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<h1>CBDT Amends Income Tax Jurisdiction in Rajasthan: New Rules for Jaipur-III & Kota Effective January 2010</h1> The Central Board of Direct Taxes issued Notification No. 92/2009, amending a previous notification from July 3, 2001. Effective January 1, 2010, the amendments redefine the jurisdiction of income tax authorities in Rajasthan, specifically affecting the districts of Jaipur, Jhunjhunu, Churu, Sikar, Tonk, Bundi, Kota, Jhalawar, Baran, Sawaimadhopur, Karauli, and Rawatbhata Town. The changes specify the jurisdiction of Commissioners of Income Tax in Jaipur-III and Kota, detailing the categories of taxpayers and companies based on their location and principal source of income.