Collection of information powers assigned to Commissioner of Income-tax (CIB), Mumbai for specified territorial classes of taxpayers. The amendment substitutes the Schedule entry for serial number 2 to designate the Commissioner of Income-tax (CIB), Mumbai as the authority for the area covering the Mumbai Municipal Corporation, Greater Mumbai and Navi Mumbai Municipal Corporation, specifying three classes of persons (resident non-company non-business income earners; non-company business income earners with principal place of business in the area; and companies with registered office in the area) and conferring upon that Commissioner all powers and functions for collection of information in respect of those persons.
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Provisions expressly mentioned in the judgment/order text.
Collection of information powers assigned to Commissioner of Income-tax (CIB), Mumbai for specified territorial classes of taxpayers.
The amendment substitutes the Schedule entry for serial number 2 to designate the Commissioner of Income-tax (CIB), Mumbai as the authority for the area covering the Mumbai Municipal Corporation, Greater Mumbai and Navi Mumbai Municipal Corporation, specifying three classes of persons (resident non-company non-business income earners; non-company business income earners with principal place of business in the area; and companies with registered office in the area) and conferring upon that Commissioner all powers and functions for collection of information in respect of those persons.
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