Notification No. 03

Amendment of the Income-tax Rules under section 120 of the Income-tax Act, 1961

What this is

Notification No. 03 was published on 12 January 2005. Its subject is Amendment of the Income-tax Rules under section 120 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

The Central Board of Direct Taxes, in exercise of the powers conferred by section 120 of the Income-tax Act, 1961, further amends notification S.O. 883(E) dated 14 September 2001. In the Schedule to that notification, against serial number 3 relating to the Commissioner of Income-tax (CIB), Chennai, in column (4) the words "Area within the limits of State of Tamil Nadu and the union territory of Pondicherry" are substituted for "Area within the limits of State of Tamil Nadu". The effect is to add the union territory of Pondicherry to that Commissioner's territorial area.

Who it reaches

the Commissioner of Income-tax (Central Information Branch), Chennai
persons in the union territory of Pondicherry from whom information is gathered by the Central Information Branch

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. 3/2005, DATED 12-1-2005

S.O. 44(E).—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 further 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, namely:—
In the Schedule to the notification, against serial No 3 relating to Commissioner of Income-tax (CIB), Chennai, in column No. 4, for the words, "Area within the limits of State of Tamil Nadu'', the following words shall be substituted, namely—
"Area within the limits of State of Tamil Nadu and the union territory of Pondicherry".

[F. No 187/24/2004-ITA. 1]

What to watch

The amendment is confined to column (4) against serial number 3 of the Schedule to S.O. 883(E) dated 14 September 2001; nothing else in that notification is altered.
The notification states no commencement date of its own.
Only the territorial area is enlarged; the designation and headquarters at serial number 3 are untouched.

Where you meet it

In the exercise of jurisdiction by the Commissioner of Income-tax (CIB), Chennai over Pondicherry, where the source of his territorial authority under section 120 is in question.

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. 04 · Notification No. 02 →

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.