Section 120 (1) and (2) of the Income-tax Act, 1961 - Income

(1)

(2)

(3)

(4)

(5)

(6)

“179

Commissioner of Income-tax, Jaipur-III

Jaipur, Rajasthan

In the State of Rajasthan-

(a) District of Jaipur (other than the Tehsil of Kothputli) not covered under the jurisdiction of Commissioner of Income-tax, Jaipur-I and Commissioner of Income-tax, Jaipur-II

(a) Persons referred to in item (a) of column (6), other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) of column (4);

(b) persons referred to in item (a) of column (6), other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) of column (4);

(c) persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) of column (4).

(a) Persons referred to in items (a), (b) and (c) of column (5) other than those whose principal source of income is from profession as mentioned or notified by the Board under section 44 AA of the Income Tax Act, or from “Salary”

(b) District of Jaipur (other than the Tehsil of Kothputli)

(d) persons referred to in item (b) of column (6), other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (b) of column (4);

(e) persons referred to in item (b) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (b) of column (4).

(b) Persons referred to in item (d) and (e) of column (5) and having principal source of income from legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession as is notified by the Board in the Official Gazette under section 44AA(1) of the Income Tax Act, 1961;

(c) District of Jaipur (other than Tehsil of Kothputli)

(f) persons referred to in item (c) of column (6), other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (c) of column (4);

(c) persons whose first name begin with the alphabet ‘M', or, ‘T', or ‘U', or ‘V', or ‘W', or ‘X', or ‘Y', or ‘Z', and whose principal source of income is from “Salary”

(d) Districts of Jhunjhunu, Churu, Sikar and Tonk

(g) persons referred to in item (d) of column (6), other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (d) of column (4);

(h) all cases of persons referred to in item (d) of column (6), other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (d) of column (4);

(i) persons referred to in item (d) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (d) of column (4).

(d) all cases of the persons referred to in corresponding entries in items (g) (h) and (i) of column (5)

182

Commissioner of Income Tax, Kota

Kota

In the State of Rajasthan-

(a) Districts of Bundi, Kota , Jhalawar, Baran, Sawaimadhopur, Karauli; and

(b) Rawatbhata Town of Begun Tehsil in the District of Chittorgarh

(a) Persons referred to in item (a) of column (6), other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (a) and (b) of column (4);

(b) persons referred to in item (a) of column (6), other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (a) and (b) of column (4);

(c) persons referred to in item (a) of column (6), being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (a) and (b) of column (4).”

(e) All cases of the persons referred to in corresponding entries in item (a) (b) and (c) of column (5).