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    <title>AMENDMENT IN NOTIFICATION NO. S.O. 732(E).</title>
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    <description>Amendment substitutes serial number 100 in Schedule I to reassign the territorial jurisdiction of the Commissioner of Income-tax, Raipur and prescribes three categories of taxable persons within the specified territorial area: non-corporate residents with non-business income, non-corporate persons with business income whose principal place of business lies in the area, and companies having registered office in the area, with the Commissioner handling all cases relating to those categories.</description>
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