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Case lawAct 2025Section 243 › Circulars and notifications
Section 243

Circulars and notifications on section 243

0 circulars and 142 notifications on what is now Power to transfer cases. 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 243 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 142 of them, newest first.
NumberDateWhat it deals with
Notification No. 155/2025 [F. No. CB/362/2025-O/o Addl. DIT 6 CPC Bengaluru-187/10/2024-ITA-I] /SO 4901(E)27 October 2025[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
Notification No. 50/2024 [F. No. 187/6/2024-TPL] / SO 2209(E)6 June 2024Minstry of Finance
Notification No. 47/2023 [F. No. 187/3/2020-ITA-I] / SO 2992(E)6 July 2023Ministry of Finance
Notification No. 14/2023 [F. No. 279/Misc./66/2014-ITJ(Pt.)] / SO 1329(E)21 March 2023Ministry of Finance
Notification No. 10/2023 [F.No. 187/3/2020-ITA-I] / SO 951(E)1 March 20232 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No.121/2022 [F.No.187/3/2020-ITA-I] / SO 5255(E)14 November 20222 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No.122/2022 [F.No.187/3/2020-ITA-I]/ SO 5256(E)14 November 2022Ministry of Finance
Notification No.124/2022 [F.No.187/3/2020-ITA-I]/ SO 5258(E)14 November 2022Ministry of Finance
Notification No. 71/2022 [F. No. 187/3/2020-ITA-I] / SO 2926(E)28 June 2022Ministry of Finance
Notification No. 72/2022 [F. No. 187/3/2020-ITA-I] / SO 2925(E)28 June 2022Ministry of Finance
Notification No. 24/2021 [F. No. 187/3/2020-ITA-I] / SO 1436(E)31 March 2021New Delhi, the 31st March, 2021
Notification No. 17/ 2021 [F. No. 279/Misc./66/2014-SO(ITJ)(Pt.)] / SO 1225(E)16 March 2021Ministry of Finance
Notification No. 14/2021 [F. No. 187/7/2021 (ITA-I)] / SO 1160(E)11 March 2021Ministry of Finance
Notification No. 80/2020 [F.No.279/Misc./66/2014-SO-ITJ(Pt.)]/ SO 3308(E)25 September 2020Ministry of Finance
Notification No. 81/2020 [F.No.279/Misc./66/2014-SO-ITJ(Pt.)]/ SO 3309(E)25 September 2020Income-tax authorities of the Regional Faceless Appeal Centres (hereinafter referred to as the RFAC) specified in column (2) of th directed under section 3
Notification No. 66/2020 [F. No. 187/3/2020-ITA-I] / SO 2758(E)13 August 2020228 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 20/2020 [F. No.189/3/2020-ITA-I] / SO 1189(E)20 March 20202 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
F.No. Pr.CCIT(Intl.Tax)/Delhi/VSV/Designated Authotity 2019-20/470718 March 2020Dated : 18th March, 2020
F.No. Pr.CCIT/(Hqrs.(Coord.)/Delhi/VSV/Designated Authority/2019-20/1864118 March 2020Government of INDIA
F.No. Pr. CCIT/Lko/Judl./VSV/Vol.2I/2019-2018 March 202020 notification of designated authority under the direct tax vivad se vishwas act 2020 reg.
Notification No. 05/2020 [F. No. 187/02/2020-ITA-I] / SO 388(E)28 January 2020The Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 06/2020 [F. No. 187/02/2020-ITA-I] / SO 387(E)27 January 2020Ministry of Finance
Notification No. 89/2019 [F.No.187/9/2019-ITA-I] / SO 3999(E)5 November 2019New Delhi, the 5th November, 2019
Notification No. 90/2019 [F.No.187/9/2019-ITA-I] / SO 4000(E)5 November 2019New Delhi, the 5th November, 2019
Notification No. 91/2019 [F.No.187/9/2019-ITA-I] / SO 4001(E)5 November 2019¹Hkkx IIµ[k.M 3(ii)] Hkkjr dk jkti=k % vlk/kj.k 5
Notification No. 92/2019 [F.No.187/9/2019-ITA-I] / SO 4002(E)5 November 20196 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 93/2019 [F.No.187/9/2019-ITA-I] / SO 4003(E)5 November 2019¹Hkkx IIµ[k.M 3(ii)] Hkkjr dk jkti=k % vlk/kj.k 7
Notification No. 94/2019 [F.No.187/9/2019-ITA-I] / SO 4004(E)5 November 20198 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 88/2019 [F.No.187/9/2019-ITA-I] / SO 3998(E)5 November 2019MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 5th November, 2019 (INCOME-TAX) S.O
Notification No. 72/2019 [F.No.187/7/2019-ITA-I] / SO 3435(E)23 September 2019Income-tax Authority specified in column (2) of Schedule below directed under section 3
Notification No. 71/2019 [F.No.187/8/2019-ITA-I] / SO 3426(E)20 September 2019Ministry of Finance
Notification No. 65/2019 [F.No.187/2/2019-ITA-I] /SO 3279(E)13 September 20192 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 19/2019 [F. No.187/2/2019-ITA-I] / SO 1360(E)13 March 2019Ministry of Finance
Notification No. 20/2019 [F. No.187/2/2019-ITA-I] / SO 1361(E)13 March 2019Principal Director General of Income-tax (Systems) directed under section 120
Notification No. SO 6036(E)5 October 2018Ministry of Finance
Notification No. 72/2017 [F. No. 187/13/2015-(ITA.I)]/ SO 2321(E)25 July 2017Ministry of Finance
Notification No. 49/2017 [F. No. 187/37/2014-ITA-I] / SO 1860(E)9 June 2017Ministry of Finance
Notification No. 16 /2017 [ F. No.187/3/2017-ITA-I] / SO 928(E)22 March 2017Ministry of Finance
Notification No. 117/2016 [F.No.142/33/2016-TPL] / SO 4060(E)16 December 2016[To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)]
Notification No. 73/2015 [F. No. 187/13/2015 (ITA.I)] / SO 2299(E)24 August 2015Additional Commissioners of Income-tax or the Joint Commissioners of Income-tax directed under section 6
Notification No. 12/2015 [F.No.187/38/2014 (ITA.I)] / SO 355 (E)5 February 2015Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Corrigenda to Notification No. 50/2014 [F. No. 187/38/2014 (Ita.i)]/so 275
Notification No. 83/2014 [F.No.187/19/2014(ITA.I)]/SO 3244(E)19 December 2014Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Amendment in Notification No. SO 1615(E), Dated 26-9-2006
Notification No. 81/2014 [F. No. 187/38/2014 (ITA.I)]/SO 3199(E)16 December 2014Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Supersession of Notification No. SO 1386(E), Dated 10-8-2007 and Notificat
Notification No. 77/2014 [F.No. 187/37/2014 (ITA.I)/ SO 3125(E)10 December 2014Section 120(1) and (2) of the Income TAX Act, 1961 - Income TAX Authorities - Jurisdiction of - Supersession of Notification No. SO. 1942(E), Dated 19-8-2011
Notification No. 72/2014 [F.No.187/37/2014 (ITA.I)/SO 2944(E)20 November 2014Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Supersession of Notification No. SO 822(E), Dated 23-8-2001 - Corrigendum
Notification No. 71/2014 [F.No.187/37/2014(ITA-I)]//SO 2922(E)15 November 2014Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Supersession of Notification No. SO 822(E), Dated 23-8-2001 - Corrigendum
Notification No. 65/2014 [F. No. 187/38/2014 (ITA-I)] / SO 2911(E)13 November 2014Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Amendment in Notification No. SO 2754(E), Dated 22-10-2014
Notification No. 67/2014 [F. No. 187/29/2014 (ITA-I)] / SO 2912(E)13 November 2014Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Amendment in Notification No. SO 2816(E), Dated 3-11-2014
Notification No. 70/2014 [F. No. 187/37/2014 (ITA.I)] / SO 2915(E)13 November 2014Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Supersession of Notification No. SO 822(E), Dated 23-8-2001
Notification No. 64 /2014 [F. No. 187/40/2014 (ITA-I)]/ SO 2910(E)13 November 2014Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Supersession of Notification No. SO 889(E), Dated 17-9-2001
Notification No. 66/2014 [F. NO. 279/MISC./66//2014-SO (ITJ)]/SO 2907 (E)13 November 2014Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Supersession of Notification No. SO 777(E), Dated 11-10-1990
Notification: 72 Date of Issue: 18/9/201318 September 2013Section 120(1) and (2) of the Income-tax Act, 1961 -income-tax Authorities - Jurisdiction of - Notified Assessing Officer for Purposes of Commodities Transaction TAX unde
Notification: 71 Date of Issue: 18/9/201318 September 2013Section 120(1) and (2) of the Income-tax Act, 1961 -income-tax Authorities - Jurisdiction of Director General/director (Intelligence & Criminal Investigation) - Amendment
Notification: 70 Date of Issue: 18/9/201318 September 2013Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities Jurisdiction of Commissioner of Income-tax (TDS) - Amendment in Notification No.224/2007 [SO 1
Notification: 25 Date of Issue: 28/3/201328 March 2013Section 120 of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Dgit (Investigation) - Amendment in Notification No. S.o. 734(E), Dated 31-7-2001
Notification: 17 Date of Issue: 26/2/201326 February 2013Section 120 of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Specified CIT to Exercise Concurrent Powers & Functions of Specified Authorities
Notification: 16 Date of Issue: 26/2/201326 February 2013Section 120 of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Specified Dgit (Systems) to Exercise Powers & Functions of CIT, Centralised Processin
Notification: 6 Date of Issue: 28/1/201328 January 2013Section 120 of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Amendment in Notification No. SO 732(E), Dated 3-7-2001
Notification: 5 Date of Issue: 28/1/201328 January 2013Section 120 of the Income-tax Act, 1961 - Income-tax Authorities -Jurisdiction of - Amendment in Notification No. SO 733(E), Dated 31-7-2001
Notification No. 46/201126 August 2011Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of DG (Investigation)/commissioners - Amendment in Notification No. S.o. 734(E)
Notification No. 45/201126 August 2011Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of Commissioners - Amendment in Notification No. S.o. 733(E), Dated 31-7-2001
Notification No. 43/201119 August 2011Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of Commissioners - Amendment in Notification No. S.o. 732(E), Dated 3-7-2001
Notification No. 42/201119 August 2011Section 120 of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of
Notification No. 41/201119 August 2011Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of Commissioners - Corrigendum to Notification No. 62/2010, Dated 27-7-2010
Notification No. 928 December 2009Section 120 (1) and (2) of the Income-tax Act, 1961 - Income-tax authorities - Jurisdiction of – Amendment in Notifications No. S.O. 732(E), dated 3-7-2001
Notification No. 7530 September 2009Section 120(1) and (2) of the Income-tax Act, 1961 – Jurisdiction of Income-tax Authorities
Notification No. 7430 September 2009Section 120(1) and (2) of the Income-tax Act, 1961 - Jurisdiction of Income-tax Authorities
Notification No. 7230 September 2009Section 117(1) and (2) of the Income-tax Act, 1961 - Appointment of Income-tax Authorities - Notified Officer
Notification No. 471 June 2009Section 120 of the Income-tax Act, 1961 - Income-tax Authorities Jurisdiction of - Amendments in Notification No. SO 2022 (E), Dated 30-11-2007
Notification No. 2516 March 2009Section 120(1) and (2) of the Income-tax Act, 1961 - Jurisdiction of Authorities - Amendments in Notification No. S.o. 732(E), Dated 3-7-2001
Notification No. 627 May 2008A notification under section 3 of the Income-tax Act, 1961
Notification No. 4927 March 2008Chief Commissioner specified in column (2) of the Schedule below directed under section 120
Notification No. 4827 March 2008A notification under section 120 of the Income-tax Act, 1961
Notification No. 28530 November 2007Commissioner specified in column (2) of the Schedule below directed under section 120
Notification No. 28430 November 2007A notification under section 120 of the Income-tax Act, 1961
Notification No. 28330 November 2007Officer specified in column (2) of the Schedule below to be the Income-tax authority as specified in column (3) having his headqua appointed under section 117
Notification No. 2728 November 2007A notification under section 2 of the Income-tax Act, 1961
Notification No. 25028 September 2007A notification under section 2 of the Income-tax Act, 1961
Notification No. 23322 August 2007Amendment of the Income-tax Rules under section 120 of the Income-tax Act, 1961
Notification No. 23122 August 2007Amendment of the Income-tax Rules under section 120 of the Income-tax Act, 1961
Notification No. 22410 August 2007Section 120(1) and (2) of the Income-tax, 1961 - Jurisdiction of income-tax authorities
Notification No. 22310 August 2007Section 120 of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities - Amendments in Notification No. SO 733(E), dated 31-7-2001
Notification No. 20031 May 2007A notification under section 120 of the Income-tax Act, 1961
Notification No. 19931 May 2007A notification under section 120 of the Income-tax Act, 1961
Notification No. 19831 May 2007Director General of Income-tax specified in column (2) of the Schedule below directed under section 120
Notification No. 02612 February 2007A notification under section 120 of the Income-tax Act, 1961
Notification No. 30827 October 2006Commissioners of Income-tax specified in column (2) of the Schedule below directed under section 120
Notification No. 28510 October 2006S.O. No. 1743 (E). - In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 ( 43 of 1961), the Central Board of Direct
Notification No. 27726 September 2006A notification under section 120 of the Income-tax Act, 1961
Notification No. 27426 September 2006Chief Commissioner(s) specified in column (2) of the Schedule below directed under section 120
Notification No. 26214 September 2006ln exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes th
Notification No. 18518 July 2006A notification under section 94 of the Income-tax Act, 1961
Notification No. 26115 December 2005Amendment of the Income-tax Rules under section 120 of the Income-tax Act, 1961
Notification No. 25229 November 2005252/2005, dated 29-11-2005
Notification No. 25129 November 2005251/2005, dated 29-11-2005
Notification No. 2106 October 2005S.O. (E) In exercise of the powers conferred by section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendme
Notification No. 20726 September 2005Amendments in the Notification of CBDT, Number S.o. 732(E), Dated the 3RD July, 2001
Notification No. 1967 September 2005Amendment of the Income-tax Rules under section 120 of the Income-tax Act, 1961
Notification No. 0920 January 2005Amendment of the Income-tax Rules under section 3 of the Income-tax Act, 1961
Notification No. 0312 January 2005Amendment of the Income-tax Rules under section 120 of the Income-tax Act, 1961
Notification No. 2785 November 2004Income Tax Notification No: 278 (05-Nov-04) Amendments in the Notification No
Notification No. 14513 May 2004A notification under section 120 of the Income-tax Act, 1961
Notification No. 12731 March 2004New Jurisdiction of CIBS OF KOLKATA & GWAHATI
Notification No. 12631 March 2004A notification under section 120 of the Income-tax Act, 1961
Notification No. 394 February 2004A notification under section 3 of the Income-tax Act, 1961
Notification No. 068 January 2004A notification under section 44AA of the Income-tax Act, 1961
Notification No. 058 January 2004A notification under section 120 of the Income-tax Act, 1961
Notification No. 048 January 2004A notification under section 2 of the Income-tax Act, 1961
Notification No. 038 January 2004A notification under section 120 of the Income-tax Act, 1961
Notification No. 20627 August 2003Chief Commissioners of Income-tax specified in column (2) of the Schedule II shall exercise all the powers and perform all the fun directed under section 120
Notification No. 16030 June 2003Chief Commissioners of Income-tax directed under section 120
Notification No. 5418 March 2003A notification under section 2 of the Income-tax Act, 1961
Notification No. 3725 February 2003Amendment of the Income-tax Rules under section 120 of the Income-tax Act, 1961
Notification No. 304 February 2003In Schedule-I, to the said notification for serial numbers 67, 74, 207, 208, 209, 210 and 211, and the entries relating thereto, the following serial numbers and entries
Notification No. 108 January 2003images/spacer.gif" width="1" height="1">
Notification: 306 Date of Issue : 22/10/200222 October 2002A notification under section 120 of the Income-tax Act, 1961
Notification: 84 Date of Issue : 10/4/200210 April 2002[Notification No. 84 of 2002, dt, 10th April, 2002]
Notification: 83 Date of Issue : 10/4/200210 April 2002[Notification No. 83 of 2002, dt. 10th April, 2002]
Notification No. 956E-12 September 2001A notification under section 120 of the Income-tax Act, 1961
Notification No. 846E-30 August 2001In partial modification of Notification No
Notification No. 1062(E)28 November 2000A notification under section 120 of the Income-tax Act, 1961
Notification No. 16045 June 2000In accordance with the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, and all other powers enabling me in this behalf, I, the Ch
Notification No. 412(E)24 April 2000Amendment of the Income-tax Rules under section 120 of the Income-tax Act, 1961
Notification No. 1134324 April 2000Amendment of the Income-tax Rules under section 120 of the Income-tax Act, 1961
Notification No. 82131 March 2000Amendment of the Income-tax Rules under section 120 of the Income-tax Act, 1961
Notification No. 110551 September 1999A notification under section 120 of the Income-tax Act, 1961
S.O. 703(E)1 September 1999A notification under section 120 of the Income-tax Act, 1961
Notification No. 1104320 August 1999Amendment of the Income-tax Rules under section 120 of the Income-tax Act, 1961
Notification No. 1104220 August 1999Commissioner of Income-tax (Central) directed under section 120
S.O. 676(E)20 August 1999Amendment of the Income-tax Rules under section 120 of the Income-tax Act, 1961
S.O. 675(E)20 August 1999Commissioner of Income-tax (Central) directed under section 120
S.O. 154613 April 1999A notification under section 120 of the Income-tax Act, 1961
Notification No. 13289 April 1999Amendment of the Income-tax Rules under section 120 of the Income-tax Act, 1961
S.O. 48(E)1 February 1999Amendment of the Income-tax Rules under section 120 of the Income-tax Act, 1961
S.O. 268226 November 1998Consequent to the transfer of the charge of Commissioner of Income-tax (Appeals)-VII, Calcutta, from the region of the Chief Commissioner of Income-tax, Calcutta to Hazar
S.O. 211818 September 1998Consequent to the transfer of the charge of Commissioner of Income-tax (Appeals)-XIII, Calcutta, from the region of the Chief Commissioner of Income-tax, Calcutta to Mumb
S.O. 21174 September 1998: (1) The Commissioners of Income-tax (Appeals) specified in column (2) of the Schedule hereto annexed having their headquarters directed under section 120
S.O. 211628 August 1998Amendment of the Income-tax Rules under section 120 of the Income-tax Act, 1961
Notification No. 25E11 January 1996Directors of Income-tax (Exemption) specified in column 2 of the schedule hereto annexed directed under section 120
Notification No. 243E30 March 1989Chief Commissioner (Administration) directed under section 120
Notification No. 1031E3 November 1988On and from the date of publication of this notification in the Official Gazette directed under section 120
Notification No. 14901 April 1988Amendment of the Income-tax Rules under section 120 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.

Back to section 243.