|| i) All COMPANY CASES where return income/loss is upto Rs. 15 lacs being companies having registered office or principal place of business in the Sambhal Tehsil of District Sambhal. ii) All cases of individuals being Managing Director or Director orManager or secretary in the companies referred to in the item no. (i) above. (iii) All persons where return income/loss is upto Rs. 10 lacs other than companies including persons having principal source of income including income from salary residing or having principal place of business in Sambhal Tehsil of District Sambhal.