Notification No. 412(E)

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

What this is

Notification No. 412(E) was published on 24 April 2000. 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, and in supersession of notification S.O. 703(E) dated 1 September 1999 except as respects things done or omitted to be done, the Central Board of Direct Taxes directs that the Chief Commissioners specified in column (2) of the annexed Schedule, with headquarters in column (3), shall exercise their powers and perform their functions in respect of the territorial areas, persons, incomes or cases over which the Commissioners of Income-tax and Commissioners of Income-tax (Appeals) in column (4) have jurisdiction. It also authorises those Chief Commissioners, or as the case may be the Commissioners in column (4), to issue written orders for the exercise of powers and performance of functions by income-tax authorities subordinate to them within their jurisdiction. The Schedule covers the Chief Commissioner of Income-tax, Guwahati, over the Commissioners at Guwahati and Shillong and the Commissioner (Appeals), Guwahati; the Chief Commissioner, Bhubaneshwar, over the Commissioners at Bhubaneshwar and Sambalpur and the Commissioners (Appeals) at Bhubaneshwar-I and II and Cuttack; and the Chief Commissioner, Panchkula, over the Commissioners at Panchkula, Shimla and Rohtak and the Commissioners (Appeals) at Shimla, Rohtak and Faridabad.

Who it reaches

the Chief Commissioners at Guwahati, Bhubaneshwar and Panchkula
the Commissioners and Commissioners (Appeals) named in column (4)
subordinate income-tax authorities to whom work is allotted by written order
assessees in the territorial areas covered by 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), and in supersession of Notification No. S. O. 703(E), dated 1-9-1999, except as respect things done or omitted to have been done, the Central Board of Direct Taxes hereby :---

(a) directs that the Chief Commissioners specified in column (2) of the Schedule 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 and Commissioner of Income-tax (Appeals) specified in their corresponding entries in column (4) of the said Schedule having jurisdiction vested in them;

(b) authorises the Chief Commissioners of Income-tax 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 power 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 of persons or of such incomes or classes of incomes or of such cases or classes of cases under their jurisdiction as may be specified in such orders :

SCHEDULE ------ Sl. No. Designation Headquarters jurisdiction ------ (1) (2) (3) (4) ------ 1. Chief Commissio- Guwahati (i) Commissioner of Income-tax, Guwa ner of Income-tax, hati. Guwahati (ii) Commissioner of Income-tax, Shil long.

(iii) Commissioner of Income-tax (Appeals), Guwahati,

2. Chief Commissio- Bhubaneshwar (i) Commissioner of Income-tax, Bhuba ner of Income-tax, neshwar Bhubaneshwar (ii) Commissioner of Income-tax, Sambalpur,

(iii) Commissioner of Income-tax (Appeals-I), Bhubaneshwar.

(iv) Commissioner of Income-tax (Appeals-II), Bhubaneshwar.

(v) Commissioner of Income-tax (Appeals), Cuttack.

3. Chief Commissio- Panchkula (i) Commissioner of Income-tax. Panch- ner of Income-tax, kula. Panchkula (ii) Commissioner of Income-tax, Shimla.

(iii) Commissioner of Income-tax, Rohtak.

(iv) Commissioner of Income-tax (Appeals), Shimla.

(v) Commissioner of Income-tax (Appeals), Rohtak.

(vi) Commissioner of Income-tax (Appeals), Faridabad. -------- [Notification No. 11343/F. No. 187/8/99-ITA-I]

What to watch

The notification supersedes S.O. 703(E) dated 1 September 1999 except as respects things done or omitted to be done under it.
It gives no separate date of commencement on the face of the text.
The power in clause (b) is exercised by written order, so an authority's jurisdiction over a case is traced to such an order and not to the notification alone.
The Commissioners (Appeals) are placed within the Chief Commissioners' charges along with the assessing Commissioners.

Where you meet it

In an assessment or appellate order from these charges, where the officer's authority is traced to this Schedule and to the orders issued under it.

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. 11346 · Notification No. 11345 →

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.