Change in the jurisdiction of Pr. CIT Guwahati & Assam. Read Notification

112

Principal Commissioner/ Commissioner of Income-tax, Guwahati

Guwahati, Assam

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

b. In the State of Arunachal Pradesh : Districts of East Kameng, West Kameng, Tawang, Lower Subansiri, Upper Subansiri, Papum Pare, Kurung Kumey, Pakke-Kessang, Kra Daadi and Kamle

c. In the State of Meghalaya : Districts of East Garo Hills, West Garo Hills, South Garo Hills, North Garo Hills, and South West Garo Hills

a.        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);

b.        Persons other than companies deriving income from business or profession and whose principal place of abcaus.in business or profession is within the territorial area mentioned in items (a), (b) and (c) of Column (4);

c. Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or having its principal place of business in the area mentioned in items (a), (b) and (c) of Column (4);

d. Persons being individuals referred to in item (b) of column (6)

(a)   All cases of the persons referred to in corresponding entries in items (a), (b) and

(c) of Column (5)

(b)  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)