Office of the Principal Commissioner/Commissioner of Income Tax, Udaipur
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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); (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). 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.