SECTION 120 OF THE INCOME-TAX ACT, INCOME-TAX AUTHORITIES - JURISDICTION OF - AMENDMENT IN NOTIFICATION NO. SO 732(E), DATED

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1 SECTION 120 OF THE INCOME-TAX ACT, INCOME-TAX AUTHORITIES - JURISDICTION OF - AMENDMENT IN NOTIFICATION NO. SO 732(E), DATED NOTIFICATION NO.6/2013 [F.NO.187/14/2012-(ITA.I)], DATED 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 in the notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, number S.O. 732(E), dated the 3rd July, 2001, namely:- 2. In the said notification, in Schedule-I, for serial numbers 184 to 193 and the entries relating thereto, the following serial numbers and entries shall be substituted, namely:- SI. No Designation of Income-tax authorities Headquarters Territorial Area Persons or classes of persons Cases or classes of cases "184 Commissioner of Income-tax, -I - (A) Districts of Kanchipuram and Tiruvallur; (i) of column 6, being Companies Act, 1956, and having registered office in the (i) in the case of Companies registered with the name beginning with any of the alphabets 'A' or 'B' or 'C or 'D'; excluding those companies mentioned in item (e) of column 5 of Serial number 187; (B) Areas within the city of bearing the Postal Numbers : M ylapore HO; T R A Puram; area mentioned in item (A) of column 4. (b) Persons being individual referred to in item (ii) of column 6 than companies, deriving income from sources other than income (ii) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (i); (iii) all cases of the persons referred to in corresponding entries in items (c) and (d) of column 5 whose principal source of income is from other than "salary"; Nandanam; and Kotturpuram. (d) Persons referred to in item whose principal place of business is within the territorial law.incometaxindia.gov.in/dit/file_opener.aspx?page=notf&scht=&csid=b25a191e-3b3d-4ca6-b4e fde5bc&ntn=&yr=all&sec=&sch=&title=tax 1/13

2 185 Commissioner of Income-tax, - II - (A) (i) of column 6, being Districts of Kanchipuram and Companies Act, 1956, and Tiruvallur; having registered office in the (B) Areas covered under the Corporation; and the following pin codes situated outside the Corporation; Red Hills; Avadi Camp HO; Avadi IAF; area mentioned in item (A) of (b) Persons being individual referred to in item (ii) of column 6; (iii) of column 6, being individual deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (B) of (i) in the case of Companies registered with the name beginning with any of the alphabets 'E' or 'F' or 'G' or 'H' or 'I' or 'J' or 'K' or 'L'; excluding those companies mentioned in item (e) of column 5 of Serial number 187; (ii) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (i); (iii) Employees or Pensioners of Government of India, Government of, local bodies, Government Pensioners, having principal source of income from "salary"; Poonamallee Satyamurthy Srinivasa CRP Camp Avadi; Sholavaram; Kunrathur; Kamaraj Pattabiram; Tiruverkadu; Avadi RCS Complex; Manali New Town; North Thermal. law.incometaxindia.gov.in/dit/file_opener.aspx?page=notf&scht=&csid=b25a191e-3b3d-4ca6-b4e fde5bc&ntn=&yr=all&sec=&sch=&title=tax 2/13

3 186 Commissioner of Income-tax, - III - (A) Districts of Kanchipuram and Tiruvallur; (i) of column 6, being Companies Act, 1956, and having registered office in the (i) in the case of Companies registered with the name beginning with any of the alphabets 'T' or 'U' or 'V or 'W or 'X' or 'Y' or Z'; excluding those companies mentioned in item (e) of column 5 of Serial number 187; (B) Areas within the city of bearing the Postal Numbers Kilpauk; area mentioned in item (A) of (b) Persons, being individual referred to in item (ii) of column 6; (ii) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (i); (iii) all cases of the persons referred to in corresponding entries in (c) and (d) of column 5 whose principal source of income is from other than "salary" Perambur; from sources other than income Perambur Barracks; Ayanavaram; Aminjikarai; (d) Persons referred to in item Shenoy whose principal place of Mogappair ; business is within the territorial ICF Colony; Anna Villivakkam; Padi; Red Hills; Ambattur HO; Avadi Camp HO; Avadi law.incometaxindia.gov.in/dit/file_opener.aspx?page=notf&scht=&csid=b25a191e-3b3d-4ca6-b4e fde5bc&ntn=&yr=all&sec=&sch=&title=tax 3/13

4 IAF; Ambattur Industrial Estate; CRP Camp Avadi; Puzhal; Sholavaram; Kamaraj Pattabiram; Korattur RS; Korattur ; Jawahar Flowers Road; SIDCO Estate; Kolathur; Anna Nagar West Extn.; Anna Nagar East; Avadi RCS Complex; Ponniamman Koil. 187 Commissioner of Income-tax, - IV - (A) Districts of Kanchipuram and Tiruvallur; (B) Areas covered under the Corporation; and (i) of column 6, being Companies Act, 1956, and having registered office in the area mentioned in item (A) or (C) of (i) in the case of Companies registered with the name beginning with any of the alphabets 'M' or 'N'; (ii) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (i); law.incometaxindia.gov.in/dit/file_opener.aspx?page=notf&scht=&csid=b25a191e-3b3d-4ca6-b4e fde5bc&ntn=&yr=all&sec=&sch=&title=tax 4/13

5 the following pin codes situated outside the Corporation; Red Hills; Avadi Camp HO; Avadi IAF; Poonamallee; Satyamurthy Srinivasa CRP Camp Avadi; Sholavaram; Kunrathur; Kamaraj (b) Persons, being individual referred to in item (ii) of column 6; (iii) of column 6, being individual -deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (B) of (d) Persons referred to in item (iv) of column 6, being other than Companies, deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (C) of (e) Persons referred to in item (iv) of column 6, being Companies Act, 1956, and having registered office in the area mentioned in item (C) of (iii) Employees or Pensioners of Public Sector Undertakings, Banks having principal source of income from "Salary"; (iv) Persons whose principal source of income is from any activity associated with movies, films, television and such other entertainment activity including audio or video production, distribution, display, software support, infrastructural support, technical support, stage shows and also including cases of artistes, video and disc jockeys, cable and radio operators; Pattabiram; Tiruverkadu; Avadi RCS Complex; Manali New Town; North Thermal. (C) Areas covered under the Corporation; 188 Commissioner law.incometaxindia.gov.in/dit/file_opener.aspx?page=notf&scht=&csid=b25a191e-3b3d-4ca6-b4e fde5bc&ntn=&yr=all&sec=&sch=&title=tax 5/13

6 of Income-tax - VI - (A) Districts of Kanchipuram and Tiruvallur; Greams Road; Teynampet; Chetpet; Nungambakkam; Gopalapuram (C) Areas covered under the Corporation; and the following pin codes situated outside the Corporation ; Red Hills; Avadi Camp HO; Avadi IAF; Poonamallee; Satyamurthy Srinivasa CRP Camp Avadi; (i) of column 6, being Companies Act, 1956, and having registered office in the (B) Areas within the city of area mentioned in item (A) or bearing (C) of the Postal Numbers : (b) Persons, being individual referred to in item (ii) of column 6; from sources other than income column 4. (d) Persons referred to in item whose principal place of business is within the territorial (e) Persons referred to in item (iv) of column 6, being other from sources other than income area mentioned in item (C) of column 4. (i) in the case of Companies registered with the name beginning with any of the alphabets, 'O' or 'P' or 'Q' or 'R' excluding those companies mentioned in item (e) of column 5 of Serial number 187; (ii) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (i); (iii) all cases of the persons referred to in corresponding entries in item (c) and (d) of column 5 whose principal source of income is from other than "salary"; (iv) all cases of the persons referred to in corresponding entries in item (e) of column 5 whose names begin with any of the alphabets from 'A' to 'K', (excluding those persons mentioned in item (iii) of column 6 of Serial numbers 185 and 187) and whose principal source of income is from "salary"; law.incometaxindia.gov.in/dit/file_opener.aspx?page=notf&scht=&csid=b25a191e-3b3d-4ca6-b4e fde5bc&ntn=&yr=all&sec=&sch=&title=tax 6/13

7 Sholavaram; Kunrathur; Kamaraj Pattabiram; Tiruverkadu; Avadi RCS Complex; Manali New Town; North Thermal. 189 Commissioner of Income -tax -VI - (A) Districts of Kanchipuram and Tiruvallur; (i) of column 6, being Companies Act, 1956, and (i) in the case of Companies registered with the name beginning with the alphabet 'S'; excluding those companies mentioned in item (e) of column 5 of Serial number 187; (B) Areas covered under the Corporation; and the following pin codes situated outside the Corporation ; having registered office in the area mentioned in item (A) or (B) of (b) Persons, being individual referred to in item (ii) of column 6; (ii) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (i); (iii) All cases of the persons referred to in corresponding entries in item (c) of column 5 whose names begin with any of the alphabets from 'L' to 'Z', (excluding those persons Red Hills; mentioned in item (iii) of column 6 of Serial numbers 185 and 187) and whose principal Avadi Camp HO; Avadi IAF; Poonamallee; from sources other than income column 4. source of income is from "Salary"; Satyamurthy law.incometaxindia.gov.in/dit/file_opener.aspx?page=notf&scht=&csid=b25a191e-3b3d-4ca6-b4e fde5bc&ntn=&yr=all&sec=&sch=&title=tax 7/13

8 Srinivasa CRP Camp Avadi; Sholavaram; Kunrathur; Kamaraj Pattabiram; Tiruverkadu; Avadi RCS Complex; Manali New Town; North Thermal. 190 Commissioner of Income-tax, - VII - Areas within the city of bearing the Postal Numbers Mount Road; (i) of column 6, being other than companies deriving income from sources other than income from business or profession and areas mentioned in (i) All cases of the persons referred to in corresponding entries in items (a) and (b) column 5 whose principal source of income is from other than "Salary"; (ii) All cases of the persons referred to in corresponding entries in item (c) of column 5 whose principal source of income is from Triplicane ; (b) Persons referred to in item (i) column 6, being other than "Salary"; Vepery ; Egmore ; Washermenpet; companies deriving income from business or profession and whose principal place of business is within the territorial areas mentioned in Tondiarpet; (ii) of column 6, being other than companies deriving income from Commander in Chief Road; Choolai; sources other than income from business or profession and area mentioned in law.incometaxindia.gov.in/dit/file_opener.aspx?page=notf&scht=&csid=b25a191e-3b3d-4ca6-b4e fde5bc&ntn=&yr=all&sec=&sch=&title=tax 8/13

9 Madras University; Pallavaram ; Chromepet; Tambaram West; Tambaram IAF; Tambaram Sanatorium; Vandalur; Tambaram East; Chitlapakkam ; Anakaputhur; Selaiyur ; Pozhichalur ; Pammal; M edavakkam; Old Pallavaram; M adambakkarn and Areas of the following taluks of Kanchipuram and Tiruvallur Districts - Chengalpet, M adurantakam, Cheyyur, Tirukalukundram and Tambaram. law.incometaxindia.gov.in/dit/file_opener.aspx?page=notf&scht=&csid=b25a191e-3b3d-4ca6-b4e fde5bc&ntn=&yr=all&sec=&sch=&title=tax 9/13

10 191 Commissioner of Income-tax - VIII - (A) Areas within the city of bearing the Postal Numbers GPO; Fort St. George; Royapettah; High Court; Broadway; (B) Districts of Kanchipuram and Thiruvallur; (C) Districts of Vellore and Tiruvannamalai; (i) and (ii) of column 6, being other than companies deriving income from sources other than income from business or profession and residing within the territorial areas mentioned in items (A), (B) or (C) of column 4; (b) Persons referred to in item (i) of column 6, being other than companies deriving income from business or profession and whose principal place of business is within the territorial areas mentioned in items (A), (B) or (C) of (i) of column 6, being Companies registered under the Companies Act, 1956 and having registered office in the areas mentioned in item (C) of (i) All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column 5 whose principal source of income is from other than "Salary"; (ii) All cases of the persons referred to in corresponding entries in item (a) of column 5 whose principal source of income is from "Salary"; 192 Commissioner of Income-tax - IX - Areas within the city of bearing the Postal Numbers Park Town; (a) Persons referred to in column 6, being other than companies deriving income from sources other than income from business or profession and areas mentioned in All cases of the persons referred to in corresponding entries in items (a) and (b) of column 5 whose principal source of income is from other than "Salary"; Royapupram; (b) Persons referred to in column 6, being other than Thiruvottriyur; Vyasarpadi; Madhavaram Milk Colony; companies deriving income from business or profession and whose principal place of business is within the territorial areas mentioned in law.incometaxindia.gov.in/dit/file_opener.aspx?page=notf&scht=&csid=b25a191e-3b3d-4ca6-b4e fde5bc&ntn=&yr=all&sec=&sch=&title=tax 10/13

11 Ennore Thermal Station; M adhavaram ; Manali; Sowcarpet; Manali New Town; Kodungaiyur ; North Thermal. 193 Commissioner of Income-tax - X - Areas within the city of bearing the Postal Numbers (a) Persons referred to in column 6, being other than companies deriving income from sources other than income from business or profession and residing within the territorial areas mentioned in All cases of the persons referred to in corresponding entries in items (a) and (b) of column 5 whose principal source of income is from other than "Salary"." Saidapet; Alandur; Adayar; Raj Bhavan; (b) Persons referred to in column 6, being other than companies deriving income from business or profession and whose principal place of business is within the territorial areas mentioned in Kodambakkam ; Guindy Engineering College; Vadapalani; M eenambakkam; Guindy; West Mambalam; IIT; Tiruvanmiyur; law.incometaxindia.gov.in/dit/file_opener.aspx?page=notf&scht=&csid=b25a191e-3b3d-4ca6-b4e fde5bc&ntn=&yr=all&sec=&sch=&title=tax 11/13

12 Velachery; Poonamallee; Nanganallur; Satyamurthy Srinivasa Kunrathur ; Tiruverkadu; K K Ashok Alwarthirunagar; Adambakkam; Nandambakkam; Besant M adipakkam; M aduravoyal; Virugambakkam; Saligramam ; Choolaimedu; Perungudi; Okkiam Thoiaipakkam; law.incometaxindia.gov.in/dit/file_opener.aspx?page=notf&scht=&csid=b25a191e-3b3d-4ca6-b4e fde5bc&ntn=&yr=all&sec=&sch=&title=tax 12/13

13 Arumbakkam ; Koyambedu; IyappaNagar ; TTTI Taramani; Pazhavanthangal; Injainbakkam; Porur; Sholinganallur. 2. This notification shall come into force with effect from the 1st May, law.incometaxindia.gov.in/dit/file_opener.aspx?page=notf&scht=&csid=b25a191e-3b3d-4ca6-b4e fde5bc&ntn=&yr=all&sec=&sch=&title=tax 13/13