Jurisdictional allocation of income-tax Commissionerates clarified; territorial and taxpayer-category assignments defined, effective from 1 January 2010. Amendment substitutes Schedule-I entries for serial numbers 179 and 182, defining territorial limits and taxpayer categories for Commissioner of Income-tax, Jaipur-III and Commissioner of Income Tax, Kota, allocating persons by residence, principal place of business, company registration status, source of income (including specified professions and salary cases) and other categorical distinctions; notification issued under section 120 of the Income-tax Act takes effect from 1 January 2010.
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Jurisdictional allocation of income-tax Commissionerates clarified; territorial and taxpayer-category assignments defined, effective from 1 January 2010.
Amendment substitutes Schedule-I entries for serial numbers 179 and 182, defining territorial limits and taxpayer categories for Commissioner of Income-tax, Jaipur-III and Commissioner of Income Tax, Kota, allocating persons by residence, principal place of business, company registration status, source of income (including specified professions and salary cases) and other categorical distinctions; notification issued under section 120 of the Income-tax Act takes effect from 1 January 2010.
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