SECTION 120(1) AND (2) OF THE INCOME-TAX ACT, 1961 - INCOME-TAX AUTHORITIES JURISDICTION OF COMMISSIONER OF INCOME-TAX (TDS) - AMENDMENT IN NOTIFICATION NO.224/2007 [SO 1386(E)] [F.NO.187/11/2007-IT (A-I)] DATED 10-8-2007

NOTIFICATION NO.70/2013 [F.NO.187/04/2012-ITA.I]/SO 2807(E), DATED 18-9-2013

In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following further amendments to the notification of the Government of India vide number S.O.1386(E), dated the 10th August, 2007, published in the Gazette of India, dated the 10th August, 2007, with effect from the date of publication of this notification in the Official Gazette, namely:-

2. In the Schedule to the said notification, - (a) for serial number 2 and the entries relating thereto, the following serial numbers and entries shall be substituted, namely:-

(b) the following Note shall be inserted at the end, namely:-

"Note:- 1. 'Alphabet' mentioned in serial no.2 and 2A of the Schedule means the alphabet, with which the first name of the person begins the prefix titles such as Shri, Smt., M/s etc. shall be ignored for this purpose.

2. In the case of officers of Government Ministries, Departments, Organisations, Local bodies, Institutions, the Alphabet with which the name of Ministries, Departments, Organisations, Local bodies, Institutions, as the case may be, begins e.g. for Drawing and Disbursement Officers in the Ministry of Defence, Alphabet shall be 'D'."

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