Notification No. 10

images/spacer.gif" width="1" height="1">

What this is

Notification No. 10 was published on 8 January 2003. Its subject is images/spacer.gif" width="1" height="1">.

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.

images/spacer.gif" width="1" height="1">

Notification No

:

10

Section(s) Referred

:

s. 120

Date of Issue

:

8/1/2003

Notification No. 10 of 2003, dt. 8th Jan., 2003

In exercise of the powers conferred by sub-section (6) of section 120 of the makes the following amendments in the notification of the Government of India, Ministry of Finance, (Department of Revenue), Central Board of Direct Taxes, number S.O. 883(E) dated 14th September, 2001, namely:

In the Schedule to the said notification, for serial number 2 and the entries relating thereto, the following serial number and entries shall respectively be substituted, namely:

SCHEDULE

S. Designation of Head- Territorial area Persons or class of Powers and

No. the Income-tax quarter persons functions

authorities

(1) (2) (3) (4) (5) (6)

2. Commissioner of Mumbai Area within the (a) Persons other All powers and

Income-tax limits of Mumbai than companies functions for

(CIB), Mumbai Municipal deriving income collection of

Corporation, from sources other information in

Municipal than income from respect of

Corporation of business or persons

Greater Mumbai profession and mentioned in

and Navi Mumbai residing within the column (5).

Municipal territorial area

Corporation in mentioned in

the State of column (4);

Maharashtra. (b) persons other'

than companies

deriving income

from business or

profession and

whose principal

place of business

is within the

territorial area

mentioned in

column (4);

(c) persons being

companies

registered under

the Companies

Act, 1956, and

having registered

office in the area

mentioned in

column (4).

The other contents of the notification shall remain unchanged.

2. This notification shall take effect on and from the date of its publication in the Official Gazette.

[F. No. 187/15/2002-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

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.