Notification No. 210

S.O. (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 amendments in the notifications of the Government of Indi

What this is

Notification No. 210 was published on 6 October 2005. Its subject is S.O. (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 amendments in the notifications of the Government of Indi.

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. 210/2005, DATED 6-10-2005
S.O. (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 amendments in the notifications of the Government of India, Ministry of Finance, (Department of Revenue), Central Board of Direct Taxes, number S.O. 733(E) dated the 31s'July, 2001 and number S.O. 734(E) dated the 31Jt July, 2001.
(i) In the Schedule-I to the notification number S.O. 733(E) dated the 31st July, 2001, for serial numbers 1,12,24,32,39,44,49,51,55,57,69,73,74,76,78,81 and 85 and the entries relating thereto, the following serial numbers and entries shall respectively be substituted, namely-

SCHEDULE –1

Serial Number

Designation of the Income-tax Authorities

Head-quarters

Jurisdiction

(1)

(2)

(3)

(4)

1.

Chief Commissioner of Income-tax, Delhi-I

Delhi

Commissioner of Income-tax, Delhi-I

12.

Chief Commissioner of Income Tax, Mumbai-I

Mumbai

Commissioner of Income-tax, Mumbai-I
Commissioner of Income-tax, Mumbai-XI

24.

Chief Commissioner of Income Tax, Chennai-I

Chennai

Commissioner of Income-tax, Chennai-I
Commissioner of Income-tax, Chennai-ll

32.

Chief Commissioner of Income Tax, Ahmedabad-I

Ahmedabad

Commissioner of Income-tax, Ahmedabad-I]
Commissioner of Income-tax, Ahmedabad-ll

39.

Chief Commissioner of Income Tax, Pune-I

Pune

Commissioner of Income-tax, Pune-I
Commissioner of Income-tax, Pune-ll
Commissioner of Income tax, Pune-V

44.

Chief Commissioner of Income Tax, Bangalore-I

Bangalore

Commissioner of Income-tax, Bangalore-I
Commissioner of Income-tax, Bangalore-ll

49.

Chief Commissioner of Income Tax, Jaipur

Jaipur

Commissioner of Income-tax, Jaipur-l
Commissioner of Income-tax, Jaipur-ll
Commissioner of Income-tax, Jaipur-Ill
Commissioner of Income-tax, Alwar

51.

Chief Commissioner of Income Tax, Chandigarh

Chandigarh

Commissioner of Income-tax, Chandigarh-I
Commissioner of Income-tax, Chandigarh-ll
Commissioner of Income-tax, Patiala

55.

Chief Commissioner of Income Tax, Cochin

Cochin

Commissioner of Income-tax, Cochin
Commissioner of Income-tax, Trichur
Commissioner of Income-tax, Calicut
Commissioner of Income-tax, Kannur

57.

Chief Commissioner of Income Tax, Kolkata-I

Kolkata

Commissioner of Income- tax, Kolkata-I

69.

Chief Commissioner of Income Tax, Hyderabad-I

Hyderabad

Commissioner of Income-tax, Hyderabad-I
Commissioner of Income-tax, Hyderabad-IV
Commissioner of Income-tax, Hyderabad-V
Commissioner of Income-tax(TDS), Hyderabad

73.

Chief Commissioner of Income Tax, Bhubaneshwar

Bhubaneshwar

Commissioner of Income-tax, Bhubaneshwar
Commissioner of Income-tax, Cuttak
Commissioner of Income-tax, Sambalpur

74.

Chief Commissioner of Income Tax, Guwahati

Guwahati

Commissioner of Income-tax, Guwahati-I
Commissioner of Income-tax, Guwahati-ll
Commissioner of Income-tax, Jorhat

76.

Chief Commissioner of Income Tax, Patna-I

Patna

Commissioner of Income-tax, Patna-I
Commissioner of Income-tax, Bhagalpur
Commissioner of Income-tax, Dhanbad

78.

Chief Commissioner of Income Tax, Bhopal

Bhopal

Commissioner of Income-tax, Bhopal
Commissioner of Income-tax, Jabalpur-I
Commissioner of Income-tax, Jabalpur-ll
Commissioner of Income-tax, Gwalior

81.

Chief Commissioner of Income Tax, Lucknow-I

Lucknow

Commissioner of Income-tax, Lucknow-I
Commissioner of Income-tax, Lucknow-ll
Commissioner of Income-tax, Faizabad
Commissioner of Income-tax, Bareilly

85.

Chief Commissioner of Income Tax, Kanpur

Kanpur

Commissioner of Income-tax, Kanpur-I
Commissioner of Income-tax, Kanpur-ll
Commissioner of Income-tax, Agra-I
Commissioner of Income-tax, Agra-ll

(ii) In the Schedule-I to the notification number S.O. 734(E) dated the 31st July, 2001, for serial numbers 1 to 14 and the entries relating thereto, the following serial numbers and entries shall respectively be substituted, namely-

SCHEDULE-I

Serial Number

Designation of the Income-tax Authorities

Head- Quarters

Jurisdiction

(1)

(2)

(3)

(4)

1.

Director General of Income-tax (Investigation), Delhi

Delhi

Director of Income- tax (lnvestigation), Delhi-I
Director of Income- tax (lnvestigation), Delhi-II
Commissioner of Income-tax (CIB), Delhi.

2.

Director General of Income-tax (Investigation), Mumbai

Mumbai

Director of Income-tax (lnvestigation), Mumbai-I
Director of Income-tax (lnvestigation), Mumbai-II
Commissioner of Income- tax (CIB), Mumbai

3.

Director General of Income-tax (Investigation), Chennai

Chennai

Director of Income-tax (Investigation), Chennai
Commissioner of Income-tax (CIB), Chennai
Commissioner of Income-tax (Central), Chennai-I
Commissioner of Income-tax (Central), Chennai-II
Commissioner of Income-tax (Central), Chennai-III

4.

Director General of Income-tax (Investigation),Kolkata

Kolkata

Commissioner of Income-tax (Central), Kolkata-I
Commissioner of Income-tax (Central), Kolkata-ll
Commissioner of Income-tax (Central), Kolkata-lll
Director of Income-tax (lnvestigation), Kolkata
Director of Income-tax (lnvestigation), Bhubaneswar
Director of Income-tax (lnvestigation), Guwahati
Commissioner of Income-tax (CIB), Kolkata
Commissioner of Income-tax (CIB), Bhubaneshwar
Commissioner of Income-tax (CIB), Guwahati

5.

Director General of Income-tax (Investigation), Ahmedabad

Ahmedabad

Commissioner of Income-tax (Central), Ahmedabad-I
Commissioner of Income-tax (Central), Ahmedabad-ll
Director of Income-tax (lnvestigation), Ahmedabad
Commissioner of Income-tax (CIB), Ahmedabad

6.

Director General of Income-tax (Investigation), Pune

Pune

Commissioner of Income-tax (Central), Pune
Commissioner of Income-tax (Central), Nagpur
Director of Income-tax (lnvestigation), Pune
Director of Income-tax (lnvestigation), Nagpur
Commissioner of Income-tax (CIB), Pune

7.

Director General of Income-tax (Investigation), Bangalore

Bangalore

Director of Income-tax (lnvestigation), Bangalore
Commissioner of Income-tax (CIB), Bangalore
Commissioner of Income-tax (Central), Bangalore

8.

Director General of Income-tax (Investigation), Jaipur

Jaipur

Commissioner of Income-tax (Central), Jaipur
Director of Income-tax (lnvestigation), Jaipur
Commissioner of Income-tax (CIB), Jaipur

9.

Director General of Income-tax (Investigation), Chandigarh

Chandigarh

Commissioner of Income-tax (Central), Ludhiana
Director of Income-tax (lnvestigation), Panchkula
Director of Income-tax (lnvestigation), Ludhiana
Commissioner of Income- tax (CIB), Chandigarh

10.

Director General of Income-tax (Investigation), Cochin

Cochin

Commissioner of Income-tax (Central), Cochin
Director of Income-tax (lnvestigation), Cochin
Commissioner of Income-tax (CIB), Cochin

11.

Director General of Income-tax (Investigation), Hyderabad

Hyderabad

Director of Income-tax (lnvestigation), Hyderabad
Commissioner of Income-tax (CIB), Hyderabad
Commissioner of Income-tax (Central), Hyderabad

12.

Director General of Income-tax (Investigation), Patna

Patna

Commissioner of Income-tax (Central), Patna
Director of income-tax (lnvestigation), Patna
Commissioner of Income-tax (CIB), Patna

13.

Director General of Income-tax (Investigation), Bhopal

Bhopal

Director of Income-tax (lnvestigation), Bhopal
Commissioner of Income-tax (CIB), Bhopal

14.

Director General of Income-tax (lnvestigation), Lucknow

Lucknow

Commissioner of Income-tax (Central), Kanpur
Director of Income-tax (lnvestigation), Kanpur
Commissioner of Income-tax (CIB), Kanpur
Commissioner of Income-tax (CIB), Lucknow

[F.NO.187/21/2005-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. 211 · Notification No. 209 →

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.