Notification No. 026

A notification under section 120 of the Income-tax Act, 1961

What this is

Notification No. 026 was published on 12 February 2007. Its subject is A notification under section 120 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 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. 26/2007, DATED 12-2-2007

In exercise of 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 amendment in the notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, Number S.O. 733(E), dated the 31st July, 2001, namely:-
In the said notification, in the Schedule I, for serial number 83 and the entries relating thereto, the following shall be substituted, namely:-

Serial Number

Designation of Income-tax Authorities

Headquarters

Jurisdiction

(1)

(2)

(3)

(4)

"83.

Chief Commissioner of Income-tax Ghaziabad

Ghaziabad

(i) Commissioner of Income-tax, Meerut

(ii) Commissioner of Income-tax, Aligarh

(iii) Commissioner of Income-tax, Ghaziabad

(iv) Commissioner of Income-tax, Mujaffarnagar

[F. No. 187/1/2007-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. 027 · Notification No. 025 →

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.