Notification No. 327E

Commissioner of Income-tax specified in column (2) of the Table below shall to the exclusion of all other Commissioners of Income- directed under section 35CC

What this is

Notification No. 327E was published on 31 May 1979. Its subject is Commissioner of Income-tax specified in column (2) of the Table below shall to the exclusion of all other Commissioners of Income- directed under section 35CC.

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.35CC	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 the proviso to rule 6AA of the Income-tax Rules, 1962, the Central Board of Direct Taxes hereby directs that the Commissioner of Income-tax specified in column (2) of the Table below shall to the exclusion of all other Commissioners of Income-tax having jurisdiction over the State or Union terrritory specified in the corresponding entry in column (3) of the said Table or any part of such State or Union territory, act as Chairman of the Committee for the said State or, as the case may be, Union territory, to approve programmes of rural development for the purposes of sub-section (1) of section 35CC and clause (a) of sub-section (1) of section 35CCA of the Income-tax Act, 1961 (43 of 1961), and associations and institutions for the purposes of sub-section (1) of section 35CCA of the said Income-tax Act, 1961.

TABLE

------- S. No. Commissioner of Income-tax State or Union territory ------- (1) (2) (3) ------ 1. Commissioner of Income-tax, Andhra Pradesh Andhra Pradesh-1, Hyderabad.

2. Commissioner of Income-tax, Bihar Bihar-1, Patna.

3. Commissioner of Income-tax, Union territory of Delhi. Delhi-1, New Delhi.

4. Commissioner of Income-tax, Gujarat and Union territory of Gujarat-1, Ahmedabad. of Dadra and Nagar Haveli.

5. Commissioner of Income-tax, Kerala. Kerala-1, Ernakulam.

6. Commissioner of Income-tax, Madhya Pradesh. Madhya Pradesh-1, Bhopal.

7. Commissioner of Income-tax, Maharashtra. Bombay City-1, Bombay.

8. Commissioner of Income-tax, Karnataka and Union terri- Karnataka-1, tory of Goa, Daman and Bangalore. Diu.

9. Commissioner of Income-tax, Punjab and Union territory Patiala. of Chandigarh.

10. Commissioner of Income-tax, Rajasthan. Rajasthan, Jaipur.

11. Commissioner of Income-tax, Tamil Nadu and Union Tamil Nadu-1, Madras. territory of Pondicherry.

12. Commissioner of Income-tax, Uttar Pradesh. Lucknow.

13. Commissioner of Income-tax, West Bengal and Union West Bengal-1, territories of the Calcutta. Andaman, Nicobar Islands and Lakshadweep. ------

2. This order shall come into force on the 1st day of June, 1979.

[No. 2842/F. No. 142(5)/79-TPL

What it names

Rules it names. Rule 6AA of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

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. 14/2015 [F.No.203/31/2014/ITA.II] — Section 35CCC of the Income-tax Act, 1961 - Expenditure on Agricultural Extension Project - Notified Eligible Agricultur 16 February 2015
Notification No. 15/2015 [F.No.203/30/2014/ITA.II] — Section 35CCC of the Income-tax Act, 1961 - Expenditure on Agricultural Extension Project - Notified Eligible Agricultur 16 February 2015
Notification No. 47E — Following classes and categories of programmes of rural development specified under section 35CC 28 January 1984
Circular No. 244 — Section 35CCA l Expenditure by WAY of Payment to Associations/institutions for Carrying OUT Rural Development Programmes 13 July 1978
Circular No. 231 — Section 35C C l Rural Development Allowance 14 November 1977
Notification No. 691E — Areas shown in column (3) of the Schedule hereto annexed and falling outside the local limits of the municipality or can 29 September 1977

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.