Executive Summary:
This notification, issued by the Central Board of Direct Taxes, amends a previous Income-tax notification from 2014. It concerns the jurisdiction of the Principal Commissioner of Income Tax, Guwahati, over specific areas and taxpayer categories within the states of Assam, Arunachal Pradesh, and Meghalaya. The notification was published on January 27, 2020, and comes into force from the date of its publication.
Key Points / Main Content:
* **Amendments to Previous Notification:** The notification amends the Income-tax notification S.O. 2752E, dated October 22, 2014.
* **Omission:** Sl No. 113 and its related entries in SCHEDULE-I of the original notification are omitted.
* **Substitution for Sl No. 112:** The entries related to Sl No. 112 are replaced with new entries specifying the jurisdiction of the Principal Commissioner of Income Tax, Guwahati, concerning certain persons and areas.
* **Jurisdiction Details:**
* **Assam:** Specifies jurisdiction over various districts and taxpayer categories, including companies and individuals deriving income from business, profession, or other sources.
* **Arunachal Pradesh:** Specifies jurisdiction over listed districts.
* **Meghalaya:** Specifies jurisdiction over listed districts.
Impact Analysis:
Taxpayers in Assam, Arunachal Pradesh, and Meghalaya
Impact: Taxpayers in the specified districts of Assam, Arunachal Pradesh and Meghalaya will have their income tax matters under the jurisdiction of the Principal Commissioner of Income Tax, Guwahati, as per the revised guidelines.
Action Required: Taxpayers should note the changes in jurisdiction to ensure compliance with income tax regulations and to direct their filings and communications accordingly.
Central Board of Direct Taxes (CBDT)
Impact: The CBDT is responsible for implementing and enforcing the revised jurisdictional guidelines.
Action Required: The CBDT must ensure that the updated information is disseminated to all relevant departments and personnel for proper implementation.
Principal Commissioner of Income Tax, Guwahati
Impact: The Principal Commissioner's jurisdiction is modified, affecting the scope of their responsibilities.
Action Required: The Principal Commissioner and their office must adapt to the new jurisdictional boundaries and manage their workload accordingly.
Key Entities Referenced
Income Tax Act, 1961: A law that defines the framework for income tax in India. Section 120, subsections 1 and 2 of this act are referenced in the notification.
Central Board of Direct Taxes: A government organization under the Department of Revenue, Ministry of Finance, responsible for direct tax administration in India. It is issuing the notification.
Guwahati, Assam: A principal area within the State of Assam, with specific income tax jurisdiction as outlined in the notification.
Kamrup Metropolitan, Assam: A district within the State of Assam, associated with specific income tax jurisdiction.
Arunachal Pradesh: A state in India with specific income tax jurisdiction mentioned by districts.
Meghalaya: A state in India with specific income tax jurisdiction defined by districts.
Companies Act, 2013: An act regulating Indian companies. The notification refers to companies registered under this act.
Companies Act, 1956: An act regulating Indian companies. The notification refers to companies registered under this act.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. NO. D. L.-33004/99
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सी.जी.-डी.एल.-अ.-27012020-215750
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CG-DL-E-27012020-215750
ऄसाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 355] नई ददल्ली, सोमिार, िनिरी 27, 2020/माघ 7, 1941
No. 355] NEW DELHI, MONDAY, JANUARY 27, 2020/MAGHA 7, 1941
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोड)ड
ऄजधसचू ना
नई ददल्ली, 27 िनिरी, 2020
(अयकर)
का.अ. 387(ऄ).—अयकर ऄजधजनयम, 1961 (1961 का 43) की धारा 120 की उप-धारा (1) तथा (2) द्वारा प्रदत्त
िजियों का प्रयोग करते हुए केंद्रीय प्रत्यक्ष कर बोडड का. अ. 2752(ऄ) ददनांक 22 ऄक् तूबर, 2014 के तहत भारत के रािपत्र,
ऄसाधारण, भाग II, खंड 3, उप-खंड (ii) में प्रकाजित अयकर की ऄजधसूचना में जनम्नजलजखत संिोधन करता ह,ै नामतः-
उि ऄजधसूचना में, ऄनुसूची-1 में
(i) क्र. सं. 113 तथा उससे संबंजधत प्रजिजियों को जिलोजपत कर ददया िाएगा;
(ii) क्र. सं. 112 में उससे संबंजधत प्रजिजियों के जलए जनम्नजलजखत प्रजिजियााँ प्रजतस्ट्थाजपत की िाएगी :-
क्र. अयकर मुख्यालय प्रादेजिक क्षेत्र व्यजि ऄथिा व्यजियों का िग ड मामले ऄथिा मामले का िगड
सं. प्राजधकाररयों
का पदनाम
(1) (2) (3) (4) (5) (6)
112 प्रधान गुिाहाटी, (क) ऄसम राज्य में: कामरूप (क) कंपजनयों से जभन्न व्यजि िो (क) स्ट्तम्भ (5) की मद (क),
अयुि/ ऄसम (नगर), कामरूप (ग्रामीण), कारोबार ऄथिा व्यिसाय से अय (ख) तथा (ग) में तदनुरूपी
अयकर नगांि, मोरीगांि, लखीमपुर, से जभन्न स्रोतों से अय प्राप्त कर रह े प्रजिजियों में संदभितभत व्यजियों
अयुि, धीमािी, सोजनतपुर, दरांग, ह ैं तथा स्ट्तम्भ (1) की मद (क), के सभी मामलों
गुिाहाटी उदलगुडी, नलबाडी, बारपेटा, (ख) तथा (ग) में उजल्लजखत (ख) स्ट्तम्भ (5) की मद (ग) में
बोंगईगांि, धुब्री, बाक्सा, प्रादेजिक क्षेत्र में जनिास कर रहे तदनुरूपी प्रजिजि में संदभितभत
जचरंग, गोलपाडा, कोकराझार, ह;ैं कंपजनयों में प्रबंध जनदेिक
509 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
होगाई, साउथ सलमारा, (ख) कंपजनयों से जभन्न व्यजि िो ऄथिा जनदेिक ऄथिा
मंकाचर तथा जिश्वनाथ; कारोबार ऄथिा व्यिसाय से अय प्रबंधक ऄथिा सजचि होने के
(ख) ऄरूणाचल प्रदेि राज्य में: प्राप्त कर रह े ह ैं तथा जिनके नाते व्यजियों के सभी मामले;
पूिी कमेंग, पजिमी कमेंग, कारोबार ऄथिा व्यिसाय का
तिांग लोिर सुिांजसरी पापुम प्रधान स्ट्थान स्ट्तम्भ (4) की मद
परे कुरूंग कुमे, पक्के के सांग का (क), (ख) तथा (ग) में उजल्लजखत
दांडी तथा कामले जिल े प्रादेजिक क्षेत्र के भीतर ह;ैं
(ग) मेघालय राज्य में: (ग) कंपनी ऄजधजनयम, 2013 के
पूिी गारो जहल्स, पजिमी ऄंतगडत कंपनी ऄजधजनयम, 1956
गारो जहल्स, दजक्षणी गारो के ऄंतगडत पंिीकृत कंपजनयां होन े
जहल्स, उत्तरी गारो जहल्स तथा के नाते व्यजि तथा जिनका
दजक्षणी पजिमी गारो जहल्स पंिीकृत कायाडलय ऄथिा
जिले। कारोबार का प्रधान स्ट्थान स्ट्तम्भ
(4) की मद (क), (ख) तथा (ग) में
उजल्लजखत क्षेत्र में ह।ै
(घ) स्ट्तम्भ (6) की मद (ख) में
संदभितभत व्यजि होने के नाते व्यजि
यह ऄजधसूचना सरकारी रािपत्र में प्रकािन की जतजथ से प्रिृत्त होगी।
[ऄजधसूचना सं. 6/2020/फा. सं. 187/02/2020 (अ.क.जन.I)]
गुलिार ऄहमद िानी, ऄिर सजचि
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 Guwahati, (a) In the State of a. Persons other than (a) All cases of the
Commissioner/ Assam Assam : Districts companies persons referred to in
Commissioner of Kamrup deriving income corresponding entries
of Income-tax, (Metropolitan), from sources other in items (a), (b) and
Guwahati Kamrup (Rural), than income from (c) of Column (5)
Nagaon, business or
(b) All cases of
Morigaon, profession and
individuals being
Lakhimpur, residing within the
managing directors
Dhemaji, territorial area
or directors or
Sonitpur, mentioned in
managers or
Darrang, items (a), (b) and
secretaries in the
Udalguri, Nalbari, (c) of Column (4);
companies referred to
Barpeta,
b. Persons other than in corresponding
Bongaigaon,
companies entry in item (c) of
Dhubri, Baksa,
deriving income column (5)
Chirang,
from business or
Goalpara,
profession and
Kokrajhar, Hojai,
whose principal
South Salmara-
place of business
Mankachar, and
or profession is
Biswanath;
within theभाग II खण् ड (ii) भारत का रािपत्र : ऄसाधारण 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,
Tawang, Lower c. Persons being
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.
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.