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Case law › Notifications › 1999 › Notification No. 11043
Notification 20 August 1999

Notification No. 11043

Amendment of the Income-tax Rules under section 120 of the Income-tax Act, 1961

What this is

Notification No. 11043 was published on 20 August 1999. Its subject is Amendment of the Income-tax Rules under section 120 of the Income-tax Act, 1961.

This amends the Income-tax Rules. What it changes is the Rules, not the Act — and a rule can never take away what the section gives.

What it does

In exercise of the powers under sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, the Central Board of Direct Taxes amends the Schedule to Notification S.O. 548(E) dated 9 July 1990. Serial number 27 and its entries are substituted by a fresh entry for the Director General of Income-tax (Investigation), East, Calcutta, listing as subordinate the Commissioner of Income-tax (Central)-I, Calcutta, the Commissioner of Income-tax (Central)-II, Calcutta, the Commissioner of Income-tax (Central), Patna, and the Directors of Income-tax (Investigation) at Calcutta, Patna, Guwahati and Bhubaneshwar.

Who it reaches

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 subsection (1) and sub-section (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes number S.O. 548 (E), dated 9th July, 1990, namely :

In the schedule to the said notification, for serial number 27 and entries relating thereto, the following shall be substituted, namely :

------- "27. Director General of Calcutta (i) Commissioner of Income-tax Income-tax (Investigation), (Central)-I, Calcutta. East, Calcutta (i) Commissioner of Income-tax (Central)-II, Calcutta.

(iii) Commissioner of Income-tax (Central), Patna.

(iv) Director of Income-tax (Investigation), Calcutta.

(v) Director of Income-tax (Investigation), Patna.

(vi) Director of Income-tax (Investigation), Guwahati.

(vii) Director of Income-tax (Investigation), Bhubaneshwar. " ------- [F. No. 187/99-ITA-I]

What to watch

Where you meet it

In a search or survey authorisation in the eastern region and in any objection to the jurisdiction of a Central charge or an Investigation Directorate there.

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. 11044  ·  Notification No. 11042 →

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.