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    <title>Amendments in the Notification number S.O. 732(E), published in the Gazette of India, Part II, Section 3, Sub-section (ii) dated the 3rd July, 2001</title>
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    <description>Amendment under Section 120 revises Schedule I by substituting serial number 154 to define territorial jurisdiction for the Commissioner of Income Tax, Patiala and to specify three classes of persons covered: (a) persons other than companies residing in the territorial area deriving income other than from business or profession; (b) persons other than companies whose principal place of business is within the territorial area and who derive income from business or profession; and (c) companies registered under the Companies Act with a registered office in the territorial area.</description>
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      <description>Amendment under Section 120 revises Schedule I by substituting serial number 154 to define territorial jurisdiction for the Commissioner of Income Tax, Patiala and to specify three classes of persons covered: (a) persons other than companies residing in the territorial area deriving income other than from business or profession; (b) persons other than companies whose principal place of business is within the territorial area and who derive income from business or profession; and (c) companies registered under the Companies Act with a registered office in the territorial area.</description>
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