SECTION 120(1) AND (2) OF THE INCOME-TAX ACT, 1961 - INCOME-TAX AUTHORITIES - JURISDICTION OF - SUPERSESSION OF NOTIFICATION NO. SO 1386(E), DATED 10-8-2007 AND NOTIFICATION NO. SO 2752(E), DATED 22-10-2014 - CORRIGENDA TO NOTIFICATION NO. SO 2752(E), DATED 22-10-2014
NOTIFICATION NO. 81/2014 [F. NO. 187/38/2014 (ITA.I)]/SO 3199(E), DATED 16-12-2014
In the notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, number S.O. 2752(E), dated the 22nd October, 2014, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), dated the 22nd October, 2014, in Schedule-I,—
(a) |
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against serial number 22, in column (6),— |
(i) |
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in item (b), for "item (a) above", read "item (a) above and item (c) below"; |
(ii) |
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in item (c), for "item (c)", read "item (a) and item (c)"; |
(b) |
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against serial number 144, in column (5),— |
(i) |
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in item (g), for "item (b)", read "item (c)"; |
(ii) |
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in item (h), for "item (c)", read "item (e)"; |
(c) |
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against serial number 232, in column (4), for "Gumla and Simdega", read "Gumla, Simdega and Khunti"; |
(d) |
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against serial number 235, in column (4), for "Chatra and Bokaro" read "Chatra, Bokaro and Ramgarh"; |
(e) |
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against serial number 237, in column (4),— |
(i) |
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in item (b), omit "411012, 411027,411031"; |
(ii) |
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in item (b), for "411057", read "411057 (excluding areas covered by Pimpri Chinchwad Municipal Corporation)"; |
(f) |
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against serial number 240, in column (4),— |
(i) |
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in item (a), for "411057" read "411057, 411061, 411062, 412101,412105, 412109"; |
(ii) |
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in item (b), for "Dehu Cantonment", read "Dehu Road Cantonment and Haveli Taluka"; |
(g) |
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against serial number 241, in column(4), in item (b), for "412210", read "412110"; |
(h) |
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against serial number 244,— |
(i) |
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in column (4), in item (c), omit "Shahapur Taluka, Bhiwandi Taluka, Murbad Taluka"; |
(ii) |
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in column (6), in item (h), omit "whose principal source of income is from 'Salary' and"; |
(i) |
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against serial number 245,— |
(a) |
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in column (5), after item (b), insert "(bb) persons other than companies and co-operative societies deriving income from sources other than income from business or profession and residing within the territorial area mentioned at item (b) of column (4)"; |
(b) |
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in coiumn (6),— |
(i) |
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in item (c), for "item (c)", read "item (bb) and (c)"; |
(ii) |
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in item (f), for "item (f)" read "item (f), (g)"; |
(j) |
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against serial number 246, in column (6), in item (e), for "item (h)", read "item (g), (h)".
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