S.O. 676(E) — Amendment of the Income-tax Rules under section 120 of the Income-tax Act, 1961

What this is

S.O. 676(E) 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

Under sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, the Central Board of Direct Taxes further amends its notification S.O. 548(E) dated 9 July 1990. In the Schedule to that notification, serial number 27 and the entries relating to it are substituted. The substituted entry places the Director General of Income-tax (Investigation), East, Calcutta, with headquarters at Calcutta, over the Commissioners of Income-tax (Central)-I and (Central)-II, Calcutta, the Commissioner of Income-tax (Central), Patna, and the Directors of Income-tax (Investigation) at Calcutta, Patna, Gauhati and Bhubaneshwar.

Who it reaches

the Director General of Income-tax (Investigation), East, Calcutta
the Central Commissioners at Calcutta and Patna
the Investigation Directors at Calcutta, Patna, Gauhati and Bhubaneshwar
assessees whose cases are centralised in those charges

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 makes the following further amendments in the notifications of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes No. 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-Gene- Calcutta (i) Commissioner of Income-tax (Central)-I, ral of Income- Calcutta. tax (Investigation), East, Calcutta.

(ii) 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), Gauhati.

(vii) Director of Income-tax (Investigation), Bhubaneshwar."

[Notification No. 11043/F. No. 187/1/99-ITA-I]

What to watch

The notification gives no date of commencement on the face of the text; it works by substituting the entry in the Schedule to S.O. 548(E) dated 9 July 1990.
Only serial number 27 is substituted; the remainder of the Schedule stands.
The Central charge at Patna and the Investigation Directorates at Gauhati and Bhubaneshwar are placed within the eastern Director General's charge.

Where you meet it

In a search or centralised assessment in the eastern charges, where the officer's place in the hierarchy is traced to this Schedule.

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

← Notification No. 11041 · S.O. 675(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.