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Case law › Notifications › 1988 › Notification No. 1031E
Notification 3 November 1988

Notification No. 1031E

On and from the date of publication of this notification in the Official Gazette directed under section 120

What this is

Notification No. 1031E was published on 3 November 1988. Its subject is On and from the date of publication of this notification in the Official Gazette directed under section 120.

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 ActNow
s.120s.241, s.243

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 sub-section (6) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby directs that on and from the date of publication of this notification in the Official Gazette, nothing contained in Notification No. S. O. 1800, dated 18th May, 1964, as amended by Notification No. 7586, dated 15th October, 1987, shall affect the jurisdiction of the Commissioner of Income-tax, Pune, in relation to persons having salary income, posted at or residing in the territorial jurisdiction of the Income-tax Officer or, as the case may be, the Assistant Commissioner, Salary Circle, Thane, and in whose case tax is deducted at source by the employer at its head office in Bombay.

[No. 8127/F. No. 190/10/88/IT (AI)

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. 199  ·  Notification No. 198 →

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.