VittSphere ONE Calculators Blog CA Prabhakar Kumar · FCA · ICAI 560762
Calculators Blog Handle my notice
Case law › Notifications › 2005 › Notification No. 09
Notification 20 January 2005

Notification No. 09

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

What this is

Notification No. 09 was published on 20 January 2005. 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

The Central Board of Direct Taxes, in exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, amends S.O. 1189(E) dated 3 December 2001. In the Schedule to that notification, serial numbers 13 and 16 and the entries relating to them are substituted, so that the Director of Income-tax (Inv.), Ludhiana has the territorial area of the States of Jammu and Kashmir and Punjab, and the Director of Income-tax (Inv.), Panchkula has the States of Haryana and Himachal Pradesh and the Union Territory of Chandigarh.

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.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. 9/2005, DATED 20-1-2005

S.O. 70(E).—In exercise of the powers conferred by Sub-section (1) and Sub-section (2) of Section 120 of the Income-tax Act, 1961, the Central Board of Direct Taxes hereby makes the following amendment in the notification of the Government of India, Ministry of Finance, Department of Revenue, (Central Board of Direct Taxes), number S.O. 1189(E), dated the 3rd December, 2001, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 3rd December, 2001, namely :—
In the Schedule to the said notification, for serial numbers 13 and 16 and the entries relating thereto, the following serial numbers and entries shall respectively be substituted, namely:—

S1. Nos.

Designation of Directors of Income-tax (Inv.)

Territorial Area

(1)

(2)

(3)

13.

Director of Income-tax (Inv.), Ludhiana

States of Jammu and Kashmir and Punjab.

16.

Director of Income-tax (Inv.), Panchkula

States of Haryana and Himachal Pradesh and Union Territory of Chandigarh.

[F. No. 187/15/2004-ITA.-I]

What to watch

Where you meet it

In a search or survey authorisation and in the jurisdiction recited in an investigation-wing notice in those States.

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. 10  ·  Notification No. 08 →

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.