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Case law › Notifications › 2003 › Notification No. 37
Notification 25 February 2003

Notification No. 37

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

What this is

Notification No. 37 was published on 25 February 2003. 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 section 120 of the Income-tax Act, 1961, the Central Board of Direct Taxes amends its notification S.O. 733(E) dated 31 July 2001. In Schedule-I to that notification, serial numbers 19 and 90 and the entries relating to them are substituted. The Chief Commissioner of Income-tax (Central), Mumbai-II, with headquarters at Mumbai, is given jurisdiction over the Commissioners of Income-tax (Central), Mumbai-II and Mumbai-III; and the Chief Commissioner of Income-tax (Central), Mumbai-I, with headquarters at Mumbai, over the Commissioners of Income-tax (Central), Mumbai-I and Mumbai-IV. The notification takes force with effect from the date of publication in the Official Gazette.

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 : 37

Section(s) Referred : s. 120

Date of Issue : 25/2/2003

Notification No. 37 of 2003, dt 25th Feb., 2003.

In exercise of the powers conferred by section 120 of the Income-tax Act, 1961, (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendments in the notification of the Government of India, Ministry of Finance, (Department of Revenue), Central Board of Direct Taxes, S.O. 733(E) dated 31st July, 2001 namely:

In Schedule-I, to the said notification for serial numbers 19 and 90, and the entries relating thereto, the following serial numbers and entries shall respectively be substituted, namely:

SCHEDULE-I

S. Designation of Income-tax Head- Jurisdiction

Nos. authorities quarters

1 2 3 4

"19. Chief Commissioner of Income- Mumbai (i) Commissioner of

tax (Central), Mumbai-II Income-tax (Central),

Mumbai-II.

(ii) Commissioner of

Income-tax (Central),

Mumbai-III.

90 Chief Commissioner of Income- Mumbai (i) Commissioner of

tax (Central), Mumbai-I Income-tax (Central),

Mumbai-I.

(ii) Commissioner of

Income-tax (Central),

Mumbai-IV.

2. This notification will take force with effect from the date of publication in the Official Gazette.

[F. No. 187/11/2002-ITA-I]

From when

the date of publication in the Official Gazette.

What to watch

Where you meet it

In a search or centralised assessment in a Mumbai Central charge, where an approval or direction of the Chief Commissioner is on record.

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. 38  ·  Notification No. 36 →

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.