Notification No. 1062(E)

A notification under section 120 of the Income-tax Act, 1961

What this is

Notification No. 1062(E) was published on 28 November 2000. Its subject is A notification under section 120 of the Income-tax Act, 1961.

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 : ---

(a) directs that the Chief Commissioners specified in column (2) of the Schedule hereto annexed, having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule, shall exercise their powers and perform their functions in respect of such territorial areas or of such persons or classes of persons or of such incomes or classes of income or of such cases or classes of cases in respect of which the Commissioners of Income-tax specified in the corresponding entries in column (4) of the said Schedule having jurisdiction vested in them ;

(b) authorises the Chief Commissioners specified in column (2) of the Schedule hereto annexed, or, as the case may be, the Commissioners specified in column (4) of the said Schedule, to issue orders in writing for the exercise of the powers and performance of the functions by all or any income-tax authorities who are subordinate to them in respect of such territorial areas or of such persons or classes or persons or of such incomes or classes of income or of such cases or classes of cases under their jurisdiction as may be specified in such orders.

SCHEDULE

------- Sl. Designation Headquarters Jurisdiction No. ------- (1) (2) (3) (4) ------- 1. Chief Commissioner of Mumbai Commissioner of Income-tax, Mumbai Income-tax, Mumbai. City-I. Commissioner of Income-tax, Mumbai City-II. Commissioner of Income-tax, Mumbai City-XIII. Commissioner of Income-tax, Mumbai City-XIV.

2. Chief Commissioner of Mumbai Commissioner of Income-tax, Mumbai Income-tax, Mumbai- City-Ill. II. Commissioner of Income-tax, Mumbai City-IV. Commissioner of Income-tax, Mumbai City-VII. Commissioner of Income-tax, Mumbai City-XI.

3. Chief Commissioner of Mumbai Commissioner of Income-tax, Mumbai Income-tax, Mumbai- City-V. Ill. Commissioner of Income-tax, Mumbai City-VI. Commissioner of Income-tax, Mumbai City-VIII. Commissioner of Income-tax, Mumbai City-IX.

4. Chief Commissioner of Mumbai Commissioner of Income-tax, Mumbai Income-tax, Mumbai- City-X. IV. Commissioner of Income-tax, Mumbai City-XII. Commissioner of Income-tax, Mumbai City-XV.

5. Chief Commissioner of Meerut Commissioner of Income-tax, Meerut. Income-tax, Meerut.

6. Chief Commissioner of Kanpur Commissioner of Income-tax, Kanpur. Income-tax, Kanpur. Commissioner of Income-tax, Agra.

7. Chief Commissioner of Ranchi Commissioner of Income-tax, Ranchi. Income-tax, Ranchi. Commissioner of Income-tax, Dhanbad.

8. Chief Commissioner of Patna Commissioner of Income-tax, Patna. Income-tax, Patna. Commissioner of Income-tax, Muzaf- farpur.

9. Chief Commissioner of Raipur Commissioner of Income-tax, Raipur. Income-tax, Raipur.

10. Chief Commissioner of Bhopal Commissioner of Income-tax, Bhopal. Income-tax, Bhopal. Commissioner of Income-tax, Indore. Commissioner of Income-tax, Gwalior. Commissioner of Income-tax, Jabalpur.

11. Chief Commissioner of Delhi Commissioner of Income-tax, Delhi-I. Income-tax, Delhi-I. Commissioner of Income-tax, Delhi-VI.

12. Chief Commissioner of Delhi Commissioner of Income-tax, Delhi-II. Income-tax, Delhi-II. Commissioner of Income-tax, Delhi-IX. Commissioner of Income-tax, Delhi-X.

13. Chief Commissioner of Delhi Commissioner of Income-tax, Delhi-III. Income-tax, Delhi-Ill. Commissioner of Income-tax, Delhi-V. Commissioner of Income-tax, Delhi-VII.

14. Chief Commissioner of Delhi Commissioner of Income-tax, Delhi-IV Income-tax, Delhi-IV Commissioner of Income-tax, Delhi-VIII Commissioner of Income-tax, Delhi-XI -------

[Notification No. 11563/F. No. 187/11/2000-ITA-I]

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. 11564 · Notification No. 11562 →

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.