Notification No. 2297

A notification under section 126 of the Income-tax Act, 1961

What this is

Notification No. 2297 was published on 19 July 1966. Its subject is A notification under section 126 of the Income-tax Act, 1961.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.126	no counterpart recorded

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

In exercise of the powers conferred by section 126 of the Income-tax Act, 1961 (43 of 1961), and notwithstanding anything contained in the Notification of the late Central Board of Revenue S.R.O. 1214 (No. 44-Income-tax) dated the 1st July, 1952, the Central Board of Direct Taxes hereby directs that--

(i) the Income-tax Officer, Ward-A, Bulsar, shall have jurisdiction for the purpose of making any assessment for any assessment year prior to the assessment year commencing on the 1st April, 1963, under the Income-tax Act, 1961 (43 of 1961), or the Indian Income-tax Act, 1922 (11 of 1922), in respect of all persons residing or having their principal place of business or profession in Daman, Dadra and Nagar Haveli and falling in his jurisdiction after the 31st March, 1963, under the provisions of the Income-tax Act, 1961 (43 of 1961), as extended to that territory by the Taxation Laws (Extension to Union Territories) Regulation, 1963 (3 of 1963),

(ii) the Income-tax Officer, Ward-A, Junagadh, shall have jurisdiction for the purpose of making any assessment for any assessment year prior to the assessment year commencing on the 1st April, 1963 under the Income-tax Act, 1961 (43 of 1961), or the Indian Income-tax Act, 1922 (11 of 1922), in respect of all persons residing or having their principal place of business or profession in Diu and falling in his jurisdiction after the 31st March, 1963, under the provisions of the Income-tax Act, 1961 (43 of 1961), as extended to that territory by the Taxation Laws (Extension to Union Territories) Regulation, 1963 (3 of 1963),

(iii) the Income-tax Officer, B-Ward Circle I, Kakinada, shall have jurisdiction for the purpose of making any assessment for any assessment year prior to the assessment year commencing on the 1st April, 1963, under the Income-tax Act, 1961 (43 of 1961), or the Indian Income-tax Act, 1922 (11 of 1922), in respect of all persons residing or having their principal place of business or profession in Yanam and falling in his jurisdiction after the 31st March, 1963, under the provisions of the Income-tax Act, 1961 (43 of 1961), as extended to that territory by the Taxation Laws (Extension to Union Territories) Regulation 1963 (3 of 1963),

(iv) the Income-tax Officer, B-Ward Calicut, shall have jurisdiction for the purpose of making any assessment for any assessment year prior to the assessment year commencing on the 1st April, 1963, under the Income-tax Act, 1961 (43 of 1961), or the Indian Income-tax Act, 1922 (11 of 1922), in respect of all persons residing or having their principal place of business or profession in Mahe and falling in his jurisdiction after the 31st March, 1963, under the provisions of the Income-tax Act, 1961 (43 of 1961), as extended to that territory by the Taxation Laws (Extension to Union Territories) Regulation 1963 (3 of 1963),

(v) the Income-tax Officer, Goa at Panjim, shall have jurisdiction for the purpose of making any assessment for any assessment year prior to the assessment year commencing on the 1st April, 1963, under the Income-tax Act, 1961 (43 of 1961), or the Indian Income-tax Act, 1922 (11 of 1922), in respect of all persons residing or having their principal place of business or profession in Goa and falling in his jurisdiction after the 31st March, 1963, under the provisions of the Income-tax Act, 1961 (43 of 1961), as extended to that territory by the Taxation Laws (Extension to Union Territories) Regulation 1963 (3 of 1963)

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 2249 — A notification under section 126 of the Income-tax Act, 1961 26 June 1967
Notification No. 1469 — A notification under section 126 of the Income-tax Act, 1961 15 April 1967
Notification No. 1607 — A notification under section 126 of the Income-tax Act, 1961 23 May 1966
Notification No. 929 — A notification under section 126 of the Income-tax Act, 1961 12 March 1965
Notification No. 126 — A notification under section 126 of the Income-tax Act, 1961 12 March 1965
Notification No. 2363 — A notification under section 126 of the Income-tax Act, 1961 30 June 1964

← Notification No. 2451 · Notification No. 2290 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.