Notification No. 127

New Jurisdiction of CIBS OF KOLKATA & GWAHATI

What this is

Notification No. 127 was published on 31 March 2004. Its subject is New Jurisdiction of CIBS OF KOLKATA & GWAHATI.

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 : 127

Section(s) Referred :

Date of Issue : 31/3/2004

Notification No. 127 of 2004, dt. 31st Mar., 2004

New Jurisdiction of CIBS OF KOLKATA & GWAHATI

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, number S.O.883(E) dated the 14th September. 2001.

(i) In Schedule to the said notification for serial number 4 and the entries relating thereto, the following serial number and the entries respectively be substituted, namely-

SCHEDULE

S.No.

Designation of Income-tax Authorities

Headquarters

Territorial area

Persons or class of persons

Powers and functions

(1)

(2)

(3)

(4)

(5)

(6)

4.

Commissioner of Income Tax, (CIB). Kolkata

Kolkata West Bengal

Area within the limits of (a) States of West Bengal and Sikkim (b) Union territory of Andaman and Nikobar

(a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4);

(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).

All powers and functions for collection of information in respect of persons mentioned in column (5).

(ii) In Schedule to the said notification, after serial number 16 and the entries relating thereto, the following serial number and the entries shall be inserted, namely-

S. No.

Designation of Income-tax Authorities

Headquarters

Territorial area

Persons or class of persons

Powers and functions

17.

Commissioner of Income-tax, (CIB), Guwahati

Guwahati

Area within the limits of States of Assam. Meghalaya, Mizoram, Manipur, Tripura, Arunachal Pradesh and Nagaland.

(a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4);

(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).

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

F.No.187/10/2003-ITA.I(Pt.)

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

← Notification No. 128 · Notification No. 126 →

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.