Office of the Principal Commissioner/Commissioner of Income Tax, Udaipur

Government of India Office of the Principal Commissioner/Commissioner of Income Tax, Udaipur

No. CIT-UDZ/Jurisdiction/2014-15/3254 Dated: 15.11.2014

NOTIFICATION No. 6 of 2014-15

In exercise of the powers conferred by sub-section (1) and (2) of section 120 of the Income Tax Act, 1961 and in pursuance of Government of India, Central Board of Direct Taxes, notification number S.O. 2752(E) dated the 22nd October, 2014, published in the Gazette of India, Extra-ordinary, Part-II, Section-3, Sub-section (ii), dated the 22nd October, 2014 except as respects things done or omitted to be done before such notification, the Principal Commissioner/Commissioner of Income Tax, Udaipur, hereby directs that the Additional Commissioners of Income Tax or Joint Commissioners of Income Tax, specified in column (2) of the Schedule-1 annexed hereto, having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule-1, shall exercise the powers and perform the functions in respect of such cases or classes of cases specified in the corresponding entries in column (6) of the said schedule-1, of such persons or classes of persons being residents or not ordinarily residents in India as per section 6 of the Income Tax Act, 1961 and as specified in the corresponding entries in column (5) of the said Schedule-1, in such territorial areas specified in the corresponding entries in column (4) of the said Schedule-1, in respect of all incomes or classes of incomes thereof.

Explanation :-

For the purposes of this notification,- (i) “residing” means,-

(a) in the case of an individual, place of residence, unless otherwise provided in this notification; (b) in the case of an Hindu undivided family, place of residence of the Karta; and (c) in the case of a firm or an association of persons or a body of individuals or a local authority and all other artificial juridical persons other than companies, the place where the head office is located.

Note:- The Income-tax authorities referred to in column (2) of the schedule annexed to this notification shall not exercise powers and perform functions, which have specifically been assigned through separate notification(s), to an Income-tax authority having designation other than those mentioned in column (2) below.

2. This notification shall come into force with effect from 15th day of November, 2014.

SCHEDULE-I

Sl. Designation Head- Territorial Areas Persons or classes of Cases or classes of No of quarters persons cases Income-tax authorities

(1) (2) (3) (4) (5) (6) 1 Additional Udaipur, (a) All persons in the (a) Persons other than (a) All cases of persons Commissioner Rajasthan jurisdiction of Principal companies deriving referred to in / Joint Commissioner of Income income from sources corresponding entries Commissioner Tax, Udaipur, falling in other than income from in items (a), (b) and (c) of Income following territory:- business or profession of column (5) other than Tax, Range-1, and residing within the those having principal Udaipur 1- The following area of territorial area source of income from Municipal Corporation mentioned in item (a) “Salary” of Udaipur city & Girwa of column (4); Tehsil: (b) all cases of (b) persons other than individuals being i) Right-hand side area of companies deriving managing director or the main road starting income from business director or manager or from Chetak Circle to or profession and secretary in the Court Chouraha to whose principal place companies referred to Shastri Circle to Ayad of business or in corresponding entry Puliya to Thokar profession is within the in item (c) of column Chouraha to Partap territorial area (5). Nagar Chouraha and mentioned in item (a) right hand side area of of column (4); N.H. 76 starting from Pratap Nagar (c) persons being chouraha upto the limit companies registered of Girwa Tehsil. under the Companies ii) Left hand side area of Act, 2013 or under the the main road starting Companies Act, 1956 from Chetak Circle to and having its Swaroop Sagar to registered office or Fateh Sagar to having its principal Neemach Mata to Badi place of business in Road up to the limit of the area mentioned in Girwa Tehsil. item (a) of column (4);

2. Salumber, (d) persons being Vallabhnagar, Bhinder, individual referred to in Lasadiya, Gogunda, item (b) of column (6). Kotra, Jhadol, Kherwara, Rishabhdev and Sarada Tehsils of Udaipur District. 3. Dungarpur District.

4. All cases of Principal Commissioner of Income Tax, Udaipur which are not falling in the jurisdiction of other Ranges of Principal Commissioner of Income Tax, Udaipur.

(b) Area mentioned in (a) (e) persons being (c) all cases of persons above. individuals deriving referred to in item (e) of income from sources column (5) whose other than income from principal source of business or profession income is from “Salary” and residing within the territorial area mentioned in item (b) of column (4). 2 Additional Udaipur, (a) All persons in the (a) Persons other than (a) All cases of persons Commissioner Rajasthan jurisdiction of Principal companies deriving referred to in / Joint Commissioner of Income income from sources corresponding entries Commissioner Tax, Udaipur, falling in other than income from in items (a), (b) and (c) of Income following territory:- business or profession of column (5) other than Tax, Range-2, 1- The following area of and residing within the those having principal Udaipur Municipal Corporation territorial area source of income from of Udaipur city & Girwa mentioned in item (a) “Salary” Tehsil: of column (4); (b) all cases of individuals being a) Left-hands side area (b) persons other than managing director or starting from Chetak companies deriving director or manager or Circle to Court income from business secretary in the Chouraha to Shashtri or profession and companies referred to Circle to Ayad Puliya to whose principal place in corresponding entry Thokar Chouraha to of business or in item (c) of column Partap Nagar profession is within the (5). Chouraha to the limit of territorial area Girwa Tehsil (left-hand mentioned in item (a) side area of NH-76) of column (4); b) Right hand side area starting from Chetak (c) persons being Circle to Swaroop companies registered Sagar to Fateh Sagar under the Companies to Neemach Mata to Act, 2013 or under the Badi Road up to the Companies Act, 1956 limit of Girwa Tehsil and having its 2. Mavli and Badgaon registered office or Tehsils of Udaipur having its principal District. place of business in 3. Rajsamand District. the area mentioned in item (a) of column (4);

(d) persons being individual referred to in item (b) of column (6). (b) Area mentioned in (a) (e) persons being (c) all cases of persons above. individuals deriving referred to in item (e) of income from sources column (5) whose other than income from principal source of business or profession income is from “Salary” and residing within the territorial area mentioned in item (b) of column (4).

3 Additional Chittorag (a) All persons in the (a) Persons other than (a) All cases of persons Commissioner arh, jurisdiction of Principal companies deriving referred to in / Joint Rajasthan Commissioner of Income income from sources corresponding entries Commissioner Tax, Udaipur, falling in other than income from in items (a), (b) and (c) of Income following territory:- business or profession of column (5) other than Tax, Range- and residing within the those having principal Chittoragarh I. Chittorgarh District territorial area source of income from (excluding Rawatbhata mentioned in item (a) “Salary” tehsil) of column (4); II. Pratapgarh District (b) all cases of III. Banswara District (b) persons other than individuals being companies deriving managing director or income from business director or manager or or profession and secretary in the whose principal place companies referred to of business or in corresponding entry profession is within the in item (c) of column territorial area (5). mentioned in item (a) 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 item (a) of column (4);

4 Additional Udaipur, All areas in the territorial (a) All persons other All cases of persons Commissioner Rajasthan jurisdiction of Pr. CIT/CIT- than companies referred to in item (a) / Joint Udaipur, Kota, Ajmer, residing within the and (b) of Column 5 Commissioner Jodhpur-1, Jodhpur-2 and territorial areas assigned under section of Income Bikaner. mentioned in column 4. 127 of the I.T. Act, Tax, Special (b) Persons being 1961. Range, Companies registered Udaipur under the Companies Act, 2013 or the Companies Act, 1956 and having its registered office or having its principal place of business in the areas mentioned in column 4.

Government of India Office of the Additional Commissioner of Income Tax, Range-1, Udaipur

No.: Addl.CIT/Range-1, Udaipur /Jurisdiction/2014-15/1378 Dated: 15.11.2014

NOTIFICATION

In exercise of the powers conferred by sub-section (1) and (2) of section 120 of the Income Tax Act, 1961 and in pursuance of Government of India, Central Board of Direct Taxes, notification number S.O. 2752(E) dated the 22nd October, 2014, published in the Gazette of India, Extra-ordinary, Part-II, Section-3, Sub-section (ii), dated the 22nd October, 2014 except as respects things done or omitted to be done before such notification and in pursuance of the Principal Commissioner of Income Tax, Udaipur’s Notification No. 6 of 2014-15 from F.No. CIT-UDR/Jurisdiction/2014-15/3254 dated 15.11.2014, the Additional Commissioner of Income Tax, Range-1, Udaipur, hereby directs that the Assessing Officers specified in column (2) of the Schedule-1 annexed hereto, having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule-1, shall exercise the powers and perform the functions in respect of such cases or classes of cases specified in the corresponding entries in column (6) of the said schedule-1, of such persons or classes of persons being residents or not ordinarily residents in India as per section 6 of the Income Tax Act, 1961 and as specified in the corresponding entries in column (5) of the said Schedule-1, in such territorial areas specified in the corresponding entries in column (4) of the said Schedule-1, in respect of all incomes or classes of incomes thereof.

Explanation :-

For the purposes of this notification,- (i) “residing” means,-

2. This notification shall come into force with effect from 15th day of November, 2014.

SCHEDULE-I

Sl. Designation Head- Territorial Areas Persons or classes of Cases or classes of No of quarters persons cases Income-tax authorities (1) (2) (3) (4) (5) (6) 1 Deputy Udaipur (a) All persons in (a) Persons other than (a) All cases of persons Commissione Rajasthan the jurisdiction of companies deriving referred to in corresponding r/ Assistant Addl./Joint income from sources entries in items (a), (b) and Commissione Commissioner of other than income from (c) of column (5) having r of Income Income Tax, business or profession income/loss greater than or Tax, Circle-1, Range-1, Udaipur, and residing within the equal to Rs. 15 lakhs in the Udaipur falling in following territorial area case of non-corporate territory:- mentioned in item (a) of assesses and Rs. 20 lakhs column (4); in the case of corporate The area of assesses, other than those Municipal (b) persons other than having principal source of Corporation of companies deriving income from “Salary” Udaipur city & income from business or Girwa Tehsil: profession and whose (b) all cases of individuals principal place of being managing director or i) Right-hand side business or profession is director or manager or area of the main within the territorial area secretary in the companies road starting from mentioned in item (a) referred to in corresponding Chetak Circle to of column (4); entry in item (c) of column (5) having income/loss Court Chouraha to (c) persons being greater than or equal to Rs. Shastri Circle to companies registered 15 lakhs Ayad Puliya to under the Companies Thokar Chouraha Act, 2013 or under the to Partap Nagar Companies Act, 1956 Chouraha and and having its registered right hand side office or having its area of N.H. 76 principal place of starting from business in the area Pratap Nagar mentioned in item (a) of Chouraha upto the column (4); limit of Girwa Tehsil. (d) persons being individual referred to in ii) Left hand side item (b) of column (6). area of the main road starting from Chetak Circle to Swaroop Sagar to Fateh Sagar to Neemach Mata to Badi Road up to the limit of Girwa Tehsil.

iii) Salumber, Vallabhnagar, Bhinder, Lasadiya, Gogunda, Kotra, Jhadol, Kherwara, Rishabhdev and Sarada Tehsils of Udaipur District. iv) Dungarpur District. v) All cases of Principal Commissioner of Income Tax, Udaipur which are not falling in the jurisdiction of other Ranges of Principal Commissioner/ Commissioner of Income Tax, Udaipur.

(b) All persons in (e) persons being (c) all cases of persons the jurisdiction of individuals deriving referred to in item (e) of Addl./Joint income from sources column (5) whose principal Commissioner of other than income from source of income is from Income Tax, business or profession “Salary” having income/loss Range-1, Udaipur, and residing within the greater than or equal to Rs. falling in following territorial area 15 lakhs territory:- mentioned in item (b) of column (4). The area of Municipal Corporation of Udaipur city & Girwa Tehsil: i) Right-hand side area of the main road starting from Chetak Circle to Court Chouraha to Shastri Circle to Ayad Puliya to Thokar Chouraha to Partap Nagar Chouraha and right hand side area of N.H. 76 starting from Pratap Nagar Chouraha upto the limit of Girwa Tehsil. ii) Left hand side area of the main road starting from Chetak Circle to Swaroop Sagar to Fateh Sagar to Neemach Mata to Badi Road up to the limit of Girwa Tehsil.

iii) Salumber, Vallabhnagar, Bhinder, Lasadiya, Gogunda, Kotra, Jhadol, Kherwara, Rishabhdev and Sarada Tehsils of Udaipur District.

iv) Dungarpur District.

v) All cases of Principal Commissioner of Income Tax, Udaipur which are not falling in the jurisdiction of other Ranges of Principal Commissioner/ Commissioner of Income Tax, Udaipur. 2 Income Tax Udaipur, (a) All cases of (a) Persons other than (a) All cases of persons Officer, Rajasthan Addl. CIT/JCIT, companies deriving referred to in corresponding Ward-1(1), Range -1, Udaipur income from sources entries in items (a), (b) and Udaipur in the following other than income from (c) of column (5) other than areas of Municipal business or profession those having principal Corporation of and residing within the source of income from Udaipur city & territorial area “Salary” Girwa Tehsil- mentioned in item (a) of (b) all cases of individuals i) The area between column (4); being managing director or Right-hand side of director or manager or the main road (b) persons other than secretary in the companies starting from companies deriving referred to in corresponding Court Chouraha to income from business or entry in item (c) of column Shastri Circle to profession and whose (5). Ayad Puliya to principal place of Thokar Chouraha business or profession is to Partap Nagar within the territorial area Chouraha and mentioned in item (a) right hand side of column (4); area of N.H. 76 (c) persons being starting from companies registered Pratap Nagar under the Companies chouraha upto the Act, 2013 or under the limit of Girwa Companies Act, 1956 Tehsil and Left and having its registered hand side of the main road starting office or having its from Court principal place of Choraha to Delhi business in the area gate to town hall to mentioned in item (a) of Surajpole to column (4); Udaipole to Railway Station to (d) persons being Patel Circle to individual referred to in Paras Chouraha to item (b) of column (6). Goverdhanvilas to Balicha and upto the limit of Girwa Tehsil. The aforesaid jurisdiction will broadly include following main areas:Shakti Nagar, Lodha Complex, Link Road, Panchratna Market, Toran Baori, Mewar Motor Link Road, Durga Nursery Road, Sikh Colony, Kumahro-ka- Bhatta, Subhash Nagar, Sevashram Choraha, B.N. College Road, All sectors of Hiran Magri, Krishi Upaj Mandi, Sabji Mandi, Central Area, Tekri, Gariyawas, Mali Colony, Panerio-ki- Madri, Savina, Titardi, Madri Industrial Area, Pratap Nagar Industrial Area (Right Side of N.H. 76), Kaladwas, Dhol ki Pati, Kanpur. ii) All cases of Range-1, Udiapur which are not falling in the jurisdiction of other wards of Range-1, Udiapur. (b) All cases of (e) persons being (c) all cases of persons Addl. CIT/JCIT, individuals deriving referred to in item (e) of Range -1, Udaipur income from sources column (5) whose in the following other than income from principal source of areas of Municipal business or profession income is from “Salary”. Corporation of and residing within the Udaipur city & territorial area Girwa Tehsil- mentioned in item (b) of i) The area between column (4). Right-hand side of the main road starting from Court Chouraha to Shastri Circle to Ayad Puliya to Thokar Chouraha to Partap Nagar Chouraha and right hand side area of N.H. 76 starting from Pratap Nagar chouraha upto the limit of Girwa Tehsil and Left hand side of the main road starting from Court Choraha to Delhi gate to town hall to Surajpole to Udaipole to Railway Station to Patel Circle to Paras Chouraha to Goverdhanvilas to Balicha and upto the limit of Girwa Tehsil. The aforesaid jurisdiction will broadly include following main areas:Shakti Nagar, Lodha Complex, Link Road, Panchratna Market, Toran Baori, Mewar Motor Link Road, Durga Nursery Road, Sikh Colony, Kumahro-ka- Bhatta, Subhash Nagar, Sevashram Choraha, B.N. College Road, All sectors of Hiran Magri, Krishi Upaj Mandi, Sabji Mandi, Central Area, Tekri, Gariyawas, Mali Colony, Panerio-ki- Madri, Savina, Titardi, Madri Industrial Area, Pratap Nagar Industrial Area (Right Side of N.H. 76), Kaladwas, Dhol ki Pati, Kanpur. ii) All cases of Range-1, Udiapur which are not falling in the jurisdiction of other wards of Range-1, Udiapur. 3 Income Tax Udaipur, (a) All cases of (a) Persons other than (a) All cases of persons Officer, Rajasthan Addl. CIT/JCIT, companies deriving referred to in corresponding Ward-1(2), Range -1, Udaipur income from sources entries in items (a), (b) and Udaipur in the following other than income from (c) of column (5) other than areas of Municipal business or profession those having principal Corporation of and residing within the source of income from Udaipur city and territorial area “Salary” Girwa Tehsil:- Old mentioned in item (a) of (b) all cases of individuals City area within column (4); being managing director or erstwhile Parkota director or manager or i.e. Inside area of (b) persons other than secretary in the companies Delhi Gate, Suraj companies deriving referred to in corresponding Pole, Udaipole, income from business or entry in item (c) of column Kishan Pole, profession and whose (5). Chand Pole and principal place of Hathi Pole. business or profession is within the territorial area The aforesaid mentioned in item (a) jurisdiction will of column (4); broadly include (c) persons being following main companies registered areas: Dhan under the Companies Mandi, Lakhara Act, 2013 or under the chowk, Jhiniret, Companies Act, 1956 Mukherji Chowk, and having its registered Sindhi Bazar, office or having its Mandi-ki-Nal, principal place of Bada Bazar, business in the area Jadion ki Oal, Rao mentioned in item (a) of Ji Ka Hatta, column (4); Maldas Street, Moti Chohatta, (d) persons being Ghanta Ghar, individual referred to in Jagdish Chowk, item (b) of column (6). City Palace, Amal- ka-Kanta, Sarvaritu Vilas, Shivaji Nagar, Khanji Peer, RMV Road, Bhatiyani Chohatta, Kalaji Goraji, Basti Ram Ji Ki Bari, Bohrawadi. (b) All cases of (e) persons being (c) all cases of persons Addl. CIT/JCIT, individuals deriving referred to in item (e) of Range -1, Udaipur income from sources column (5) whose in the following other than income from principal source of areas of Municipal business or profession income is from Corporation of and residing within the “Salary”. Udaipur city and territorial area Girwa Tehsil:- Old mentioned in item (b) of City area within column (4). erstwhile Parkota i.e. Inside area of Delhi Gate, Suraj Pole, Udaipole, Kishan Pole, Chand Pole and Hathi Pole.

The aforesaid jurisdiction will broadly include following main areas: Dhan Mandi, Lakhara chowk, Jhiniret, Mukherji Chowk, Sindhi Bazar, Mandi-ki-Nal, Bada Bazar, Jadion ki Oal, Rao Ji Ka Hatta, Maldas Street, Moti Chohatta, Ghanta Ghar, Jagdish Chowk, City Palace, Amal- ka-Kanta, Sarvaritu Vilas, Shivaji Nagar, Khanji Peer, RMV Road, Bhatiyani Chohatta, Kalaji Goraji, Basti Ram Ji Ki Bari, Bohrawadi. 4 Income Tax Udaipur, (a) All cases of (a) Persons other than (a) All cases of persons Officer, Rajasthan Addl. CIT/JCIT, companies deriving referred to in corresponding Ward-1(3), Range -1, Udaipur income from sources entries in items (a), (b) and Udaipur i) in the following other than income from (c) of column (5) other than areas of Municipal business or profession those having principal Corporation of and residing within the source of income from Udaipur city and territorial area “Salary” Girwa Tehsil:- The mentioned in item (a) of (b) all cases of individuals area between : column (4); being managing director or A. Right-hand side director or manager or of the main road (b) persons other than secretary in the companies starting from companies deriving referred to in corresponding Chetak Circle to income from business or entry in item (c) of column court Chouraha to profession and whose (5). Delhi Gate to Town principal place of Hall Road to Suraj business or profession is Pole to Udai Pole to within the territorial area Railway Station to mentioned in item (a) Patel Circle to of column (4); Paras Chorya to Goverdhan Vilas to (c) persons being Balicha and upto companies registered the limit of Girva under the Companies Tehsil. and Act, 2013 or under the B. Left hand side Companies Act, 1956 area of the main and having its registered road starting from office or having its Chetak Circle to principal place of Swaroop Sagar to business in the area Fateh Sagar to mentioned in item (a) of Neemach Mata to column (4);

Badi Road upto (d) persons being limit of Girwa individual referred to in Tehsil. (Other than item (b) of column (6). old city are i.e. inside PARKOTA area which is covered in Ward- 1(2), Udaipur). The aforesaid jurisdiction will broadly include following main areas: Outside Delhigate, Outside Surajpole, Outside Udaipole, Outside Kishanpole, Outside Chand Pole, Outside Hathi Pole, Loha Bazar, Chamanpura, Chetak Marg, Ashwini Bazar, Bapu Bazar, Nehru Bazar, Ambavgarh, Alkapuri, Ambamata Scheme, Teachers Colony, Charak Marg, Mulla Talai, Haridasji-Ki-Magri, Sajjan Nagar, Rata Kheta, Harsh Nagar, Rampura Chouraha, Sisarama. ii) Kherwada, Rishabdev & Sarada Tehsils of Udaipur District.

(b) All cases of (e) persons being (c) all cases of persons Addl. CIT/JCIT, individuals deriving referred to in item (e) of Range -1, Udaipur income from sources column (5) whose i) in the following other than income from principal source of areas of Municipal business or profession income is from “Salary”. Corporation of and residing within the Udaipur city and territorial area Girwa Tehsil:- The mentioned in item (b) of area between : column (4). A. Right-hand side of the main road starting from Chetak Circle to court Chouraha to Delhi Gate to Town Hall Road to Suraj Pole to Udai Pole to Railway Station to Patel Circle to Paras Chorya to Goverdhan Vilas to Balicha and upto the limit of Girva Tehsil. and B. Left hand side area of the main road starting from Chetak Circle to Swaroop Sagar to Fateh Sagar to Neemach Mata to Badi Road upto limit of Girwa Tehsil. (Other than old city are i.e. inside PARKOTA area which is covered in Ward- 1(2), Udaipur). The aforesaid jurisdiction will broadly include following main areas: Outside Delhigate, Outside Surajpole, Outside Udaipole, Outside Kishanpole, Outside Chand Pole, Outside Hathi Pole, Loha Bazar, Chamanpura, Chetak Marg, Ashwini Bazar, Bapu Bazar, Nehru Bazar, Ambavgarh, Alkapuri, Ambamata Scheme, Teachers Colony, Charak Marg, Mulla Talai, Haridasji-Ki-Magri, Sajjan Nagar, Rata Kheta, Harsh Nagar, Rampura Chouraha, Sisarama.

ii) Kherwada, Rishabdev & Sarada Tehsils of Udaipur District.

5 Income Tax Udaipur, (a) All cases of (a) Persons other than (a) All cases of persons Officer, Rajasthan Addl. CIT/JCIT, companies deriving referred to in corresponding Ward-1(4), Range -1, Udaipur income from sources entries in items (a), (b) and Udaipur in Territorial other than income from (c) of column (5) other than area of Salumber, business or profession those having principal Vallabhnagar, and residing within the source of income from Bhinder, territorial area “Salary” Lasadiya, mentioned in item (a) of (b) all cases of individuals Gogunda, Jhadol column (4); being managing director or & Kotda Tehsils of director or manager or (b) persons other than secretary in the companies Udaipur District. companies deriving referred to in corresponding income from business or entry in item (c) of column profession and whose (5). principal place of business or profession is within the territorial area mentioned in item (a) of column (4);

(d) persons being individual referred to in item (b) of column (6). (b) All cases of (e) persons being (c) all cases of persons Addl. CIT/JCIT, individuals deriving referred to in item (e) of Range -1, Udaipur income from sources column (5) whose principal in Territorial other than income from source of income is from area of Salumber, business or profession “Salary” Vallabhnagar, and residing within the Bhinder, territorial area Lasadiya, mentioned in item (b) of Gogunda, Jhadol column (4). & Kotda Tehsils of Udaipur District.

6 Income Tax Dungarpu (a) All cases of (a) Persons other than (a) All cases of persons Officer, r, Addl. CIT/JCIT, companies deriving referred to in corresponding Ward- Rajasthan Range -1, Udaipur income from sources entries in items (a), (b) and Dungarpur in the District of other than income from (c) of column (5) other than

Dungarpur. business or profession those having principal and residing within the source of income from territorial area “Salary” mentioned in item (a) of (b) all cases of individuals column (4); being managing director or director or manager or (b) persons other than secretary in the companies companies deriving referred to in corresponding income from business or entry in item (c) of column profession and whose (5). principal place of business or profession is within the territorial area mentioned in item (a) of column (4);

Dungarpur. business or profession “Salary” and residing within the territorial area mentioned in item (b) of column (4).

Government of India Office of the Additional Commissioner of Income Tax, Range-2, Udaipur

No.: Addl.CIT/Range-2 Udaipur /Jurisdiction/2014-15/1577 Dated: 15.11.2014

NOTIFICATION

In exercise of the powers conferred by sub-section (1) and (2) of section 120 of the Income Tax Act, 1961 and in pursuance of Government of India, Central Board of Direct Taxes, notification number S.O. 2752(E) dated the 22nd October, 2014, published in the Gazette of India, Extra-ordinary, Part-II, Section-3, Sub-section (ii), dated the 22nd October, 2014 except as respects things done or omitted to be done before such notification and in pursuance of the Principal Commissioner/Commissioner of Income Tax, Udaipur’s Notification No. 6 of 2014-15 from F.No. CIT-UDR/Jurisdiction/2014-15/3254 dated 15.11.2014, the Additional/Joint Commissioner of Income Tax, Range-2, Udaipur, hereby directs that the Assessing Officers specified in column (2) of the Schedule-1 annexed hereto, having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule-1, shall exercise the powers and perform the functions in respect of such cases or classes of cases specified in the corresponding entries in column (6) of the said schedule-1, of such persons or classes of persons being residents or not ordinarily residents in India as per section 6 of the Income Tax Act, 1961 and as specified in the corresponding entries in column (5) of the said Schedule-1, in such territorial areas specified in the corresponding entries in column (4) of the said Schedule-1, in respect of all incomes or classes of incomes thereof.

Explanation :-

For the purposes of this notification,- (i) “residing” means,-

2. This notification shall come into force with effect from 15th day of November, 2014.

SCHEDULE-I

Sl. Designation Head- Territorial Areas Persons or classes of Cases or classes of No of quarters persons cases Income-tax authorities (1) (2) (3) (4) (5) (6) 1 Deputy Udaipur (a) All persons in (a) Persons other than (a) All cases of persons Commissione Rajasthan the jurisdiction of companies deriving referred to in corresponding r/ Assistant Addl./Joint income from sources entries in items (a), (b) and Commissione Commissioner of other than income from (c) of column (5) having r of Income Income Tax, business or profession income/loss greater than or Tax, Circle-2, Range-2. Udaipur, and residing within the equal to Rs. 15 lakhs in the Udaipur falling in following territorial area case of non-corporate territory:- mentioned in item (a) of assesses and Rs. 20 lakhs 1-The following column (4); in the case of corporate area of assesses, other than those Municipal (b) persons other than having principal source of Corporation of companies deriving income from “Salary” Udaipur city & income from business or Girwa Tehsil: profession and whose (b) all cases of individuals principal place of being managing director or i) Left-hands side business or profession is director or manager or area starting within the territorial area secretary in the companies from Chetak mentioned in item (a) referred to in corresponding Circle to Court of column (4); entry in item (c) of column Chouraha to (5) having income/loss (c) persons being greater than or equal to Rs. Shashtri Circle companies registered 15 lakhs to Ayad Puliya under the Companies to Thokar Act, 2013 or under the Chouraha to Companies Act, 1956 Partap Nagar and having its registered Chouraha to the office or having its limit of Girwa principal place of Tehsil (left-hand business in the area side area of NH- mentioned in item (a) of 76) column (4); ii) Right hand side area starting (d) persons being from Chetak individual referred to in Circle to item (b) of column (6). Swaroop Sagar to Fateh Sagar to Neemach Mata to Badi Road up to the limit of Girwa Tehsil 2. Mavli and Badgaon Tehsils of Udaipur District. 3. Rajsamand District. (b) All persons in (e) persons being (c) all cases of persons the jurisdiction of individuals deriving referred to in item (e) of Addl./Joint income from sources column (5) whose principal Commissioner of other than income from source of income is from Income Tax, business or profession “Salary” having income/loss Range-2. Udaipur, and residing within the greater than or equal to Rs. falling in following territorial area 15 lakhs territory:- mentioned in item (b) of 1-The following column (4). area of Municipal Corporation of Udaipur city & Girwa Tehsil:

i) Left-hands side area starting from Chetak Circle to Court Chouraha to Shashtri Circle to Ayad Puliya to Thokar Chouraha to Partap Nagar Chouraha to the limit of Girwa Tehsil (left-hand side area of NH- 76) ii) Right hand side area starting from Chetak Circle to Swaroop Sagar to Fateh Sagar to Neemach Mata to Badi Road up to the limit of Girwa Tehsil 2. Mavli and Badgaon Tehsils of Udaipur District. 3. Rajsamand District. 2 Income Tax Udaipur, (a) All cases of (a) Persons other than (a) All cases of persons Officer, Rajasthan Addl. CIT/JCIT, companies deriving referred to in corresponding Ward-2(1), Range -2, income from sources entries in items (a), (b) and Udaipur Udaipur in other than income from (c) of column (5) other than the following business or profession those having principal areas- and residing within the source of income from 1. Municipal territorial area “Salary” Corporation of mentioned in item (a) of (b) all cases of individuals Udaipur city column (4); being managing director or and Girwa director or manager or Tehsil:- (b) persons other than secretary in the companies i) Left-hand side companies deriving referred to in corresponding of the main road income from business or entry in item (c) of column starting from profession and whose (5). Chetak Circle to principal place of Court Chouraha business or profession is to Shastri within the territorial area Circle to Ayad mentioned in item (a) Pulia to Thokar of column (4); Chouraha and left hand side (c) persons being area of N.H. 76 companies registered starting from under the Companies Pratap Nagar Act, 2013 or under the Chouraha upto Companies Act, 1956 the limit of and having its registered Girwa Tehsil. office or having its ii) Right hand principal place of side of the main business in the area road starting mentioned in item (a) of from Chetak column (4); Circle to Sukhadia Circle (d) persons being individual referred to in to Fatehpura item (b) of column (6). Chouraha to Pulla to R.K. Circle to Sukher to Amberi and upto limit of Girva Tehsil on NH-8. The aforesaid jurisdiction will broadly include following main areas: Hospital Road (opp. Hospital), Madhuban, Sardarpura, Alipura, Krishanpura, Residency Road, Bhattji-ki-bari, Bhupalpura, Ashoknagar, University Road, North Ayed, North Sunderwas, Keshav Nagar, 100Ft. Road, New Bhopalpura, Pulla, Bhuwana, Shobhagpura, Chitrakoot Nagar. 2. All cases of Range-2, Udiapur which are not falling in the jurisdiction of other wards of Range-2, Udaipur

(b) All cases of (e) persons being (c) all cases of persons Addl. CIT/JCIT, individuals deriving referred to in item (e) of Range -2, income from sources column (5) whose Udaipur in other than income from principal source of the following business or profession income is from “Salary”. areas- and residing within the 1. Municipal territorial area Corporation of mentioned in item (b) of Udaipur city column (4). and Girwa Tehsil:- i) Left-hand side of the main road starting from Chetak Circle to Court Chouraha to Shastri Circle to Ayad Pulia to Thokar Chouraha and left hand side area of N.H. 76 starting from Pratap Nagar Chouraha upto the limit of Girwa Tehsil. ii) Right hand side of the main road starting from Chetak Circle to Sukhadia Circle to Fatehpura Chouraha to Pulla to R.K. Circle to Sukher to Amberi and upto limit of Girva Tehsil on NH-8. The aforesaid jurisdiction will broadly include following main areas: Hospital Road (opp. Hospital), Madhuban, Sardarpura, Alipura, Krishanpura, Residency Road, Bhattji-ki-bari, Bhupalpura, Ashoknagar, University Road, North Ayed, North Sunderwas, Keshav Nagar, 100Ft. Road, New Bhopalpura, Pulla, Bhuwana, Shobhagpura, Chitrakoot Nagar. 2. All cases of Range-2, Udiapur which are not falling in the jurisdiction of other wards of Range-2, Udaipur. 3 Income Tax Udaipur, (a) All cases of (a) Persons other than (a) All cases of persons Officer, Rajasthan Addl. CIT/JCIT, companies deriving referred to in corresponding Ward-2(2), Range -2, income from sources entries in items (a), (b) and Udaipur Udaipur other than income from (c) of column (5) other than 1. In the business or profession those having principal following areas and residing within the source of income from of Municipal territorial area “Salary” Corporation of mentioned in item (a) of (b) all cases of individuals Udaipur city column (4); being managing director or and Girwa director or manager or Tehsil:- (b) persons other than secretary in the companies i) Right-hand companies deriving referred to in corresponding side of the main income from business or entry in item (c) of column road starting profession and whose (5). from Chetak principal place of Circle to business or profession is Swaroop Sgar to within the territorial area Fatehsagar to mentioned in item (a) Neemach Mata of column (4); to Badi road (c) persons being limit of Girva companies registered Tehsil. under the Companies ii) Left hand Act, 2013 or under the side of the main Companies Act, 1956 road starting and having its registered from Chetak office or having its Circle to principal place of Sukhadia Circle business in the area to Fatehpura mentioned in item (a) of Chouraha to column (4); Pulla to R.K. Circle to Sukher to Amberi and (d) persons being upto limit of individual referred to in Girva Tehsil on item (b) of column (6). NH-8. The aforesaid jurisdiction will broadly include following main areas: Chetak Bus Stand, Bhandari Darshak Mandap, Railway Colony, Panchwati, Daitya Magri, Moti Magri UIT office Area, New Fatehpura, Saheli Nagar, Polo Ground, Dewali Neemach Mata Scheme, Fatehpura Chouraha, Old Fatehpura, Kharol Colony Ahinsapuri, New Ahinsapuri, Panchratna complex, Shantivan Navratna Complex, New Navratna Complex, Bedla Road, Bedla.

2. BadgaonTehsil of Udaipur District.

(b) All cases of (e) persons being (c) all cases of persons Addl. CIT/JCIT, individuals deriving referred to in item (e) of Range -2, income from sources column (5) whose Udaipur other than income from principal source of 1. In the business or profession income is from following areas and residing within the “Salary”. of Municipal territorial area Corporation of mentioned in item (b) of Udaipur city column (4). and Girwa Tehsil:- i) Right-hand side of the main road starting from Chetak Circle to Swaroop Sgar to Fatehsagar to Neemach Mata to Badi road limit of Girva Tehsil. ii) Left hand side of the main road starting from Chetak Circle to Sukhadia Circle to Fatehpura Chouraha to Pulla to R.K. Circle to Sukher to Amberi and upto limit of Girva Tehsil on NH-8. The aforesaid jurisdiction will broadly include following main areas: Chetak Bus Stand, Bhandari Darshak Mandap, Railway Colony, Panchwati, Daitya Magri, Moti Magri UIT office Area, New Fatehpura, Saheli Nagar, Polo Ground, Dewali Neemach Mata Scheme, Fatehpura Chouraha, Old Fatehpura, Kharol Colony Ahinsapuri, New Ahinsapuri, Panchratna complex, Shantivan Navratna Complex, New Navratna Complex, Bedla Road, Bedla.

2. BadgaonTehsil of Udaipur District.

4 Income Tax Udaipur, (a) All cases of (a) Persons other than (a) All cases of persons Officer, Rajasthan Addl. CIT/JCIT, companies deriving referred to in corresponding Ward-2(3), Range -2, income from sources entries in items (a), (b) and Udaipur Udaipur other than income from (c) of column (5) other than i) In the business or profession those having principal following areas and residing within the source of income from of Municipal territorial area “Salary” Corporation of mentioned in item (a) of (b) all cases of individuals Udaipur city column (4); being managing director or and Girwa director or manager or Tehsil:- (b) persons other than secretary in the companies Right-hand side companies deriving referred to in corresponding area starting income from business or entry in item (c) of column from Pratap profession and whose (5). Nagar Circle principal place of (N.H. 8) to RTO business or profession is Office (New) to within the territorial area Bhairav Garh mentioned in item (a) Resort. of column (4); Left-hand side (c) persons being area starting companies registered from Pratap under the Companies Nagar Circle Act, 2013 or under the (N.H. 8) to Companies Act, 1956 Debari to the and having its registered starting limit of office or having its Vallabh Nagar principal place of Tehsil on N.H. business in the area 76. mentioned in item (a) of The aforesaid column (4); jurisdiction will broadly include (d) persons being following main individual referred to in areas: item (b) of column (6). UIT Colony, Sindhi Colony, Meera Nagar, Roop Nagar, Maharana Pratap Khel Gaon, Dhinkli Talab, Dheekli, Rebarion Ka Gurha, Braham Puri, Nakoda Puram. ii) Mavli Tehsil of

Udaipur District. (b) All cases of (e) persons being (c) all cases of persons Addl. CIT/JCIT, individuals deriving referred to in item (e) of Range -2, income from sources column (5) whose Udaipur other than income from principal source of i) In the business or profession income is from “Salary”. following areas and residing within the of Municipal territorial area Corporation of mentioned in item (b) of Udaipur city column (4). and Girwa Tehsil:- Right-hand side area starting from Pratap Nagar Circle (N.H. 8) to RTO Office (New) to Bhairav Garh Resort. Left-hand side area starting from Pratap Nagar Circle (N.H. 8) to Debari to the starting limit of Vallabh Nagar Tehsil on N.H. 76. The aforesaid jurisdiction will broadly include following main areas: UIT Colony, Sindhi Colony, Meera Nagar, Roop Nagar, Maharana Pratap Khel Gaon, Dhinkli Talab, Dheekli, Rebarion Ka Gurha, Braham Puri, Nakoda Puram. ii) Mavli Tehsil of

Udaipur District. 5 Income Tax Rajsaman (a) All cases of (a) Persons other than (a) All cases of persons Officer, d, Addl. CIT/JCIT, companies deriving referred to in corresponding Ward-1 Rajasthan Range -2, Udaipur income from sources entries in items (a), (b) and Rajsamand in Rajsamand, other than income from (c) of column (5) other than Deogarh, Bhim business or profession those having principal and Railmagra and residing within the source of income from Tehsils of territorial area “Salary” Rajsamand mentioned in item (a) of (b) all cases of individuals column (4); being managing director or District. director or manager or (b) persons other than secretary in the companies companies deriving referred to in corresponding income from business or entry in item (c) of column profession and whose (5). principal place of business or profession is within the territorial area mentioned in item (a) of column (4);

(d) persons being individual referred to in item (b) of column (6). (b) All cases of (e) persons being (c) all cases of persons Addl. CIT/JCIT, individuals deriving referred to in item (e) of Range -2, Udaipur income from sources column (5) whose principal in Rajsamand, other than income from source of income is from Deogarh, Bhim business or profession “Salary” and Railmagra and residing within the Tehsils of territorial area Rajsamand mentioned in item (b) of District. column (4).

6 Income Tax Rajsaman (a) All cases of (a) Persons other than (a) All cases of persons Officer, d, Addl. CIT/JCIT, companies deriving referred to in corresponding Ward-2 Rajasthan Range -2, Udaipur income from sources entries in items (a), (b) and Rajsamand in Nathdwara, other than income from (c) of column (5) other than Amet, business or profession those having principal Kumbhalgarh and residing within the source of income from Tehsils of territorial area “Salary” Rajsamand mentioned in item (a) of (b) all cases of individuals column (4); being managing director or District. director or manager or (b) persons other than secretary in the companies companies deriving referred to in corresponding income from business or entry in item (c) of column profession and whose (5). principal place of business or profession is within the territorial area mentioned in item (a) of column (4);

(d) persons being individual referred to in item (b) of column (6). (b) All cases of (e) persons being (c) all cases of persons Addl. CIT/JCIT, individuals deriving referred to in item (e) of Range -2, Udaipur income from sources column (5) whose principal in Nathdwara, other than income from source of income is from Amet, business or profession “Salary” Kumbhalgarh and residing within the Tehsils of territorial area Rajsamand mentioned in item (b) of column (4). District.

Government of India Office of the Additional Commissioner of Income Tax, Range-Chittorgarh

No.: Addl.CIT/Range-Chittorgarh /Jurisdiction/2014-15/947 Dated: 15.11.2014

NOTIFICATION

In exercise of the powers conferred by sub-section (1) and (2) of section 120 of the Income Tax Act, 1961 and in pursuance of Government of India, Central Board of Direct Taxes, notification number S.O. 2752(E) dated the 22nd October, 2014, published in the Gazette of India, Extra-ordinary, Part-II, Section-3, Sub-section (ii), dated the 22nd October, 2014 except as respects things done or omitted to be done before such notification and in pursuance of the Principal Commissioner/Commissioner of Income Tax, Udaipur’s Notification No. 06 of 2014-15 from F.No. CIT-UDR/Jurisdiction/2014-15/3254 dated 15.11.2014, the Additional Commissioner of Income Tax, Range-Chittorgarh, hereby directs that the Assessing Officers specified in column (2) of the Schedule-1 annexed hereto, having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule-1, shall exercise the powers and perform the functions in respect of such cases or classes of cases specified in the corresponding entries in column (6) of the said schedule-1, of such persons or classes of persons being residents or not ordinarily residents in India as per section 6 of the Income Tax Act, 1961 and as specified in the corresponding entries in column (5) of the said Schedule-1, in such territorial areas specified in the corresponding entries in column (4) of the said Schedule-1, in respect of all incomes or classes of incomes thereof.

Explanation :-

For the purposes of this notification,- (i) “residing” means,-

2. This notification shall come into force with effect from 15th day of November, 2014.

SCHEDULE-I

Sl. Designation Head- Territorial Areas Persons or classes of Cases or classes of No of quarters persons cases Income-tax authorities (1) (2) (3) (4) (5) (6) 1 Deputy Chittorga (a) All persons in (a) Persons other than (a) All cases of persons Commissione rh the jurisdiction of companies deriving referred to in corresponding r/ Assistant Rajasthan Addl./Joint income from sources entries in items (a), (b) and Commissione Commissioner of other than income from (c) of column (5) having r of Income Income Tax, business or profession income/loss greater than or Tax, Circle- Range-Chittorgarh, and residing within the equal to Rs. 15 lakhs in the Chittorgarh falling in following territorial area case of non-corporate territory:- mentioned in item (a) of assesses and Rs. 20 lakhs column (4); in the case of corporate i) Chittorgarh assesses, other than those District (excluding (b) persons other than having principal source of Rawatbhata tehsil) companies deriving income from “Salary” income from business or ii) Pratapgarh profession and whose (b) all cases of individuals District principal place of being managing director or business or profession is director or manager or iii) Banswara within the territorial area secretary in the companies District mentioned in item (a) referred to in corresponding of column (4); entry in item (c) of column (5) having income/loss (c) persons being greater than or equal to Rs. companies registered 15 lakhs 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 item (a) of column (4);

(d) persons being individual referred to in item (b) of column (6). (b) All persons in (e) persons being (c) all cases of persons the jurisdiction of individuals deriving referred to in item (e) of Addl./Joint income from sources column (5) whose principal Commissioner of other than income from source of income is from Income Tax, business or profession “Salary” having income/loss Range-Chittorgarh, and residing within the greater than or equal to Rs. falling in following territorial area 15 lakhs territory:- mentioned in item (b) of column (4). i) Chittorgarh District (excluding Rawatbhata tehsil)

ii) Pratapgarh District

iii) Banswara District 2 Income Tax Chittorgar (a) All cases of (a) Persons other than (a) All cases of persons Officer, h, Addl. CIT/JCIT, companies deriving referred to in corresponding Ward-1, Rajasthan Range - income from sources entries in items (a), (b) and Chittorgarh Chittorgarh other than income from (c) of column (5) other than i) In the territory of business or profession those having principal Municipal areas and residing within the source of income from of Chittorgarh territorial area “Salary” city:- Right side mentioned in item (a) of (b) all cases of individuals area of road column (4); being managing director or starting from director or manager or Uparala Pada (Fort (b) persons other than secretary in the companies Boundary) to companies deriving referred to in corresponding Gandhi Chowk to income from business or entry in item (c) of column Old Cloth Market profession and whose (5). to Sadar Market to principal place of Nehru Market to business or profession is Bus Stand to State within the territorial area Bank of India, mentioned in item (a) Main Branch to of column (4); Vinayak Complex (c) persons being (Collectrate Circle) companies registered to Nagarpalika under the Companies Office to under Act, 2013 or under the bridge (Near BPCL Companies Act, 1956 petrol pump) to and having its registered Maharana Pratap office or having its Circle to Senti principal place of Road upto business in the area municipal limit of mentioned in item (a) of Chittorgarh city. column (4); ii) Inside area of Chittorgarh fort (d) persons being parkota. individual referred to in iii) The following item (b) of column (6). Patwar areas of Chittorgarh Tehsil: Songar, Palka, Bassi, Ghosundi, Anwalheda, Keljar, Pal, Nagari, Bijaypur, Sadi, Semalpura, Barodiya, Rolaheda, Pandoli, Kashmor, Odoond, Dhanet Kallan, Narela, Tumbariya, Netawal Maharaj, Abhaypura and Samari. iv) All cases of Range-Chittorgarh which are not falling in the jurisdiction of other wards of Range-Chittorgarh. (b) All cases of (e) persons being (c) all cases of persons Addl. CIT/JCIT, individuals deriving referred to in item (e) of Range - income from sources column (5) whose Chittorgarh other than income from principal source of i) in the territory of business or profession income is from “Salary”. Municipal areas and residing within the of Chittorgarh territorial area city:- Right side mentioned in item (b) of area of road column (4). starting from Uparala Pada (Fort Boundary) to Gandhi Chowk to Old Cloth Market to Sadar Market to Nehru Market to Bus Stand to State Bank of India, Main Branch to Vinayak Complex (Collectrate Circle) to Nagarpalika Office to under bridge (Near BPCL petrol pump) to Maharana Pratap Circle to Senti Road upto municipal limit of Chittorgarh city. ii) Inside area of Chittorgarh fort parkota. iii) The following Patwar areas of Chittorgarh Tehsil: Songar, Palka, Bassi, Ghosundi, Anwalheda, Keljar, Pal, Nagari, Bijaypur, Sadi, Semalpura, Barodiya, Rolaheda, Pandoli, Kashmor, Odoond, Dhanet Kallan, Narela, Tumbariya, Netawal Maharaj, Abhaypura and Samari. iv) All cases of Range-Chittorgarh which are not falling in the jurisdiction of other wards of Range-Chittorgarh. 3 Income Tax Chittorgar (a) All cases of (a) Persons other than (a) All cases of persons Officer, h, Addl. CIT/JCIT, companies deriving referred to in corresponding Ward-2, Rajasthan Range - income from sources entries in items (a), (b) and Chittorgarh Chittorgarh other than income from (c) of column (5) other than i) In the territory of business or profession those having principal Municipal areas and residing within the source of income from of Chittorgarh territorial area “Salary” city:- Left side mentioned in item (a) of (b) all cases of individuals area of road column (4); being managing director or starting from director or manager or Uparala Pada (Fort (b) persons other than secretary in the companies boundary) to companies deriving referred to in corresponding Gandhi Chowk to income from business or entry in item (c) of column Old Cloth Market profession and whose (5). to Sadar Market to principal place of Nehru Market to business or profession is Bus Stand to State within the territorial area Bank of India, mentioned in item (a) Main Branch to of column (4); Vinayak Complex (c) persons being (Collectrate Circle) companies registered to Nagarpalika to under the Companies under bridge (Near Act, 2013 or under the BPCL petrol pump) Companies Act, 1956 to Maharana and having its registered Pratap Circle to office or having its Senti Road upto principal place of municipal limit of business in the area Chittorgarh city. mentioned in item (a) of ii) The following column (4); Patwar areas of Chittorgarh Tehsil: (d) persons being Ghosunda, individual referred to in Satpura, Devari, item (b) of column (6). Sahanawa, Semaliya, Ochhadi, Eral, Netawalgarh Pachhali, Amarpura, Gilund, Ghatiyawali, Araniya Panth, Jalampura, Sawa, Chikasi, Shambhupura and Udapura. (b) All cases of (e) persons being (c) all cases of persons Addl. CIT/JCIT, individuals deriving referred to in item (e) of Range - income from sources column (5) whose Chittorgarh other than income from principal source of i) In the territory of business or profession income is from Municipal areas and residing within the “Salary”. of Chittorgarh territorial area city:- Left side mentioned in item (b) of area of road column (4). starting from Uparala Pada (Fort boundary) to Gandhi Chowk to Old Cloth Market to Sadar Market to Nehru Market to Bus Stand to State Bank of India, Main Branch to Vinayak Complex (Collectrate Circle) to Nagarpalika to under bridge (Near BPCL petrol pump) to Maharana Pratap Circle to Senti Road upto municipal limit of Chittorgarh city. ii) The following Patwar areas of Chittorgarh Tehsil: Ghosunda, Satpura, Devari, Sahanawa, Semaliya, Ochhadi, Eral, Netawalgarh Pachhali, Amarpura, Gilund, Ghatiyawali, Araniya Panth, Jalampura, Sawa, Chikasi, Shambhupura and Udapura. 4 Income Tax Chittorgar (a) All cases of (a) Persons other than (a) All cases of persons Officer, h, Addl. CIT/JCIT, companies deriving referred to in corresponding Ward-3, Rajasthan Range – income from sources entries in items (a), (b) and Chittorgarh Chittorgarh in other than income from (c) of column (5) other than territorial area of business or profession those having principal Rashmi, Gangrar, and residing within the source of income from Bengu, Kapasan, territorial area “Salary” Bhadesar, mentioned in item (a) of (b) all cases of individuals Dungala, column (4); being managing director or Nimbahera and director or manager or Badi Sadari (b) persons other than secretary in the companies Tehsils of companies deriving referred to in corresponding Chittorgarh income from business or entry in item (c) of column profession and whose (5). District. principal place of business or profession is within the territorial area mentioned in item (a) of column (4);

(d) persons being individual referred to in item (b) of column (6). (b) All cases of (e) persons being (c) all cases of persons Addl. CIT/JCIT, individuals deriving referred to in item (e) of Range – income from sources column (5) whose Chittorgarh in other than income from principal source of territorial area of business or profession income is from “Salary”. Rashmi, Gangrar, and residing within the Bengu, Kapasan, territorial area Bhadesar, mentioned in item (b) of Dungala, column (4). Nimbahera and Badi Sadari Tehsils of Chittorgarh

District. 5 Income Tax Pratapgar (a) All cases of (a) Persons other than (a) All cases of persons Officer, h, Addl. CIT/JCIT, companies deriving referred to in corresponding Ward- Rajasthan Range -Chittorgarh income from sources entries in items (a), (b) and Pratapgarh in the District of other than income from (c) of column (5) other than

Pratapgarh. business or profession those having principal and residing within the source of income from territorial area “Salary” mentioned in item (a) of (b) all cases of individuals column (4); being managing director or director or manager or (b) persons other than secretary in the companies companies deriving referred to in corresponding income from business or entry in item (c) of column profession and whose (5). principal place of business or profession is within the territorial area mentioned in item (a) of column (4);

Pratapgarh. business or profession “Salary” and residing within the territorial area mentioned in item (b) of column (4). 6 Income Tax Banswara (a) All cases of (a) Persons other than (a) All cases of persons Officer, , Addl. CIT/JCIT, companies deriving referred to in corresponding Ward- Rajasthan Range -Chittorgarh income from sources entries in items (a), (b) and Banswara in the District of other than income from (c) of column (5) other than

Banswara. business or profession those having principal and residing within the source of income from territorial area “Salary” mentioned in item (a) of (b) all cases of individuals column (4); being managing director or director or manager or (b) persons other than secretary in the companies companies deriving referred to in corresponding income from business or entry in item (c) of column profession and whose (5). principal place of business or profession is within the territorial area mentioned in item (a) of column (4);

Banswara. business or profession “Salary” and residing within the territorial area mentioned in item (b) of column (4).

Government of India Office of the Commissioner of Income Tax, Udaipur

No. CIT-UDR/Jurisdiction/III/2014-15/3256 Dated: 15.11.2014

NOTIFICATION No. 08 of 2014-15

2. This notification shall come into force with effect from 15th day of November, 2014.

Government of India Office of the Principal Commissioner of Income Tax, Udaipur

No. CIT/Udaipur/Jurisdiction/II/2014-15/3255 Dated: 15.11.2014

NOTIFICATION

In exercise of the powers conferred by sub-section (1) and (2) of section 120 of the Income Tax Act, 1961 and in pursuance of Government of India, Central Board of Direct Taxes, notification number S.O. 2752(E) dated the 22nd October, 2014, published in the Gazette of India, Extra-ordinary, Part-II, Section-3, Sub-section (ii), dated the 22nd October, 2014 and notification number 64/2014. F. No. 187/40/2014(ITA.I) dated 13.11.2014, except as respects things done or omitted to be done before such notification, the Principal Commissioner of Income Tax, Udaipur, hereby directs that the Additional Commissioner of Income Tax or Joint Commissioner of Income Tax, Special Range, Udaipur, shall exercise the powers and perform the functions of the Assessing Officer, in respect of territorial areas or persons or classes of persons or income or class of incomes or cases or classes of cases, in respect of which such Additional Commissioner of Income Tax or Joint Commissioner of Income Tax, Special Range, Udaipur is authorized by the Principal Commissioner of Income Tax / Commissioner of Income Tax, Udaipur vide his notification No. 6 of 2014-15 vide order no. CIT/Udaipur/Jurisdiction/2014-15/3254 dated 15.11.2014.

2. This notification shall come into force with effect from 15th day of November, 2014.