VittSphere ONE Calculators Blog CA Prabhakar Kumar · FCA · ICAI 560762
Calculators Blog Handle my notice
Case law › Notifications › 2004 › Notification No. 04
Notification 8 January 2004

Notification No. 04

A notification under section 2 of the Income-tax Act, 1961

What this is

Notification No. 04 was published on 8 January 2004. Its subject is A notification under section 2 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 ActNow
s.2s.2, s.346, s.355
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 : 4

Section(s) Referred :

Date of Issue : 8/1/2004

Notification No. 4 of 2004, dt. 8th Jan., 2004

In exercise of the powers conferred by sub-section (2) of Section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby authorises the Chief Commissioner of Income-tax, Mumbai-IX, to issue orders, in writing, for exercise of powers and performance of functions under the Income-tax Act, 1961, concurrently by all or any of the Assessing Officers as defined under section 2(7A) of the said Act, subordinate to him.

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. 05  ·  Notification No. 03 →

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.