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Case lawAct 2025Section 238 › Circulars and notifications
Section 238

Circulars and notifications on section 238

0 circulars and 26 notifications on what is now Control of income-tax authorities. Every one of them was issued under the Income-tax Act, 1961. They appear here because the department’s own concordance carries the provision each one names to section 238 of the Income-tax Act, 2025 — which is an inference about where the ground is now covered, not a holding that the instrument still bites.

Notifications

All 26 of them, newest first.
NumberDateWhat it deals with
Notification No. 20/2024 [F. No. 279/Misc./66/2014-ITJ (Pt.)] / SO 539(E)6 February 2024Ministry of Finance
Notification No. 41/2023 [F. No. 187/1/2023-ITA-I] / SO 2625(E)14 June 2023Ministry of Finance
Notification No.122/2022 [F.No.187/3/2020-ITA-I]/ SO 5256(E)14 November 2022Ministry of Finance
Notification No.123/2022 [F.No.187/3/2020-ITA-I]/ SO 5257(E)14 November 20222 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 82/2022 [F. No. 187/3/2020-ITA-I] / SO 3148(E)8 July 2022Ministry of Finance
Notification No. 21/2019 [F. No.187/2/2019-ITA-I] / SO 1362(E)13 March 20194 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 63/2017 [F. No. 189/1/2017-ITA.I] / SO 2259(E)19 July 20172 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 87/ 2015/ F.No. 500/25/2014-SO/FTnTR-2(1)/SO 2965(E)30 October 20152 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 69/2015 [F. No. 187/30/2014 (ITA.I)] / SO 2238(E)17 August 2015[To BE Published in the Gazette of INDIA, Extraordinary, Part-ii, Section3, Sub-section-(ii)]
Notification No. 1/ 2015 [F.No. 500/25/2014-SO/FTnTR-2(1)] / SO 14(E)1 January 2015Section 118 of the Income-tax Act, 1961 - Income-tax Authorities - Control of - Notified Subordinate Officer - Supersession of Notification No. 21/2010/SO 718(E), Dated 3
Notification No. 68/2014 [F. No. 187/30/2014 (ITA-I)] / SO 2913(E)13 November 2014Section 118 of the Income-tax Act, 1961 - Income-tax Authorities - Control of - Notified Subordinate Officer - Amendment in Notification No. SO 359, Dated 30-3-1988
Notification: 24 Date of Issue: 28/3/201328 March 2013Section 118 of the Income-tax Act, 1961 - Income-tax Authorities - Control of - Notified Subordinate Officer
Notification: 15 Date of Issue: 26/2/201326 February 2013Section 118 of the Income-tax Act, 1961 - Income-tax Authorities - Control of - CIT, Centralised Processing Cell (TDS) to BE Subordinate to Specified Dgit (Systems)
Notification No. 63/201130 December 2011Section 118 of the Income-tax Act, 1961 - Income-tax authorities - Control of - DGIT (International Taxation) - Amendment in Notification No. S.O. 279(E), dated 12-3-2003
Notification No. 44/201126 August 2011Section 118 of the Income-tax Act, 1961 - Control of Income-tax Authorities - Notified Subordinate Officer
Notification No. 7330 September 2009Section 118 of the Income-tax Act, 1961 - Control of Income-tax Authorities - Notified Subordinate Officers
Notification No. 4727 March 2008Income-tax authorities specified in Column (3) of the Schedule below shall be subordinate to the Income-tax authority specified in directed under section 118
Notification No. 28630 November 2007Income-tax authorities specified in column (3) of the Schedule below shall be subordinate to the income-tax authority specified in directed under section 118
Notification No. 24928 September 2007Amendment of the Income-tax Rules under section 118 of the Income-tax Act, 1961
Notification No. 23222 August 2007Amendment of the Income-tax Rules under section 118 of the Income-tax Act, 1961
Notification No. 27626 September 2006Income tax authority specified in Column (3) of the Schedule below directed under section 118
Notification No. 26114 September 2006Amendment of the Income-tax Rules under section 118 of the Income-tax Act, 1961
Notification No. 26015 December 2005Amendment of the Income-tax Rules under section 118 of the Income-tax Act, 1961
Notification No. 14618 May 2004Amendment of the Income-tax Rules under section 3 of the Income-tax Act, 1961
Notification No. 5012 March 2003Section 118 of the Income-tax Act, 1961 - Income-tax Authorities - Control of - Notified Subordinate Officers
Notification No. 229E21 March 1996A notification under section 118 of the Income-tax Act, 1961
What this page does not tell you. It does not tell you which of these is still operative. A circular can be withdrawn by a later one without either saying so on its face, and a notification can be superseded by the amendment of the provision it was made under. Read the latest one first, then work backwards.

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