioned (a), (b) and (c) of in item (a) of column (4) ) and column (5) having Income/Loss less than whose principal Rs 15 lakhs. source of income is other than (b) Persons other than from salary. companies deriving income from business or profession (b) All cases of and whose principal place of - persons referred business or profession is to in Page 5 of 10 " within the territorial area corresponding mentioned in item (a) of entries in item column (4) ) and having (a) of column (5) Income/Loss less than Rs 15 whose principal lakhs. source of income is from salary. (c) Persons being companies registered under the c) All cases of Companies Act, 2013 or under individuals being the Companies Act, 1956 and managing having its registered office or director or principal place of business in director or the area mentioned in item (a) manager or of column (4) and having secretary in the Income/Loss less than Rs 20 companies lakhs. referred to in (d) Persons being individuals corresponding referred to in item (c) of entry in item no. column (6). (c) of column (5) .

6. Income-Tax Officer, Porbandar In the State of (a) Persons other than (a) All cases of Ward-2(4), Jamnagar. Gujarat companies deriving income persons referred from sources other than to in a) In the District of income from business or corresponding Porbandar - profession and residing within entries in items (i) Municipal Wards the territorial area mentioned (a), (b) and (c) of of Chhaya Nagar Seva in item (a) of column (4) ) and column (5) Sadan. having Income/Loss less than whose principal (ii) Ranavav Taluka Rs 15 lakhs. source of income including GIDC Area, is other tha n (iii) Kutiyana Taluka. (b) Persons other than from salary. companies deriving income from business or profession (b) All cases of and whose principal place of persons referred business or profession is to in within the territorial area corresponding mentioned in item (a) of entries in item column (4) ) and having (a) of column (5) Income/Loss less than Rs 15 whose principal lakhs. source of income (c) Persons being companies is from salary. registered under the Companies Act, 2013 or under c) All cases of the Companies Act, 1956 and individuals being having its registered office or managing principal place of business in director or the area mentioned in item (a) director or of column (4) and having manager or Income/Loss less than Rs 20 secretary in the lakhs. companies referred to in (d) Persons being individuals corresponding referred to in item (c) of entry in item no. column (6) . (c) of column (5) .

Page 6 of 10 7. Income-Tax Officer, Jarnnagar In the State of Gujarat (a) Persons other than (a) All cases of Ward-2(5),Jamnagar companies deriving income persons referred a) In the District of from sources other than to in Jamnagar: income from business or corresponding Municipal Ward NO . 3 profession and residing within entries in items of Jamnagar the territorial area mentioned (a), (b) and (c) of Municipal in item (a) of column (4) ) and column (5) Corporation having Income/Loss less than whose principal Rs 15 lakhs. source of income is other than (b) Persons other than from salary. companies deriving income from business or profession (b) All cases of and whose principal place of individuals being business or profession is managing within the territorial area director or mentioned in item (a) of director or column (4) ) and having manager or Income/Loss less than Rs 15 secretary in the lakhs. companies referred to in (e) Persons being companies corresponding registered under the entry in item no. Companies Act, 2013 or under (c) of column (5) . the Companies Act, 1956 and having its registered office or principal place of business in the area mentioned in item (a) of column (4) and having Income/Loss less than Rs 20 lakhs.

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

(e) All non-filers and new assessees of areas under the jurisdiction of Deputy/ Assistant Commissioner of Income-tax, Circle-2(1), Jamnagar, Income- Tax Officer, Ward- 2(1),Jamnagar; Income-Tax Officer, Ward-2(2),Jamnagar; Income-Tax Officer, Ward- 2(3), Jamnagar; Income-Tax Officer, Ward-2(4), Jamnagar; Income-Tax Officer, Ward-

8. Income-Tax Officer, Jamnagar In the State of other than (a) All cases of Ward-2(6), Jamnagar. Gujarat, companies deriving income persons referred from sources other than to in In the District of income from business or corresponding Jamnagar : profession and residing within entries in items the territorial area mentioned (a) (b) and (c) of

Page 7 of 10 , ' (a) Municipal Ward in items (a) & (b) of column (4) column (5) Nos. 11, 12 & 13 of and having Income/Loss less whose principal Jamnagar Municipal than Rs 15 lakhs. source of income Corporation. is other than (b) Persons other than salary. (b) Talukas of companies deriving income from business or profession Revenue District of b) All cases of and whose principal place of Jamnagar viz. individuals being business or profession is (i) Lalpur, managing within the territorial area (ii) Jam-jodhpur, director or mentioned in items (a) & (b) director or (iii) Kalavad, of column (4) and having manager or Income/Loss less than Rs 15 secretary in the lakhs. companies (c) Persons being companies referred to in registered under the corresponding Companies Act, 2013 or under entry in item no. the Companies Act, 1956 and (c) of column (5). having its registered office or principal place of business in the area mentioned in items (a) & (b) of column (4) and having Income/Loss less than Rs 20 lakhs.

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

9. Income-Tax Officer, Jamnagar In the State of (a) Persons other than (a) All cases of Ward-2(7),Jarnnagar Gujarat, companies deriving income persons referred from sources other than to in In the District of income from business or corresponding Jamnagar - profession and residing within entries in items the territorial area mentioned (a) (b) and (c) of (a) Municipal Ward in items (a) & (b) of column (4) column (5) Nos. 16, 17, 18 & 19 and having Income/Loss less whose principal of Jamnagar Municipal than Rs 15 lakhs. source of income Corporation (b) Persons other than is other than salary. (b) GillC-III Dared of companies deriving income Jamnagar District. from business or profession and whose principal place of b) All cases of individuals being (c) Talukas of business or profession is managing Revenue within the territorial area director or mentioned in items (a) & (b) District of director or of column (4) and having Jamnagar viz. manager or Income/Loss less than Rs 15 secretary in the lakhs. (i) Jodiya companies (c) Persons being companies (ii) Dhrol, referred to in registered under the (iii)Remaining corresponding Companies Act, 2013 or under portion of entry in item no. the Companies Act, 1956 and (c) of column (5). Jamnagar having its registered office or Taluka principal place of business in the area mentioned in items Page 8 of 10 · .' (a) & (b) of column (4) and having Income/Loss less than Rs 20 lakhs. (d) Persons being individuals referred to in item (b) of column (6). ] O. Income-Tax Officer, Jamnagar. In the State of Gujarat (a) Persons being Individuals (a) All cases of Ward-2(8).Jamnagar or HUF deriving income from persons referred (a) Jamnagar District sources other than income to in from business or profession corresponding and residing within the entry in item (a) territorial area mentioned in of column (5) items (a) of column (4) and whose principal having their surname with source of alphabet "A" to "l" . income is from "Salary" and are employees of Central Government, State Government, all the Banks (including Co­ operative Banks) and LlC of India. ]1. Income-Tax Officer, Jamnagar. In the State of Gujarat (a) Persons being Individuals (a) All cases of Ward-2(9), Jamnagar. or HUF deriving income from persons referred (a) Jamnagar District sources other than income to in from business or profession corresponding and residing within the entry in item (a) territorial area mentioned in of column (5) items (a) of column (4) and whose principal having their surname with source of alphabet "M" to "Z". income is from "Salary" and are employees of Central Government, State Government, all the Banks (including Co­ operative Banks) and LlC of India . 12. Income-Tax Officer, Jamnagar In the State of Gujarat (a) Persons other than (a) All cases of Ward-2(lO), companies deriving income persons referred Jamnagar a) In the District of from sources other than to in Jamnagar income from business or corresponding Municipal Ward profession and residing within entries in items Page 9 of 10 .~ No. 15 of the territorial area mentioned (a), (b) and (c) of Jamnagar in item (a) of column (4) and column (5) Municipal having Income/Loss less than whose principal Corporation Rs 15 lakhs. source of income is from salary. (b) Persons other than companies deriving income b) All cases of from business or profession individuals being and whose principal place of managing business or profession is director or within the territorial area director or mentioned in item (a) of manager or column (4) and having secretary in the Income/Loss less than Rs 15 companies lakhs. referred to in corresponding (e) Persons being companies entry in item no. registered under the (c) of column (5). Companies Act, 2013 or under the Companies Act, 1956, and having its registered office or principal place of business in the area mentioned in items (a) of column (4) and having Income/Loss less than Rs 20 lakhs.

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

(e) All Non-filers and new assessees of areas under the jurisdiction of Deputy/Assistant Commissioner of Income-tax, Circle-2(2), Jamnagar, Income- Tax Officer, Ward- 2(6),Jamnagar; Income-Tax Officer, Ward-2(7),Jamnagar; Income-Tax Officer, Ward- 2(8), Jamnagar; Income-Tax Officer, Ward-2(9), Jamnagar; Income-Tax Officer, Ward- 2(10),Jamnagar.

• The Municipal Ward as existed as on 15-11-2014. ( ~; ) ~~ tiIlJ Joint Commissioner of Income-tax Range-2, Jamnagar

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