Notification under section 120(1)(2) of the Income Tax Act 1961

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-06062024-254586 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 2107] NEW DELHI, THURSDAY, JUNE 6, 2024/JYAISHTHA 16, 1946 MINSTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 6th June, 2024 (Income-tax) S.O. 2209(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), the Central Board of Direct Taxes, hereby makes the following amendments in the notification of the Government of India, Ministry of Finance published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), vide number S.O. 3125 (E), dated the 10th December, 2014, namely:- In the said notification, in Schedule-II,- (i) against Sl. No. 9, in column (4), the words, letters and brackets “in the State of Uttar Pradesh which will be coterminous with the jurisdiction of Principal Chief Commissioner of Income-tax, UP (East)" shall be omitted; (ii) against Sl. No. 10, in column (4), for the existing entries, the following entries shall be substituted, namely: (4) "(a) Areas within the limits of following revenue districts (including any district carved out from these subsequently) of: (i) Kanpur Nagar (ii) Kanpur Dehat (Ramabai Nagar) (iii) Jalaun (iv) Hamirpur (v) Banda (vi) Chitrakoot (vii) Mahoba (viii) Agra (ix) Mathura (x) Auraiya (xi) Firozabad (xii) Jhansi (xiii) Lalitpur (xiv) Etawah (xv) Aligarh (xvi) Farrukhabad (xvii) Kannauj (xviii) Etah (xix) Hathras (xx) Mainpuri (xxi) Kanshiram Nagar (xxii) Muzaffarnagar (xxiii) Shamli (xxiv) Saharanpur (xxv) Meerut (xxvi) Baghpat (xxvii) Ghaziabad (xxviii) Hapur (Panchsheel Nagar) (xxix) Bulandshahr (xxx) Gautam Buddh Nagar; and (b) the State of Uttarakhand". 2. This notification shall come into force with effect from the 06th day of June, 2024. [Notification No. 50/2024/F. No. 187/6/2024 (ITA-I)] VIKAS SINGH, Director (ITA-I) Note: The principal notification was published in the Gazette of India, Extraordinary, Part-II. Section 3, sub-section (ii), vide notification S.O. 3125 (E), dated the 10th December, 2014.