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<h1>CBDT Amends Notification on Income-tax Act, 1961: Updated Area Limits in West Bengal Effective Upon Gazette Publication.</h1> The Central Board of Direct Taxes has amended Notification No. S.0.881 (E) dated 14th September 2001, under the Income-tax Act, 1961. The amendment involves changes in the Schedule, specifically against serial number 4, where the entry now specifies the area within the limits of the District of Kolkata, Howrah, North 24 Parganas, South 24 Parganas, and East Medinipur in the State of West Bengal. This amendment, detailed in Notification No. 158/2004, will take effect from its publication date in the Official Gazette.