[Notification No. 6/2020/F. No. 187/02/2020 (ITA. I)]

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

(Income-Tax)

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 22^nd 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:-

112	Principal	Guwahati,	(a) In the State of
	Commissioner/	Assam	Assam : Districts
	Commissioner		of Kamrup
	of Income-tax,		(Metropolitan),
	Guwahati		Kamrup (Rural),
			Nagaon,
			Morigaon,
			Lakhimpur,
			Dhemaji,
			Sonitpur,
			Darrang,
			Udalguri, Nalbari,
			Barpeta,
			Bongaigaon,
			Dhubri, Baksa,
			Chirang,
			Goalpara,
			Kokrajhar, Hojai,
			South Salmara-
			Mankachar, and
			Biswanath;

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 :  साधारण	3
				(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
					individuals
				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)]

GULZAR AHMAD WANI,

Under Secy.