CBDT notifies Electoral trust scheme 2013 Notification 09/2013, Dated: January 31, 2013

NOTIFICATION NO 09/2013, Dated: January 31, 2013 In exercise of the powers conferred by clause (22AAA) of section 2 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following scheme for approval of electoral trusts, namely:- 1. Short title, commencement and application - (1) This Scheme may be called theElectoral Trusts Scheme, 2013. (2) It shall come into force on the date of its publication in the Official Gazette. (3) The scheme shall apply for the approval of any electoral trust under clause (22AAA) of section 2 of the Act. 2. Objectives of the Scheme .- To lay down a procedure for grant of approval to an electoral trust which will receive voluntary contributions and distribute the same to the political parties. 3. Definitions - In this Scheme, unless the context otherwise requires,- (a) “Act” means the Income-tax Act, 1961 (43 of 1961); (b) ”Rules” means the Income-tax Rules, 1962; (c) “Scheme” means the Electoral Trusts Scheme, 2012; and (d) the words and expressions used herein but not defined and defined in the Act shall have the same meanings as assigned to them in the Act. 4. Eligibility .- A company registered for the purposes of section 25 of the Companies Act, 1956 (1 of 1956) satisfying all of the following conditions shall be eligible to make an application for approval as an electoral trust, namely:- a) the company is registered on or after the 1 st day of April, 2012 for the purposes of section 25 of the Companies Act, 1956 (1 of 1956); b) the name of the company registered for the purposes of section 25 of the Companies Act, 1956 (1 of 1956) shall include the phrase “electoral trust”; c) the sole object of the electoral trust is to distribute the contributions received by it to the political party, registered under section 29A of the Representation of the People Act, 1951(43 of 1951); and d) the electoral trust shall have a permanent account number. 5. Procedure for approval .- (1) The procedure for approval of an electoral trust shall be as follows, namely:- a) the application for approval under clause (22AAA) of section 2 of the Act shall be made in duplicate in FORM A, on or before the 31 st day of July of the previous year relevant to the assessment year for which the approval is sought, to the Commissioner of Income-tax or the Director of Income-tax, as the case may be, having jurisdiction over the applicant; b) the applicant shall also send a copy of the application to the Member (Income-tax), Central Board of Direct Taxes accompanied by the acknowledgement receipt evidencing submission of application form in duplicate to the Commissioner of Income-tax or Director of Income-tax, as the case may be, having jurisdiction over the case; c) if any defect is noticed in FORM A or any document referred to therein is not attached with it, the Commissioner of Income-tax or the Director of Income-tax, as the case may be, shall intimate the defect to the applicant within thirty days from the date of receipt of the application form in his office; d) the applicant shall remove the defect within a period of fifteen days from the date of such intimation or within such further period which, on an application made in this behalf, may be extended. However, the total period for removal of defect shall not exceed thirty days; e) if the applicant fails to remove the defect within the period so allowed, the Commissioner of Income-tax or the Director of Income-tax, as the case may be, shall send his recommendation to the Member (Income-tax), Central Board of Direct Taxes for treating the application as invalid; f) the Central Board of Direct Taxes, if satisfied, may pass an order treating the application as invalid; g) if the application form is complete in all respects, the Commissioner of Income-tax or the Director of Income-tax, as the case may be, may make such inquiry as he may consider necessary regarding the genuineness of the electoral trust and send a report to the Member (Income-tax), Central Board of Direct Taxes for grant of approval or rejection of the application; h) the Central Board of Direct Taxes may, on receipt of the report referred to in sub-clause (g), call for such documents or information from the applicant, any authority or other person as it may consider necessary and get any further inquiry conducted in this regard; i) the Central Board of Direct Taxes shall, after considering all the information in its possession and the result of enquiry conducted, if any, grant approval to the electoral trust or reject the application; j) the Central Board of Direct Taxes may also impose any conditions, subject to which the approval shall be valid; k) no order treating the application as invalid or rejecting the application or withdrawing the approval shall be passed by the Central Board of Direct Taxes without giving the applicant an opportunity of being heard and without recording the reasons for the same in writing; l) the order of approval or rejection shall be passed by the Central Board of Direct Taxes within six months from the end of the month in which the application form was received from the applicant in the office of Member (Income-tax), Central Board of Direct Taxes; m) the period of limitation of six months referred to in sub-clause (1) shall exclude the period beginning from the date of the intimation of the defect under clause (c) by the Commissioner of Income-tax or the Director of Income-tax, as the case may be, to the date the applicant removes such defect; n) a copy of the order invalidating or rejecting the application or withdrawing the approval shall be sent to the applicant, the Assessing Officer and the Commissioner of Income-tax or the Director of Income-tax, as the case may be; o) the approval shall be valid for the assessment year relevant to the financial year in which such application has been made and for a further period, not exceeding three assessment years, as may be specified in such approval. (2) The application in FORM A shall be accompanied by the following documents, namely:- (a) an attested copy of the certificate evidencing the registration of the company for the purposes of section 25 of the Companies Act, 1956 (1 of 1956); (b) a certified copy of the memorandum and articles of association; (c) complete name, permanent account number and address of the electoral trust and its members (including members of its Executive Committee, Governing Committee or Board of Directors); (d) initial share capital of the company and its source; (e) details of beneficiaries, if available; (f) an undertaking in the form of an affidavit stating that the receipts shall be distributed only to the political parties registered under section 29A of the Representation of the People Act, 1951 (43 of 1951); and (g) copy of accounts of the applicant for the last one, two or three years, as may be applicable. (3) Any change in the shareholders, subsequent to the approval granted under the Scheme, shall be intimated to the Board within thirty days of the change. 6. Criteria for approval .- An electoral trust shall be considered for approval if it fulfills all of the following conditions, namely:- (a) the company registered for the purposes of section 25 of the Companies Act, 1956 (1 of 1956), which satisfies the conditions referred to in paragraph 4 of this Scheme; (b) the object of the electoral trust shall not be to earn any profit or pass any direct or indirect benefit to its members or contributors, or to any person referred to in sub-section (3) of section 13 of the Act, or any person referred to in sub-rule 10 of rule 17CA of the Rules; (c) it has made adequate arrangement for recording the receipts from the contributors in accordance with rule 17CA; and (d) the stipulations contained in sub-rules (2) to (15) of rule 17CA of the Rules for the functioning of an electoral trust are specifically included in the articles of association of the company registered for the purposes of section 25 of the Companies Act, 1956 (1 of 1956). 7. Renewal of approval.-(1) The approval shall be valid for the assessment year relevant to the financial year in which such application has been made and for a further period, not exceeding three assessment years, as may be specified in the approval. (2) The electoral trust may apply for renewal of approval at any time during the financial year immediately preceding the last assessment year, for which the approval has originally been granted, and such renewal of approval may be granted after examining the application in the same manner as laid out for approval in this Scheme. 8. Withdrawal of approval. - (1) The Central Board of Direct Taxes may withdraw the approval granted under this Scheme if it is satisfied that the electoral trust has ceased its activities or its activities are not genuine or are not carried out in accordance with all or any of the conditions laid down under this Scheme or the provisions of rule 17CA of the Rules, or any other condition imposed in the approval granted. (2) In order to ascertain whether an electoral trust, after its approval, is functioning in accordance with the provisions of rule 17CA of the Rules, the Central Board of Direct Taxes may call for information or documents as it may deem fit from the electoral trust or may get an enquiry conducted in this regard by an income-tax authority or any other agency. (3) If the Commissioner of Income-tax or the Director of Income-tax is satisfied that an approved electoral trust is not fulfilling any of the conditions specified under this Scheme or the conditions subject to which approval was granted to it or does not function in accordance with Rule 17CA, he may, after making appropriate enquiries, furnish a report to the Central Board of Direct Taxes in this regard and the Board may take such action on the report as it may deem fit. (4) An order for withdrawal of the approval shall be passed after giving the electoral trust an opportunity of being heard, and shall record the reasons in writing for the withdrawal of approval. (5) A copy of the order withdrawing the approval shall be sent to the applicant, the Assessing Officer and the Commissioner of Income-tax or the Director of Income-tax, as the case may be. FORM A Application for approval of an electoral trust under the  Electoral Trusts Scheme, 2013 To  Member (Income-tax)  Central Board of Direct Taxes  New Delhi I, ______________________________ (Name) Designation ……………………………………………………………………… on behalf of _______________________ _ , being a company registered for the purposes of section 25 of the Companies Act, 1956 hereby apply for the approval of the said section 25 Company as an electoral trust under Electoral Trusts Scheme, 2012. The following particulars are furnished herewith 1) Name and Address of the applicant in full [In BLOCK letters] : _____ 2) Permanent Account Number : _____ 3) Name and Address of the electoral trust in full [In BLOCK letters] : _____ 4) Date of Registration as a Company for the purposes of Section 25 of : _____ the Companies Act, 1956 5) Name(s), address( es ) and Permanent Account Number of members : _____ (including members of its Executive Committee, Governing Committee or Board of Directors) 6) I also enclose the following documents: _____ a) An attested copy of the certificate evidencing registration of the company for the purposes of section 25 of the Companies Act, 1956; b) certified copy of the articles of association and memorandum; c) complete name, address and permanent account number of the shareholders; d) initial share capital of the company and its source; e) details of beneficiaries, if available; f) details of contributors, if any; g) an undertaking in the form of an affidavit stating that the receipts shall be distributed only to political parties registered under section 29A of the Representation of the People Act, 1951; and h) copies of the accounts of the applicant for the last one/two/three years as applicable. Verification a) The particulars given above and in the enclosed documents are true and correct. b) The requirements contained in the rule 17CA of the Rules relating to the functioning of Electoral Trusts have been specifically included in the Articles of Association of the Company and shall be complied with. c) I shall comply with all the provisions of the Scheme, the concerned rules and all the prescribed conditions subject to which approval, if any, shall be granted and have understood that in case of any failure to do so, the approval is liable to be withdrawn. d) I undertake to communicate forthwith any alteration in the object and terms of the electoral trust or the shareholders or in any clause of the articles of association within thirty days of such change. Date : -------------------- Signature Designation _________________ _________________ Address _________________ F.No.142/20/2012-TPL (Raman Chopra) Director (TPL-II) NOTIFICATION NO 8/2013, Dated: January 31, 2013 In exercise of the powers conferred by clause (b) of section 13B read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. (1) These rules may be called the Income-tax (First Amendment) Rules, 2013. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, after rule 17C, the following shall be inserted, namely:- “17CA. Functions of electoral trusts. (1) The functions of an electoral trust referred to in section 13B shall be as provided in this rule. (2) The electoral trust may receive voluntary contributions froma- a) an individual who is a citizen of India; b) a company which is registered in India; and c) a firm or Hindu undivided family or an Association of persons or a body of individuals, resident in India. (3) A receipt indicating the following shall be issued by the trust immediately on receipt of any contribution indicating the following:- a) name and address of the contributor; b) Permanent account number of the contributor or passport number in the case of a citizen who is not a resident; c) amount and mode of contribution including name and branch of the Bank and date of receipt of such contribution; d) name of the electoral trust; e) Permanent account number of the electoral trust; f) date and number of approval by the prescribed authority; and g) Name and designation of the person issuing the receipt. (4) The electoral trust shall not accept contributions- a) from an individual who is not a citizen of India or from any foreign entity whether incorporated or not; and b) from any other electoral trust which has been registered as a company under section 25 of the Companies Act, 1956 (1 of 1956) and approved as an electoral trust under the Electoral Trusts Scheme, 2013. (5) The electoral trust shall accept contributions only by way of an account payee cheque drawn on a bank or account payee bank draft or by electronic transfer to its bank account and shall not accept any contribution in cash. (6) The electoral trust shall not accept any contribution without the permanent account number of the contributor, who is a resident and the passport number in the case of a citizen of India, who is not a resident. (7) A political party registered under section 29A of the Representation of the People Act, 1951 (43 of 1951) shall be an eligible political party and an electoral trust shall distribute funds only to the eligible political parties. (8) (i) The electoral trust may, for the purposes of managing its affairs, spend upto five per cent. of the total contributions received in a year subject to an aggregate limit of rupees five hundred thousand in the first year of incorporation and rupees three hundred thousand in subsequent years; (ii) the total contributions received in any financial year alongwith the surplus from any earlier financial year, if any, as reduced by the amount spent on managing its affairs, shall be the distributable contributions for the financial year; (iii) an electoral trust shall be required to distribute the distributable contributions received in a financial year, referred to in item (ii), to the eligible political parties before the 31st day of March of the said financial year, subject to the condition that at least ninety five per cent. of the total contributions received during the financial year along with the surplus brought forward from earlier financial year, if any, are distributed. (9) The trust shall obtain a receipt from the eligible political party indicating the name of the political party, its permanent account number, registration number, amount of fund received from the trust, date of the receipt and name and designation of person signing such receipt. (10) The electoral trust shall not utilize any contributions for the direct or indirect benefit of the members or contributors, or for any of the following persons, namely:- a) the members (including members of its Executive Committee, Governing Committee or Board of Directors) of the electoral trust; b) any relative of such Members; c) where such member or contributor is a Hindu undivided family, a member of that Hindu undivided family; d) any person who has made a contribution to the trust; e) any person referred in sub-section (3) of section 13 of the Act; and f) any concern in which any of the persons referred to in clauses (a), (b), (c) (d) and (e) has a substantial interest. (11) (i) An electoral trust shall keep and maintain such books of account and other documents in respect of its receipts, distributions and expenditure as may enable the computation of its total income in accordance with the provisions of the Act; (ii) The electoral trust shall also maintain a list of persons from whom contributions have been received and to whom the same have been distributed, containing the name, address and permanent account number of each such person alongwith the details of the amount and mode of its payment including the name and branch of the bank. (12) Every electoral trust shall get its accounts audited by an accountant as defined in the Explanation below sub-section (2) of section 288 and furnish the audit report in Form No. 10BC alongwith particulars forming part of its Annexure, to the Commissioner of Income-tax or the Director of Income-tax, as the case may be, having jurisdiction over the electoral trust, on or before the due date specified for furnishing the return of income by a company under section 139. (13) An electoral trust shall maintain a regular record of proceedings of all meetings and decisions taken therein. (14) Every electoral trust shall furnish a certified copy of list of contributors and a list of political parties, to whom sums were distributed in the manner prescribed in sub-rule (8), to the Commissioner of Income-tax or the Director of Income-tax, as the case may be, every year along with the audit report as stipulated under sub-rule (12). (15) Any change in the shareholders, subsequent to the approval granted under the Electoral Trusts Scheme, 2013 shall be intimated to the Board within thirty days of such change.” 3. In Appendix II, after Form No. 10 BB, the following Form and its annexure shall be inserted, namely:- “FORM NO.10BC [See rule 17CA] Audit report under (sub-rule (12) of rule 17CA) of the Income-tax Rules, 1962, in the case of an electoral trust *I/We have examined the Balance Sheet of _______________________ [name of the electoral trust] as at ___________________________ and the Income and Expenditure Account for the year ended on that date and certify that the Balance Sheet and the Income and Expenditure Account are in agreement with the books of account maintained by the said electoral Trust. *I/We have obtained all the information and explanations which to the best of *my/our knowledge and belief were necessary for the purposes of the audit. In *my/our opinion, proper books of account have been kept by the head office and the branches of the above named electoral trust visited by *me/us so far as appears from* my/our examination of the books, and proper documents adequate for the purposes of audit have been received from branches not visited by *me/us, subject to the comments given below: In *my/our opinion and to the best of *my/our information, and according to information given to *me/us, the said accounts give a true and fair view- (i) in the case of the Balance Sheet, of the state of affairs of the above named electoral trust as at ………………….. and (ii) in the case of the Income and Expenditure Account, of the surplus or deficit for its accounting year ending on that date. The prescribed particulars are annexed hereto. Place __________ Date __________ (Signed) Accountant† Name Membership No. Address Notes: 1. *Strike out whichever is not applicable. 2. †This report has to be given by- (i) a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949); or (ii) any person who, in relation to any State, is, by virtue of the provisions of sub-section (2) of section 226 of the Companies Act, 1956 (1 of 1956), entitled to be appointed to act as an auditor of the companies registered in that State. 3. Where any of the matters stated in this report is answered in the negative, or with a qualification, the report shall state the reasons for the same. ANNEXURE TO FORM NO.10BC I. Details of contributions received and distributed:- 1) Total amount of contributions received in the previous year. 2) Total amount of contributions distributed to eligible political parties. 3) Amount of contributions utilised for administrative or management functions. 4) Surplus brought forward. 5) Distributable Contributions for the Financial Year. 6) Whether the contributions received in the previous year have been distributed to eligible political parties? Name of the Political Party with permanent account number Amount distributed Date Mode 7) Surplus to be carried forward. 8) Whether all contributions have been received by account payee cheque or demand draft? If no; the details thereof. Name of the person Permanent account number Amount of contribution Date Mode 9) Whether receipts in respect of all distributions made to political parties have been obtained? 10) Whether the list of all contributors has been maintained? 11) Whether the list of all political parties, to whom the amount distributed, has been maintained? II. Application or use of income or property for the benefit of persons referred to in sub-rule (10) of rule 17CA:- 1. Details of any transaction in excess of Rs. 20,000 with a person referred to in sub-rule (10) of rule 17CA (hereinafter referred to in this Annexure as “interested person”). 2. Whether any payment was made to any interested person during the previous year by way of salary, allowance or otherwise? If so, details thereof. 3. Whether any part of the contributions received by the trust was lent, or continues to be lent, in the previous year to any interested person? If so, details of the amount, rate of interest charged and the nature of security, if any. 4. Whether any income or property of the electoral trust was diverted during the previous year in favour of any interested person? If so, details thereof together with the amount of income or value of property so diverted. III. Information pertaining to expenditure incurred by the electoral trust towards administration or management of its affairs:- 1. Whether the administrative or management expenses pertaining to the electoral trust are in accordance with sub-rule (8) of rule 17CA? 2. If yes, whether the required details are adequately maintained? 3. If no, what is the percentage of expenditure incurred by the electoral trust vis-a-vis the total contributions received? Place: Signature of the Accountant: _______________ Date : Accountant Membership No. _______________” F.No.142/20/2012-TPL (Raman Chopra) Director (TPL-II) [Principal rules were published vide Notification No. SO 969(E), dated the 26th March 1962 and last amended by Income- Tax (15th Amendment) Rules, 2012 vide Notification No. SO 2805(E) dated 29.11.2012] NOTIFICATION NO 6/2013, Dated: January 28, 2013 In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961) the Central Board of Direct Taxes hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, number S.O.732(E), dated the 3rd July, 2001, namely:- 2. In the said notification, in Schedule-I, for serial numbers 184 to 193 and the entries relating thereto, the following serial numbers and entries shall be substituted, namely:- Sl. No. Designation of Income-tax authorities Head-quarters Territorial Area Persons or classes of persons Cases or classes of cases 1 2 3 4 5 6 "184 Commissioner of Income-tax, Chennai-I Chennai, Tamil Nadu In the State of Tamil Nadu – (A) Districts of Chennai, Kanchipuram and Tiruvallur; (B) Areas within the city of Chennai, bearing the Postal Identification Numbers: 600 004–Mylapore HO; 600 017–T. Nagar, 600 028–R.A. Puram; 600 035–Nandanam; and 600 085–Kotturpuram. (a) Persons referred to in item (i) 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. (b) Persons being individual referred to in item (ii) of column 6 (c) Persons referred to in item (iii) of column 6, being other than companies, deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (B) of column 4; (d) Persons referred to in item (iii) of column 6, being 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; (i) in the case of Companies registered with the name beginning with any of the alphabets 'A' or 'B' or 'C' or 'D'; excluding those companies mentioned in item (e) of column 5 of Serial number 187; (ii) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (i); (iii) all cases of the persons referred to in corresponding entries in items (c) and (d) column 5 whose principal source of income is from other than "salary"; 185 Commissioner of Income-tax, Chennai-II Chennai, Tamil Nadu In the State of Tamil Nadu – (A) Districts of Chennai, Kanchipuram and Tiruvallur; (B) Areas covered under the Chennai Municipal Corporation; and the following pin codes situated outside the Chennai Municipal Corporation; 600 052- Red Hills; 600 054- Avadi Camp HO; 600 055-Avadi IAF; 600 056-Poonamallee 600062-Satyamurthy Nagar; 600 063-Srinivasa Nagar; 600 065-CRP Camp Avadi; 000 007-Sholavaram; 600 069- Kunrathur; 600 071-Kamaraj Nagar; 600 072-Pattabiram; 600 077-Tiruverkadu; 600 109-Avadi RCS Complex; 600 103-Manali New Town; 600 120-North Chennai Thermal. (a) Persons referred to in item (i) 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; (b) Persons being individual referred to in item (ii) of column 6; (c) Persons referred to in item (iii) of column 6, being individual deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (B) of column 4; (i) in the case of Companies registered with the name beginning with any of the alphabets 'E' or 'F' or 'G' or 'H' or 'I' or 'J' or 'K' or 'L'; excluding those companies mentioned in item (e) of column 5 of Serial number 187; (ii) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (i); (iii) Employees or Pensioners of Government of India, Government of Tamil Nadu, local bodies, Government Pensioners, having principal source of income from "salary"; 186 Commissioner of Income-tax, Chennai-III Chennai, Tamil Nadu In the State of Tamil Nadu – (A) Districts of Chennai, Kanchipuram and Tiruvallur; (B) Areas within the city of Chennai, bearing the Postal Identification Numbers 600 010-Kilpauk; 600 011-Perambur; 600 012-Perambur Barracks; 600 023-Ayanavaram 600 029-Aminjikarai; 600 030-Shenoy Nagar; 600 037-Mogappair; 600 038-ICF Colony; 600 040-Anna Nagar; 600 049-Villivakkam; 600 050- Padi; 600 052-Red Hills; 600 053-Ambattur HO; 600 054-Avadi Camp HO; 600 055-Avadi IAF; 600 058-Ambattur Industrial Estate; 600 065-CRP Camp Avadi; 600 066-Puzhal; 600 067-Sholavaram; 600 071-Kamaraj Nagar; 600 072-Pattabiram; 600 076-Korattur RS; 600 080-Korattur; 600 082-Jawahar Nagar; 600 084-Flowers Road; 600 098-SIDCO Estate; 600 099-Kolathur; 600 101-Anna Nagar West Extn., 600 102-Anna Nagar East; 600 109-Avadi RCS Complex; 600 110-Ponniamman Koil. (a) Persons referred to in item (i) 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; (b) Persons, being individual referred to in item (ii) of column 6; (c) Persons referred to in item (iii) of column 6, being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (B) of column 4; (d) Persons referred to in item (iii) of column 6, being 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; (i) in the case of Companies registered with the name beginning with any of the alphabets 'T' or 'U' or 'V' or 'W' or 'X' or 'Y' or 'Z'; excluding those companies mentioned in item (e) of column 5 of Serial number 187; (ii) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (i); (iii) all cases of the persons referred to in corresponding entries in (c) and (d) of column 5 whose principal source of income is from other than "salary" 187 Commissioner of Income-tax, Chennai-IV Chennai, Tamil Nadu In the State of Tamil Nadu – (A) Districts of Kanchipuram and Tiruvallur; (B) Areas covered under the Chennai Municipal Corporation; and the following pin codes situated outside the Chennai Municipal Corporation; 600 052-Red Hills; 600 054-Avadi Camp HO; 600 055-Avadi IAF; 600 056-Poonamallee; 600 062-Satyamurthy Nagar; 600 063-Srinivasa Nagar; 600 065-CRP Camp Avadi; 600 067-Sholavaram; 600 069-Kunrathur; 600 071-Kamaraj Nagar; 600 072-Pattabiram; 600 077-Tiruverkadu; 600 109-Avadi RCS Complex;600 103-Manali New Town; 600 120- North Chennai Thermal. (C) Areas covered under the Chennai Municipal Corporation; (a) Persons referred to in item (i) of column 6, being Companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (A) or (C) of column 4; (b) Persons, being individual referred to in item (ii) of column 6; (c) Persons referred to in item (iii) of column 6, being individual - deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (B) of column 4; (d) Persons referred to in item (iv) of column 6, being other than Companies, deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (C) of column 4; (e) Persons referred to in item (iv) of column 6, being Companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (C) of column 4; (i) in the case of Companies registered with the name beginning with any of the alphabets 'M' or 'N'; (ii) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (i); (iii) Employees or Pensioners of Public Sector Undertakings, Banks having principal source of income from "Salary"; (iv) Persons whose principal source of income is from any activity associated with movies, films, television and such other entertainment activity including audio or video production, distribution, display, software support, infrastructural support, technical support, stage shows and also including cases of artistes, video and disc jockeys, cable and radio operators; 188 Commissioner of Income-tax, Chennai-V Chennai, Tamil Nadu In the State of Tamil Nadu - (A) Districts of Kanchipuram and Tiruvallur; (B) Areas within the city of Chennai, bearing the Postal Identification Numbers: 600 006-Greams Road; 600 018-Teynampet; 600 031-Chetpet; 600 034-Nungambakkam; 600 086-Gopalapuram. (C) Areas covered under the Chennai Municipal Corporation; and the following pin codes situated outside the Chennai Municipal Corporation; 600 052-Red Hills; 600 054-Avadi Camp HO; 600 055-Avadi IAF; 600 056-Poonamallee; 600 062-Satyamurthy Nagar; 600 063-Srinivasa Nagar; 600 065-CRP Camp Avadi; 600 067-Sholavaram; 600 069-Kunrathur; 600 071-Kamaraj Nagar; 600 072-Pattabiram; 600 077-Tiruverkadu; 600 109-Avadi RCS Complex; 600 103-Manali New Town; 600 120-North Chennai Thermal. (a) Persons referred to in item (i) of column 6, being, Companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (A) or (C) of column 4; (b) Persons, being individual referred to in item (ii) of column 6; (c) Persons referred to in item (iii) of column 6, being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (B) of column 4; (d) Persons referred to in item (iii) of column 6, being 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 (iv) of column 6, being 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. (i) in the case of Companies registered with the name beginning with any of the alphabets, 'O' or 'P' or 'Q' or 'R' excluding those companies mentioned in item (e) of column 5 of Serial number 187; (ii) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (i); (iii) all cases of the persons referred to in corresponding entries in item (c) and (d) of column 5 whose principal source of income is from other than "salary"; (iv) all cases of the persons referred to in corresponding entries in item (e) of column 5 whose names begin with any of the alphabets from 'A' to 'K', (excluding those persons mentioned in item (iii) of column 6 of Serial numbers 185 and 187) and whose principal source of income is from "salary"; 189 Commissioner of Income-tax, Chennai-VI Chennai, Tamil Nadu In the State at Tamil Nadu - (A) Districts of Kanchipuram and Tiruvallur; (B) Areas covered under the Chennai Municipal Corporation; and the following pin codes situated outside the Chennai Municipal Corporation; 600 052-Red Hills; 600 054-Avadi Camp HO; 600 055-Avadi IAF; 600 056-Poonamallee; 600 062-Satyamurthy Nagar; 600 063-Srinivasa Nagar; 600 065-CRP Camp Avadi; 600 067-Sholavaram; 600 069-Kunrathur; 600 071-Kamaraj Nagar; 600 072-Pattabiram; 600 077-Tiruverkadu; 600 109-Avadi RCS Complex; 600 103-Manali New Town; 600 120-North Chennai Thermal. (a) Persons referred to in item (i) of column 6, being Companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (A) or (B) of column 4; (ii) Persons, being individual referred to in item (ii) of column 6; (c) Persons referred to in item (iii) of column 6, being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (B) of column 4. (i) in the case of Companies registered with the name beginning with the alphabet 'S'; excluding those companies mentioned in item (e) of column 5 of Serial number 187; (ii) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (i); (iii) All cases of the persons referred to in corresponding entries in item (c) of column 5 whose names begin with any of the alphabets from 'L' to 'Z', (excluding those persons mentioned in item (iii) of column 6 of Serial numbers 185 and 187) and whose principal source of income is from "Salary"; 190 Commissioner of Income-tax, Chennai-VII Chennai, Tamil Nadu In the State of Tamil Nadu - Areas within the city of Chennai bearing the Postal Identification Numbers 600 002-Mount Road; 600 005-Triplicane; 600 007-Vepery; 600 008-Egmore; 600 021-Washermenpet; 600 081-Tondiarpet; 600 105-Commander in Chief Road; 600 112-Choolai; 600 115-Madras University; 600 043-Pallavaram; 600 044-Chromepet; 600 045-Tambaram West; 600 046-Tambaram IAF; 600 047-Tambaram Sanatorium; 600 048-Vandalur; 600 059-Tambaram East; 600 064-Chitlapakkam; 600 070-Anakaputhur; 600 073-Selaiyur; 600 074-Pozhichalur; 600 075-Pammal; 600 100-Medavakkam; 600 117-Old Pallavaram; 600 126-Madambakkam and Areas of the following taluks of Kanchipuram and Tiruvallur Districts – Chengalpet, Madurantakam, Cheyyur, Tirukalukundram and Tambaram. (a) Persons referred to in item (i) of column 6, being other than companies deriving income from sources other than income from business or profession and residing within the territorial areas mentioned in column 4; (b) Persons referred to in item (i) column 6, being other than companies deriving income from business or profession and whose principal place of business is within the territorial areas mentioned in column 4; (c) Persons referred to in item (ii) of column 6, being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column 4; (i) All cases of the persons referred to in corresponding entries in items (a) and (b) column 5 whose principal source of income is from other than "Salary"; (ii) All cases of the persons referred to in corresponding entries in item (c) of column 5 whose principal source of income is from "Salary"; 191 Commissioner of Income-tax, Chennai-VIII Chennai, Tamil Nadu In the State of Tamil Nadu - (A) Areas within the city of Chennai, bearing the Postal Identification Numbers 600 001-Chennai GPO; 600 009-Fort St. George; 600 014-Royapettah; 600 104-Chennai High Court; 600 108-Broadway; (B) Districts of Kanchipuram and Thiruvallur; (C) Districts of Vellore and Tiruvannamalai; (a) Persons referred to in item (i) and (ii) of column 6, being other than companies deriving income from sources other than income from business or profession and residing within the territorial areas mentioned in items (A), (B) or (C) of column 4; (b) Persons referred to in item (i) of column 6, being other than companies deriving income from business or profession and whose principal place of business is within the territorial areas mentioned in items (A), (B) or (C) of column 4; (c) Persons referred to in item (i) of column 6, being Companies registered under the Companies Act, 1956 and having registered office in the areas mentioned in item (C) of column 4; (i) All cases of the persons referred to in correspondding entries in items (a), (b) and (c) of column 5 whose principal source of income is from other than "Salary"; (ii) All cases of the persons referred to in corresponding entries in item (a) of column 5 whose principal source of income is from "Salary"; 192 Commissioner of Income-tax, Chennai-IX Chennai, Tamil Nadu In the State of Tamil Nadu - Areas within the city of Chennai, bearing the Postal Identification Numbers 600 003-Park Town; 600 013-Royapupram; 600 019-Thiruvottriyur; 600 039-Vyasarpadi; 600 051-Madhavaram Milk Colony; 600 057-Ennore Thermal Station; 600 060-Madhavaram; 600 068-Manali; 600 079-Sowcarpet; 600 103-Manali New Town; 600 118-Kodungaiyur; 600120-North Chennai. Thermal. (a) Persons referred to in column 6, being other than companies deriving income from sources other than income from business or profession and residing within the territorial areas mentioned in column 4; (b) Persons referred to in column 6, being other than companies deriving income from business or profession and whose principal place of business is within the territorial areas mentioned in column 4; All cases of the persons referred to in correspondding entries in items (a) and (b) of column 5 whose principal source of income is from other than "Salary"; 193 Commissioner of Income-tax, Chennai-X Chennai, Tamil Nadu In the State of Tamil Nadu - Areas within the city of Chennai, bearing the Postal Identification Numbers 600 015-Saidapet; 600 016-Alandur; 600 020-Adayar; 600 022-Raj Bhavan; 000 024-Kodambakkam; 600 025-Guindy Engineering College; 600 026-Vadapalani; 600 027-Meenambakkam; 600 032-Guindy; 600 033-West Mambalam; 600 036-IIT; 600 041-Tiruvanmiyur; 600 042-Velachery; 600 056-Poonamallee; 600 061-Nanganallur; 600 062-Satyamurthy Nagar; 600 063-Srinivasa Nagar; 600 069-Kunrathur; 600 077-Tiruverkadu; 600 078-K.K. Nagar; 600 083-Ashok Nagar; 600 087-Alwarthirunagar; 600 088-Adambakkam; 600 089-Nandambakkam; 600 090-Besant Nagar; 600 091-Madipakkam; 600 095-Maduravoyal; 600 092-Virugambakkam; 600 093-Saligramam; 600 094-Choolaimedu; 600 096-Perungudi; 600 097-Okkiam Thoraipakkam; 600 106-Arumbakkam; 600 107-Koyambedu; 600 111-Iyappa Nagar; 600 113-TTTI Taramani; 600 114-Pazhavanthangal; 600 115-Injambakkam; 600 116-Porur; 600 119-Sholinganallur. (a) Persons referred to in column 6, being other than companies deriving income from sources other than income from business or profession and residing within the territorial areas mentioned in column 4; (b) Persons referred to in column 6, being other than companies deriving income from business or profession and whose principal place of business is within the territorial areas mentioned in column 4; All cases of the persons referred to in corresponding entries in items (a) and (b) of column 5 whose principal source of income is from other than "Salary"." 2. This notification shall come into force with effect from the 1st May, 2013. F.No.187/14/2012-(ITA-I) (Surabhi Sharma) Under Secretary (ITA.I) Note: The principal notification was published in the Gazette of India, Part II, Section 3, Sub-section (ii) vide number S.O.732(E), dated the 31st July, 2001, and lastly amended vide, number S.O.1943(E), dated the 19th August, 2011. NOTIFICATION NO 5/2013, Dated: January 28, 2013 In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, number S.O.733(E), dated the 31st July, 2001 namely :- 2. In the Schedule-I to the said notification, for serial numbers 24 to 28 and serial number 91, and the entries relating thereto, the following serial numbers and the entries shall be substituted namely:- Sl. No. Designation of the Income-tax authorities Headquarters Jurisdiction 1 2 3 4 "24 Chief Commissioner of Income-tax-I Chennai Chennai (i) Commissioner of Income-tax-I, Chennai (ii) Commissioner of Income-tax(TDS), Chennai 25 Chief Commissioner of Income-tax-II Chennai Chennai (i) Commissioner of Income-tax-II. Chennai (ii) Commissioner of Income-tax-VII, Chennai 26 Chief Commissioner of Income-tax-Ill, Chennai Chennai (i) Commissioner of Income-tax-III, Chennai (ii) Commissioner of Income-tax-VIII, Chennai 27 Chief Commissioner of Income-tax-IV Chennai Chennai (i) Commissioner of Income-tax-IV, Chennai (ii) Commissioner of Income-tax-IX, Chennai 28 Chief Commissioner of Income-tax-V Chennai Chennai (i) Commissioner of Income-tax-V, Chennai (ii) Commissioner of Income-tax-X, Chennai 91 Chief Commissioner of Income-tax-VI Chennai Chennai (i) Commissioner of Income-tax-VI. Chennai (ii) Commissioner of Income-tax, Puducherry" 2. This notification shall come into force with effect from the 1st May, 2013. [F.No. 187/14/2012-(ITA-I)] (Surabhi Sharma) Under Secretary (ITA-1) Note:- The principal notification was published in the Gazette of India, Part II, Section 3, sub-section (ii) vide number S.O.733(E), dated 31st July, 2001 and lastly amended vide, number S.O.1978(E), dated the 26th August, 2011.