Notification No. 03

A notification under section 120 of the Income-tax Act, 1961

What this is

Notification No. 03 was published on 8 January 2004. Its subject is A notification under section 120 of the Income-tax Act, 1961.

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 : 3

Section(s) Referred :

Date of Issue : 8/1/2004

Notification No. 3 of 2004, dt. 8th Jan., 2004

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 in the Ministry of Finance, (Department of Revenue), Central Board of Direct Taxes number S.O. 733(E) dated the 31st July, 2001 as amended from time to time, namely:-

(i) In the Schedule-I to the said notification, for serial numbers 20 and 89 and the entries relating thereto, the following shall be substituted, namely:-

S. Nos. Designation Income-tax Authorities Head-quarters Jurisdiction

(1) (2) (3) (4)

20 Chief Commissioner of Income Tax, Mumbai-IX Mumbai (i) Commissioner of Income Tax, Mumbai-XIV

(ii) Commissioner of Income Tax, Mumbai-XV

(iii) Commissioner of Income Tax, Mumbai-XVI

(iv) Commissioner of Income Tax, Mumbai-XXVI

(v) Commissioner of Income Tax, Mumbai-XXVII

(vi) Commissioner of Income Tax, Mumbai-XXVIII

(vii) Commissioner of Income Tax, Mumbai-XXIX

89 Chief Commissioner of Income Tax, Mumbai- XIII Mumbai (i) Commissioner of Income Tax, Mumbai-XXIV

(ii) Commissioner of Income Tax, Mumbai-XXV."

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

File No.187/21/2003-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.