Notification No. 207

Amendments in the Notification of CBDT, Number S.o. 732(E), Dated the 3RD July, 2001

What this is

Notification No. 207 was published on 26 September 2005. Its subject is Amendments in the Notification of CBDT, Number S.o. 732(E), Dated the 3RD July, 2001.

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.

AMENDMENTS IN THE NOTIFICATION OF CBDT, NUMBER S.O. 732(E), DATED THE 3RD JULY, 2001.
NOTIFICATION NO. 207/05, DATED 26-9-2005
S.O. 1392(E) - In exercise of the powers conferred by sub-section (1) and sub-section (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. 732(E) dated the 3rd July, 2001, namely :—
1. In the said notification, in the Schedule-I, for serial numbers 53 and 56 and the entries relating thereto, the following serial numbers and entries shall, respectively, be substituted, namely: —

Sl. No.

Designation of Income-tax authorities

Headquarters

Territorial Area

Persons or classes of persons

Cases or classes of cases

1

2

3

4

5

6

53

Commissioner of Income-tax, Rajkot - I

Rajkot, Gujarat

In the State of Gujarat:—

(a)

persons referred to in item (a) of column 6, being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in items (a) and (b) of column 4;

(a)

Persons whose principal source of income is other than from "Salary", and referred to in corresponding entries in items (a), (b) and (c) of column 5.

(a)

Municipal "Wards of Rajkot No. 6, 10, 13, 14, 15, 17 and 18 (As per Rajkot Municipal Corporation notification dated the 16th May, 1988)

(b)

Talukas of the Revenue District of" Rajkot :—

(b)

persons referred to in item (a) of column 6, being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in items (a) and (b) of column 4;

(b)

All cases of persons referred to in corresponding entries in items (d), (e) and (f) of column 5.

(i) (ii)

(iii ) (iv) (v) (vi) (vii)

Wankaner Kotada Sangani

Lodhika

Rajkot

Gondal

Jetpur

Upleta

(c)

persons referred to in item (a) of column 6, being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in items (a) and (b) of column 4;

(c)

Kutch District

(d)

persons referred to in item (b) of column 6, being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (c) of column 4;

(e)

persons referred to in item (b) column 6, being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (c) of column 4;

(f)

persons referred to in item (b) of column 6, being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (c) of column 4.

56

Commisioner of Income-tax, Jamnagar

Jamnagar, Gujarat

In the State of Gujarat—

Districts of Jamnagar and Porbandar.

(a)

persons referred to in column 6, being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column 4;

All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column 5.

(b)

persons referred to in column 6, being 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 referred to in column 6, being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column 4.

[F. No. 187/17/2004-ITA-I]

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. 208 · Notification No. 206 →

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.