Notification No. 846E-

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.

Notification No. S.O. 846(E), dated 30th August, 2001.

In partial modification of Notification No. 229/2001, dated 31st July, 2001, issued from F.No. 187/6/2001-ITA.I, the following amendments are ordered:

(1) At Sr. No. 28 (page No. 40 of 251 ITR) of column No. 4, the words "(iii) Commissioner of Income-tax, Chennai-XI" shall be deleted.

(2) At Sr. No. 42 (page No. 41 of 251 ITR) of column No. 3, the word "Kolhapur" be replaced by the word "Thane".

(3) At Sr. No. 67 (page No. 44 of 251 ITR) of column No. 3, the word "Kolkata" be replaced by the word "Jalpaiguri".

(4) At Sr. No. 68 (page No. 45 of 251 ITR) of column No. 3, the word "Kolkata" be replaced by the word "Durgapur".

The other contents of the notification shall remain unchanged.

[Notification No. 256/2001/F. No. 187/6/2001-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. 856E- · Notification No. 962E- →

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.

What this is

The provisions it speaks to

The instrument, as the Board published it

On the same provision