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Case law › Notifications › 2007 › Notification No. 200
Notification 31 May 2007

Notification No. 200

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

What this is

Notification No. 200 was published on 31 May 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 ActNow
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. 200/2007, DATED 31-5-2007

In exercise of the powers conferred by sub-section (1) and (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 notifications of the Government of India, Ministry of Finance, (Department of Revenue), Central Board of Direct Taxes, number of S.O. 732(E) dated 3rd July, 2001, namely:-
In the said notification,-
(i) In the Schedule-I, for serial numbers 34 and 35 and the entries relating thereto, the following serial number and entries shall respectively be substituted, namely:-
SCHEDULE

S. No.

Designation of Income-tax authorities

Headquarters

Territorial Areas

Persons or classes of persons

Cases or classes of cases

(1)

(2)

(3)

(4)

(5)

(6)

34

Commissioner of Income-Tax, Delhi-XIV

Delhi

National Capital Territory of Delhi

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).

(i) Persons being employees of or receiving pension from:

(a) Central Government;

(b) Government of National Capital Territory;

(c) Hospitals situated within the area mentioned in column (4);

(d) University Grants Commission;

(e) Airlines( except those airlines which are registered in the territory of India;

(f) Indian Air Force;

(g) All India Institute of Medical Sciences;

(ii) All persons having principal source of income from 'salary' and whose employer's name begins with Alphabet 'G'.

35

Commiss-ioner of Income-tax, Delhi-XV

Delhi

National Capital Territory of Delhi

Persons referred to in column (6) being individual or Hindu Undivided Family, deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4).

(i) Persons being employees of or receiving pension from:

(a) Banks;

(b) Public Sector Units;

(c) Schools and Colleges;

(ii) all persons having principal source of income from ‘salary’ and whose employer's name begins with alphabets 'B' or 'K'.

2. This notification shall come into force with effect from 1-6-2007.
[F. No.187/8/2007-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. 201  ·  Notification No. 199 →

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.