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ITO MANENDRAGARH (i). All persons (other than companies and other than those assessable by any other Assessing Officers) who fall within the territorial jurisdiction of Korea District and whose total income includes (1). Income from House property and/or; (2). Profit and Gains of Business or profession and/or; (3). Capital Gains and/or; (4). Income from other sources. (ii) All Limited Companies having registered office located within the territorial jurisdiction of Districts of Korea District and having Income/Loss upto Rs 15 Lakhs. (iii)All Directors and Managing Directors of such companies specified at item (ii) above. (iv). All cases of pensioners and salaried employees falling within the jurisdiction at (i) above. (v) All persons whose cases may be assigned u/s 127 of the Act. BPL W 89 11