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ITO WARD SUNAM 1. Non companies - Income from sources other than income from business or profession - residing within the territorial area of Sunam and Moonak Tehsils of Revenue District of Sangrur in the state of Punjab 2. Non companies - Income from business or profession - having place of business or profession is within the territorial area of Sunam and Moonak Tehsils of Revenue District of Sangrur in the state of Punjab 3. Company (including its MD or or director or manager or secretary) - having its registered office or principal place of business is within the territorial area of Sunam and Moonak Tehsils of Revenue District of Sangrur in the state of Punjab NWR W 49 4