Date: 2014-12-19Category: Extra OrdinaryState: Union GovernmentCountry: India
The Central Board of Direct Taxes hereby amends the notification of the Ministry of Finance (Department of Revenue), (Central Board of Direct Taxes), dated the 22nd June, 2005, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 876(E), dated the 22nd June, 2005.
Executive Summary:
This document contains two notifications from the Central Board of Direct Taxes, Ministry of Finance, Department of Revenue, both dated December 19, 2014, and published in the Gazette of India. The first notification, S.O. 3243E, amends a previous notification from June 22, 2005, regarding income tax. The second notification, S.O. 3244E, further amends a notification from September 26, 2006, also concerning income tax.
Key Points / Main Content:
Notification S.O. 3243E: Amendment to Notification of June 22, 2005
* Amends the notification of the Ministry of Finance Department of Revenue, Central Board of Direct Taxes, dated June 22, 2005, S.O. 876E.
* In paragraph i of the original notification, "Range 71" is replaced with "Range 72."
Notification S.O. 3244E: Further Amendments to Notification of September 26, 2006
* Amends the notification of the Ministry of Finance Department of Revenue, Central Board of Direct Taxes, dated September 26, 2006, S.O. 1615E.
* In column 4 of the Schedule to the original notification:
* The phrase "other than the districts of Ramanagar" shall be substituted.
* The phrase "other than the districts of Kolar, Chikkaballapur, Ramanagar" shall be substituted with "other than the districts of Kolar, Chikkaballapur".
Impact Analysis:
Central Board of Direct Taxes:
* Impact: Responsible for implementing and enforcing the amendments.
* Action Required: Update internal records and communicate changes to relevant personnel.
Taxpayers:
* Impact: May be affected by the changes in jurisdiction or operational procedures related to "Range 72" and district exclusions.
* Action Required: Review tax filings and procedures to ensure compliance with the updated regulations.
Ministry of Finance, Department of Revenue:
* Impact: Oversees the Central Board of Direct Taxes and ensures alignment with financial policies.
* Action Required: Monitor the implementation and effectiveness of the amendments.
Key Entities Referenced
Finance No. 2 Act, 2004: A financial act enacted in 2004, referenced in the notification.
Income-tax Act, 1961: An act related to income tax, used as a reference in the notification.
Central Board of Direct Taxes: A government body under the Department of Revenue, Ministry of Finance, responsible for direct taxes.
Ministry of Finance Department of Revenue: A department within the Ministry of Finance responsible for revenue matters.
New Delhi: The location where the notification was issued.
DEEPSHIKHA SHARMA: The Director who issued the notification.
Ramanagar district, Karnataka: A district in Karnataka, mentioned in the notification regarding amendments.
Kolar district, Karnataka: A district in Karnataka, mentioned in the notification regarding amendments.
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[अिधसूचना सं:य ा 82/2014/फा.सं. 187/46/2014-आयकर िन-I ]
दीपिशखा शमा,( िनदेशक
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 19th December, 2014
(Income-tax)
S.O. 3243(E).—In exercise of the powers conferred by sub-section (2) of section 97 and section 109 of
the Finance (No. 2) Act, 2004 (No. 23 of 2004) read with sub-sections (1) and (2) of section 120 of the
Income-tax Act, 1961, the Central Board of Direct Taxes hereby amends the notification of the Ministry of
5033 GI/2014 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
Finance (Department of Revenue), (Central Board of Direct Taxes), dated the 22nd June, 2005, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 876(E), dated the
22nd June, 2005, namely :—
In the said notification, in paragraph (i), for the word, figures and brackets “Range 7(1)”, the word,
figures and brackets “Range 7(2)” shall be substituted.
[Notification No. 82/2014/F. No. 187/46/2014 (ITA.I)]
DEEPSHIKHA SHARMA, Director
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[अिधसूचना सं:य ा 83/2014/फा. सं. 187/19/2014-आयकर िन-I]
दीपिशखा शमा,( िनदेशक
NOTIFICATION
New Delhi, the 19th December, 2014
(Income-tax)
S.O. 3244(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the
Income-tax Act, 1961, the Central Board of Direct Taxes hereby makes the following further amendments in
the notification of the Ministry of Finance (Department of Revenue), (Central Board of Direct Taxes), dated
the 26th September, 2006, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii)
vide S.O. 1615(E), dated the 26th September, 2006, namely : -
In the Schedule to the said notification, in column (4), -
(i) for the bracket and words “(other than the districts of Ramanagar”, the bracket and words
“(other than the districts of” shall be substituted;
(ii) for the bracket and words “(other than the districts of Kolar, Chikkaballapur, Ramanagar”,
the bracket and words “(other than the districts of Kolar, Chikkaballapur,” shall be
substituted.
[Notification No. 83/2014/F. No. 187/19/2014 (ITA.I)]
DEEPSHIKHA SHARMA, Director
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