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ITO W-AIZAWL 1. Non companies - Income from sources other than income from business or profession - residing in the State of Mizoram - income or loss below Rs. 10 lakh 2. Non companies - Income from business or profession - having principal place of business or profession is in the State of Mizoram - income or loss below Rs. 10 lakh 3. Company (including its MD or director or manager or secretary) - having registered office or principal place of business in the State of Mizoram - income or loss below Rs. 15 lakh 4. All cases of persons residing/and or having principal place of business in the State of Mizoram, being non-corporates and claiming deduction not exceeding Rs. 10 lacs. 5. All cases of persons residing/and or having principal place of business in the State of Mizoram, being corporates and claiming deduction not exceeding Rs. 15 lacs. SHL W 16 41