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Compliance Calendar for the month of July, 2023 Simplifying Export Procedures: Tax-Free Supplies for International Trade


(Department of Revenue)




New Delhi, the 27th January, 2020

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,

  • the Sl No. 113 and the entries relating thereto shall be omitted;
  • in Sl No. 112 for the entries relating thereto, the following entries shall be substituted:-
112PrincipalGuwahati,(a) In the State of
 Commissioner/AssamAssam : Districts
 Commissioner of Kamrup
 of Income-tax, (Metropolitan),
 Guwahati Kamrup (Rural),
   Udalguri, Nalbari,
   Dhubri, Baksa,
   Kokrajhar, Hojai,
   South Salmara-
   Mankachar, and
  1. 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);
  • Persons other than companies deriving income from business or profession and whose principal place of business or profession is within the
  • All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of Column (5)
  • 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)
भाग II  खण्ड   (ii) भारत का रािपत्र :  साधारण3
    (b)  In the State of territorial area  
    Arunachal mentioned in  
    Pradesh : items (a), (b) and  
    Districts of East (c) of Column (4);  
    Kameng, West    
    Kameng,c.Persons being  
    Tawang, Lower  
    Subansiri, Upper companies  
    Subansiri, registered under  
    Papum Pare, the Companies  
    Kurung Kumey, Act, 2013 or under  
    Pakke-Kessang, the Companies  
    Kra Daadi and Act, 1956 and  
    Kamle having its  
      registered office  
      or having its  
    (c)  In the State of principal place of  
    Meghalaya : business in the  
    Districts of area mentioned in  
    East Garo items (a), (b) and  
    Hills, West (c) of Column (4);  
    Garo Hills,d.Persons being  
    South Garo  
    Hills, North   
     referred to in item  
    Garo Hills, and   
     (b) of column (6)  
    South West   
    Garo Hills.    
  • 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)]


Under Secy.

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