S.O. 675(E) — Commissioner of Income-tax (Central) directed under section 120

What this is

S.O. 675(E) was published on 20 August 1999. Its subject is Commissioner of Income-tax (Central) directed under section 120.

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 directs that the Commissioner of Income-tax (Central), Patna shall have jurisdiction over all such cases or classes of cases as may be assigned to him in terms of section 127 of the Act for the purpose of coordinated investigation, and shall function under the control and supervision of the Director-General of Income-tax (Investigation), East, Calcutta.

Who it reaches

assessees whose cases are transferred to the Central charge at Patna under section 127
the Commissioner of Income-tax (Central), Patna and the officers under him
the Director-General of Income-tax (Investigation), East, Calcutta

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.120	s.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 directs that the Commissioner of Income-tax (Central), Patna, shall (i) have jurisdiction over all such cases or classes of cases as may be assigned to him in terms of section 127 of the Income-tax Act, for the purpose of the coordinated investigation.

(ii) function under the control and supervision of the Director-General of Income-tax (Investigation), East, Calcutta. [Notificaiton No. 11042/F. No. 187/1/99-ITA-I]

What to watch

Jurisdiction attaches only to cases actually assigned under section 127; the notification does not itself transfer any case.
The Central charge at Patna is placed under the control and supervision of the Director-General of Income-tax (Investigation), East, Calcutta.
The notification states no date of commencement on its face.

Where you meet it

In an order under section 127 transferring a case to the Central charge at Patna, and in the assessment and search-related proceedings that follow 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. 155/2025 [F. No. CB/362/2025-O/o Addl. DIT 6 CPC Bengaluru-187/10/2024-ITA-I] /SO 4901(E) — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 27 October 2025
Notification No. 50/2024 [F. No. 187/6/2024-TPL] / SO 2209(E) — Minstry of Finance 6 June 2024
Notification No. 47/2023 [F. No. 187/3/2020-ITA-I] / SO 2992(E) — Ministry of Finance 6 July 2023
Notification No. 14/2023 [F. No. 279/Misc./66/2014-ITJ(Pt.)] / SO 1329(E) — Ministry of Finance 21 March 2023
Notification No. 10/2023 [F.No. 187/3/2020-ITA-I] / SO 951(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 1 March 2023
Notification No.121/2022 [F.No.187/3/2020-ITA-I] / SO 5255(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 14 November 2022

← S.O. 676(E) · S.O. 674(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.