Notification No. 278

Income Tax Notification No: 278 (05-Nov-04) Amendments in the Notification No

What this is

Notification No. 278 was published on 5 November 2004. Its subject is Income Tax Notification No: 278 (05-Nov-04) Amendments in the Notification No.

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 : 278

Section(s) Referred : Section 120

Date of Issue : 5/11/2004

Notification No. 278 of 2004, dt. 5th Nov., 2004

Income Tax Notification No: 278 (05-Nov-04) Amendments in the Notification No. 239 /2004, dated the 9th September, 2004 - Jurisdiction of Specified Officers

In exercise of the powers conferred by sub-sections (1) and (2) of 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. 994(E) dated the 9th September, 2004, namely:-

In the said notification, in the Schedule annexed thereto, for serial numbers 1, 2, 6, 7, 8, 9, 10 and 11 and the entries relating thereto, the following serial numbers and entries shall, respectively, be substituted, namely:-

SCHEDULE

Serial Number Designation of Income-Tax authorities Head Quarter Territorial Area Persons or Class of Persons

(1) (2) (3) (4) (5)

1. Joint Commissioner of Income - tax (Transfer Pricing Officer-I), Delhi Delhi Areas lying within the territorial limits of states of Delhi, Rajasthan, Punjab, Haryana, Jammu and Kashmir, Uttar Pradesh, Uttaranchal, Himachal Pradesh and the Union territory of Chandigarh. Persons or class of persons whose names begin with alphabet A to L and are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4.

2. Joint Commissioner of Income-tax (Transfer Pricing Officer-II), Delhi Delhi Areas lying within the territorial limits of states of Delhi, Rajasthan, Punjab, Haryana, Jammu and Kashmir, Uttar Pradesh, Uttaranchal, Himachal Pradesh and the Union territory of Chandigarh. Persons or class of persons whose names begin with alphabet M to Z and are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4.

3. Joint Commissioner of Income-tax (Transfer Pricing Officer), Bangalore Bangalore Areas lying within the territorial limits of states of Karnataka and Goa. Persons or class of persons whose names begin with the alphabet A to Z and are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4.

4. Joint Commissioner of Income-tax (Transfer Pricing Officer), Hyderabad Hyderabad Areas lying within the territorial limits of state of Andhra Pradesh. Persons or class of persons whose names begin with the alphabet A to Z and are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4.

5. Joint Commissioner of Income-tax (Transfer Pricing Officer-I), Chennai Chennai Areas lying within the territorial limits of states/ union territories of Tamil Nadu, Kerala, Pondicherry and Lakshadweep. Persons or class of persons whose names begin with alphabet A to L and are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4.

6. Joint Commissioner of Income-tax (Transfer Pricing Officer-II), Chennai Chennai Areas lying within the territorial limits of states/ union territories of Tamil Nadu, Kerala, Pondicherry and Lakshadweep. Persons or class of persons whose names begin with alphabet M to Z and are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4.

7. Joint Commissioner of Income-tax (Transfer Pricing Officer-I), Kolkata Kolkata Areas lying within the territorial limits of states/ union territories of West Bengal, North East Region, Orissa, Jharkhand, Bihar, Chhatisgarh and Andaman and Nicobar Islands. Persons or class of persons whose names begin with alphabet A to L and are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4.

8. Joint Commissioner of Income-tax (Transfer Pricing Officer-II), Kolkata Kolkata Areas lying within the territorial limits of states/ union territories of West Bengal, North East Region, Orissa, Jharkhand, Bihar, Chhatisgarh and Andaman and Nicobar Islands. Persons or class of persons whose names begin with alphabet M to Z and are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4.

File No.142/7/2004-TPL

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. 279 · Notification No. 277 →

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.