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(i) All persons other than companies residing or having principal place of business in the Mandals of Tuni, Sankhavaram, Kotananduru, Routhulapudi, Tondangi, Prathipadu, Yeleswaram of East Godavari Revenue District, and having income from salary or pension or income from house property or business or profession or capital gains or income from other sources. (ii) Persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or principal place of business situated within the territorial jurisdiction as referred to in item (i) above. (iii) All cases of individuals being managing director or director or manager or secretary in the companies referred to in item (ii) above.
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