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Case law › Notifications › 2006 › Notification No. 185
Notification 18 July 2006

Notification No. 185

A notification under section 94 of the Income-tax Act, 1961

What this is

Notification No. 185 was published on 18 July 2006. Its subject is A notification under section 94 of the Income-tax Act, 1961.

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.94s.175
s.106no counterpart recorded
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. 185/2006, DATED 18-7-2006

S.O. 1125(E).—In exercise of the powers conferred by sub-section (2) of section 94 and Section 106 of the Finance Act, 2005 (18 of 2005) read with sub-sections (1) and (2) of Section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby authorises the Income-tax authority as specified below, to exercise or perform all or any of the powers and functions conferred on, or, as the case may be, assigned to an Assessing Officer for the purpose of Chapter VII of the Finance Act, 2005 relating to Banking Cash Transaction Tax, —
the Assessing Officer, for the purposes of Chapter VII of the Finance Act, 2005, shall be the same who is having jurisdiction in respect of the assessee for the purposes of the Income-tax Act, 1961.
[F. No. 187/03/2006-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. 186  ·  Notification No. 182 →

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.