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Case law › Notifications › 2004 › Notification No. 146
Notification 18 May 2004

Notification No. 146

Amendment of the Income-tax Rules under section 3 of the Income-tax Act, 1961

What this is

Notification No. 146 was published on 18 May 2004. Its subject is Amendment of the Income-tax Rules under section 3 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

Acting under section 118 of the Income-tax Act, 1961, the Central Board of Direct Taxes amends S.O. 279(E) dated 12 March 2003. In the Table to that notification, at serial number 2, under column (4), after entries (i) and (ii), the entry "Joint Commissioner of Income-tax (Transfer Pricing Officer-III), Mumbai" is inserted. The effect is to add a third Transfer Pricing Officer at Mumbai to the list of authorities subordinate under that notification.

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.3s.3
s.118s.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.

Notification No : 146

Section(s) Referred : section 118

Date of Issue : 18/5/2004

Notification No. 146 of 2004, dt. 18th May, 2004

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 amends the notification of the Government of India in the Ministry of Finance, Department of Revenue, no. S.O.279(E) published in the Gazette of India. Extraordinary, Part II, section 3(ii), dated the 12th March, 2003, namely:-

In the said notification, in the Table, at serial no.2, under column (4), after the entries no. (i), and (ii), the following shall be inserted, namely:-

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

This Notification shall come into force with effect from the date of publication in the Official Gazette.

F.No.500/ 18/2002-FTD

From when

the date of publication in the Official Gazette.

What to watch

Where you meet it

In a reference of an international transaction to a Transfer Pricing Officer at Mumbai and in the order determining the arm's length price.

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. 147  ·  Notification No. 145 →

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.