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Case law › Notifications › 2002 › Notification: 83 Date of Issue : 10/4/2002
Notification 10 April 2002

Notification: 83 Date of Issue : 10/4/2002

[Notification No. 83 of 2002, dt. 10th April, 2002]

What this is

Notification: 83 Date of Issue : 10/4/2002 was published on 10 April 2002. Its subject is [Notification No. 83 of 2002, dt. 10th April, 2002].

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

The notification, made under section 120, amends the notification S.O. 883(E) dated 14 September 2001 which fixes the jurisdiction of income-tax authorities. In the Schedule to that notification, against serial No. 13 relating to the Commissioner of Income-tax (CM), Bangalore, the entry in column No. 4 is changed from 'Area within the State of Karnataka' to 'Area within the States of Karnataka and Goa'. The territorial jurisdiction of that charge is thereby extended to Goa.

Who it reaches

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 ActNow
s.120s.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 : 83

Date of Issue : 10/4/2002

Section(s) Referred : s. 120

[Notification No. 83 of 2002, dt. 10th April, 2002]

In exercise of the powers conferred by section 120 of the Income-tax Act, 1961, the Central Board of Direct Taxes hereby makes the following further amendments to the Notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, bearing S.O. 883(E) dated 14th September, 2001, namely:

(i) In the Schedule, against serial No. 13 relating to Commissioner of Income-tax (CM), Bangalore, in column No. 4, for "Area within the State of Karnataka", read "Area within the States of Karnataka and Goa".

2. This notification shall take effect, from the date of publication in the Official Gazette.

[F No. 187/6A/2001-ITA-I]

From when

the date of publication in the Official Gazette.

What to watch

Where you meet it

A reader meets this where an objection is taken to the jurisdiction of the officer issuing a notice or order in respect of an assessee in Goa.

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: 84 Date of Issue : 10/4/2002  ·  Notification: 82 Date of Issue : 10/4/2002 →

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.