VittSphere ONE Calculators Blog CA Prabhakar Kumar · FCA · ICAI 560762
Calculators Blog Handle my notice
Case law › Notifications › 1999 › S.O. 48(E)
Notification 1 February 1999

S.O. 48(E)

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

What this is

S.O. 48(E) was published on 1 February 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

The Central Board of Direct Taxes, in exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, amends its jurisdiction notification S.O. 548(E) dated 9th July, 1990, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii). In the schedule to that notification, serial number 27 and the entries relating to it are substituted. As substituted, serial number 27 places under the Director-General of Income-tax (Inv.), Calcutta (East, Calcutta) the Director of Income-tax (Inv.), Calcutta, the Commissioner of Income-tax (Central)-I, Calcutta, the Commissioner of Income-tax (Central)-II, Calcutta, and the Commissioner of Income-tax (Central), Patna.

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 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 the following amendment in the notification of the Government of India in the Ministry of Finance S. O. 548(E), dated 9th July, 1990, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), 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 (i) Director of Income-tax (Inv.), of Income-tax Calcutta. (Inv.), Calcutta (ii) Commissioner of Income-tax East, Calcutta. (Central)-I, Calcutta. (iii) Commissioner of Income-tax (Central)-II, Calcutta. (iv) Commissioner of Income-tax (Central), Patna."

[Notification No. 10779/F. No. 187/1/99-ITA. I]

What to watch

Where you meet it

In a question of which authority holds jurisdiction over a case in the Calcutta central and investigation charges, and in any objection to jurisdiction raised against a notice issued by one of these authorities.

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.

← S.O. 49(E)  ·  S.O. 33(E) →

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.