Jurisdictional allocation of income-tax assessments: notification substitutes Schedule I entries assigning taxpayer classes to commissioners. This notification amends Schedule I of S.O. 732(E) by substituting serial numbers 84 and 85 to reallocate assessment jurisdiction between two income-tax commissioners. It specifies territorial coverage by district and enumerated Postal Index Number areas and allocates classes of taxpayers - companies (including by registered office and alphabetical name range), their directors, persons deriving business income whose principal place of business is within the listed areas, and residents deriving non-business income within those areas. The amendment is made under section 120 and takes effect from 1st June, 2010.
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Provisions expressly mentioned in the judgment/order text.
Jurisdictional allocation of income-tax assessments: notification substitutes Schedule I entries assigning taxpayer classes to commissioners.
This notification amends Schedule I of S.O. 732(E) by substituting serial numbers 84 and 85 to reallocate assessment jurisdiction between two income-tax commissioners. It specifies territorial coverage by district and enumerated Postal Index Number areas and allocates classes of taxpayers - companies (including by registered office and alphabetical name range), their directors, persons deriving business income whose principal place of business is within the listed areas, and residents deriving non-business income within those areas. The amendment is made under section 120 and takes effect from 1st June, 2010.
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