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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 27th January, 2020
(Income-Tax)
S.O. 387(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the
Income Tax Act, 1961 (43 of 1961), Central Board of Direct Taxes hereby makes the following amendments in
the notification of Income-tax, published in the Gazette of India, Extraordinary Part II, section 3, Sub-
section (ii) vide number S.O. 2752(E), dated the 22nd October, 2014, namely :-
In the said notification, in the SCHEDULE-I,
(i) the Sl No. 113 and the entries relating thereto shall be omitted;
(ii) in Sl No. 112 for the entries relating thereto, the following entries shall be substituted:-
112
Principal
Commissioner/
Commissioner
of Income-tax,
Guwahati
Guwahati,
Assam
(a) In the State of
Assam : Districts
of Kamrup
(Metropolitan),
Kamrup (Rural),
Nagaon,
Morigaon,
Lakhimpur,
Dhemaji,
Sonitpur,
Darrang,
Udalguri, Nalbari,
Barpeta,
Bongaigaon,
Dhubri, Baksa,
Chirang,
Goalpara,
Kokrajhar, Hojai,
South Salmara-
Mankachar, and
Biswanath;
a. Persons other than
companies
deriving income
from sources other
than income from
business or
profession and
residing within the
territorial area
mentioned in
items (a), (b) and
(c) of Column (4);
b. Persons other than
companies
deriving income
from business or
profession and
whose principal
place of business
or profession is
within the
(a) All cases of the
persons referred to in
corresponding entries
in items (a), (b) and
(c) of Column (5)
(b) All cases of
individuals being
managing directors
or directors or
managers or
secretaries in the
companies referred to
in corresponding
entry in item (c) of
column (5)
भागII खण् ड (ii)
भारत का रािपत्र : ऄसाधारण
3
(b) In the State of
Arunachal
Pradesh :
Districts of East
Kameng, West
Kameng,
Tawang, Lower
Subansiri, Upper
Subansiri,
Papum Pare,
Kurung Kumey,
Pakke-Kessang,
Kra Daadi and
Kamle
(c) In the State of
Meghalaya :
Districts of
East Garo
Hills, West
Garo Hills,
South Garo
Hills, North
Garo Hills, and
South West
Garo Hills.
territorial area
mentioned in
items (a), (b) and
(c) of Column (4);
c. Persons being
companies
registered under
the Companies
Act, 2013 or under
the Companies
Act, 1956 and
having its
registered office
or having its
principal place of
business in the
area mentioned in
items (a), (b) and
(c) of Column (4);
d. Persons being
individuals
referred to in item
(b) of column (6)
2.
This notification shall come into force from the date of its publication in the Official Gazette.
[Notification No. 6/2020/F. No. 187/02/2020 (ITA. I)]
GULZAR AHMAD WANI, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
