Notification No. 50

Section 118 of the Income-tax Act, 1961 - Income-tax Authorities - Control of - Notified Subordinate Officers

What this is

Notification No. 50 was published on 12 March 2003. Its subject is Section 118 of the Income-tax Act, 1961 - Income-tax Authorities - Control of - Notified Subordinate Officers.

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.92CA	s.166, s.532
s.118	s.238

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.

SECTION 118 OF THE INCOME-TAX ACT, 1961 - INCOME-TAX AUTHORITIES - CONTROL OF - NOTIFIED SUBORDINATE OFFICERS

NOTIFICATION NO. SO 279(E), DATED 12-3-2003 [SUPERSEDED BY NOTIFICATION NO. 60/2014 [F.NO.187/29/2014 (ITA.I)]/SO 2817(E), DATED 3-11-2014]

In exercise of the powers conferred by section 118 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby directs that :—

(a) the Transfer Pricing Officer referred to in the Explanation to section 92CA of the said Act, as specified in column (4), of the Table below shall be subordinate to the Director of Income-tax specified in column (3) of the Table;

(b) the Director of Income-tax, as specified in column (3), shall be subordinate to the Director General of Income-tax specified in column (2) of the aforesaid Table.

TABLE

S. No.

Chief Commissioner/Director General of Income-tax

Commissioner/ Director of Income-tax

Transfer Pricing Officer

(1)

(2)

(3)

(4)

1

Director General of Income-tax (International Taxation), Delhi

Director of Income-tax(Transfer Pricing), Delhi.

(i) Joint Commissioner of Income-tax (Transfer Pricing Officer-I), Delhi

(ii) Joint Commissioner of Income-tax (Transfer Pricing Officer-II), Delhi.

(iii) Joint Commissioner of Income-tax (Transfer Pricing Officer-III), Delhi

2.

Director General of Income-tax(International Taxation), Delhi

Director of Income-tax (Transfer Pricing), Mumbai.

(i) Joint Commissioner of Income-tax(Transfer Pricing Officer-I), Mumbai

(ii) Joint Commissioner of Income-tax (Transfer Pricing Officer-II), Mumbai

(iii) Joint Commissioner of Income-tax (Transfer Pricing Officer-III), Mumbai

(iv) Joint Commissioner of Income-tax (Transfer Pricing Officer-IV), Mumbai

(v) Joint Commissioner of Income-tax (Transfer Pricing Officer-V), Mumbai

3.

Director General of Income-tax(International Taxation), Delhi

Director of Income-tax (Transfer Pricing), Bangalore.

(i) Joint Commissioner of Income- tax (Transfer Pricing Officer-I), Bangalore.

(ii) Joint Commissioner of Income-tax (Transfer Pricing Officer-II), Bangalore.

(iii) Joint Commissioner of Income-tax (Transfer Pricing Officer-III), Hyderabad.

4.

Director General of Income-tax(International Taxation), Delhi

Director of Income-tax (Transfer Pricing), Kolkata

(i) Joint Commissioner of Income-tax (Transfer Pricing Officer-I), Kolkata

(ii) Joint Commissioner of Income-tax (Transfer Pricing Officer-II), Kolkata.

5.

Director General of Income-tax(International Taxation), Delhi

Director of Income-tax (Transfer Pricing), Chennai

(i) Joint Commissioner of Income-tax (Transfer Pricing Officer-I), Chennai

(ii) Joint Commissioner of Income-tax (Transfer Pricing Officer-II), Chennai.

Notification : No. SO 279(E), dated12-3-2003, as amended by Notification No.626(E), dated 18-5-2004 and notificatioin No. 260/2005 [F.No. 187/11/2005-IT(A-I)], dated 15-12-2005.

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. 93/2020 [F. No. 370142/35/2020-TPL] / SO 4805(E) — For the completion or compliance of action referred to in- (A) clause (a) of sub-section (1) of section 3 of the Act spe 31 December 2020
Notification No. 20/2024 [F. No. 279/Misc./66/2014-ITJ (Pt.)] / SO 539(E) — Ministry of Finance 6 February 2024
Notification No. 41/2023 [F. No. 187/1/2023-ITA-I] / SO 2625(E) — Ministry of Finance 14 June 2023
Notification No.122/2022 [F.No.187/3/2020-ITA-I]/ SO 5256(E) — Ministry of Finance 14 November 2022
Notification No.123/2022 [F.No.187/3/2020-ITA-I]/ SO 5257(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 14 November 2022
Notification No. 82/2022 [F. No. 187/3/2020-ITA-I] / SO 3148(E) — Ministry of Finance 8 July 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.