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Case law › Notifications › 2005 › Notification No. 252
Notification 29 November 2005

Notification No. 252

252/2005, dated 29-11-2005

What this is

Notification No. 252 was published on 29 November 2005. Its subject is 252/2005, dated 29-11-2005.

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

In exercise of the powers under sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, the Central Board of Direct Taxes amends the Schedule to Notification S.O. 1189(E) dated 3 December 2001. Serial number 1 and its entry are substituted so that the Director of Income-tax (Investigation), Ahmedabad has jurisdiction over the State of Gujarat other than the areas under the charges of the Chief Commissioners of Income-tax, Surat and Baroda. After serial number 18, a new serial number 19 is inserted creating the Director of Income-tax (Investigation), Surat with jurisdiction over the areas under the charges of the Chief Commissioners of Income-tax, Surat and Baroda in the State of Gujarat.

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.

252/2005, dated 29-11-2005

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.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 number 1 and the entry relating thereto, the following serial number and entry relating thereto shall be substituted, namely:-

1. Director of Income-tax (Inv.), Ahmedabad

State of Gujarat other than areas under the charges of CCsIT, Surat and Baroda."

(ii) after serial number 18 and the entries relating thereto, the following serial number and the entries relating thereto shall be inserted, namely:-

19. Director of Income-tax(Inv.), Surat

Areas under the charges of CCsIT, Surat and Baroda in the State of Gujarat."

F.No.187/24/2005-ITA-I

What to watch

Where you meet it

In a warrant of authorisation or a survey action in Gujarat, and in any objection that the authorising Director lacked jurisdiction over the area.

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. 253  ·  Notification No. 251 →

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.