Amendment in the Notification No. S.O.882(E), dated the 14th September, 2001

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....tion 120 of the Income-tax Act, 1961, the Central Board of Direct Taxes hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance, Department of Revenue, (Central Board of Direct Taxes), bearing number S.O.882(E), dated the 14th September, 2001, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii), dated the ....

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.... column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4); (c) persons being companies as defined under clauses (17), (18), (22A, (23A), (26) and (36A) of section 2 of the Income Tax Act, 1961 and having registered office or principal place of business in the area mentioned ....