Notification No. 223

Section 120 of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities - Amendments in Notification No. SO 733(E), dated 31-7-2001

What this is

Notification No. 223 was published on 10 August 2007. Its subject is Section 120 of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities - Amendments in Notification No. SO 733(E), dated 31-7-2001.

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.

Section 120 of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities - Amendments in Notification No. SO 733(E), dated 31-7-2001
NOTIFICATION NO. 223/2007, DATED 10-8-2007
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 further amendment to 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 Schedule-I to the Notification number S.O. 733 (E) dated the 31 st July, 2001, for serial numbers 24, 25, 32, 39, 43, 44, 45, 49, 51, 55, 57, 62, 73, 74, 76, 78, 81 and 85 and the entries relating thereto, the following serial numbers and entries shall respectively be substituted, namely-

Serial Number

Designation of the Income-tax Authorities

Head-quarters

Jurisdiction

(1)

(2)

(3)

(4)

24.

Chief Commissioner of Income-tax, Chennai-I

Chennai

(i) Commissioner of Income-tax, Chennai-I

(ii) Commissioner of Income-tax, Chennai-II

(iii) Commissioner of Income-tax (TDS), Chennai

25.

Chief Commissioner of Income-tax, Chennai-II

Chennai

(i) Commissioner of Income-tax, Chennai-III

(ii) Commissioner of Income-tax, Chennai-IV

32.

Chief Commissioner of Income-tax, Ahmedabad-I

Ahmedabad

(i) Commissioner of Income-tax, Ahmedabad-I

(ii) Commissioner of Income-tax, Ahmedabad-II

(iii) Commissioner of Income-tax (TDS), Ahmedabad

39.

Chief Commissioner of Income-tax, Pune-I

Pune

(i) Commissioner of Income-tax, Pune-I

(ii) Commissioner of Income-tax, Pune-II

(iii) Commissioner of Income tax, Pune-V

(iv) Commissioner of Income-tax (TDS), Pune

43.

Chief Commissioner of Income-tax, Nagpur

Nagpur

(i) Commissioner of Income-tax, Nagpur-I

(ii) Commissioner of Income-tax, Nagpur-II

(iii) Commissioner of Income-tax, Nagpur-III

(iv) Commissioner of Income-tax, Nagpur-IV

(v) Commissioner of Income-tax (TDS), Nagpur

44.

Chief Commissioner of Income-tax, Bangalore-I

Bangalore

(i) Commissioner of Income-tax, Bangalore-I

(ii) Commissioner of Income-tax, Bangalore-II

(iii) Commissioner of Income-tax (TDS), Bangalore

45.

Chief Commissioner of Income-tax, Bangalore-II

Bangalore

(i) Commissioner of Income-tax, Bangalore-III

(ii) Commissioner of Income-tax, Bangalore-IV

49.

Chief Commissioner of Income-tax, Jaipur

Jaipur

(i) Commissioner of Income-tax, Jaipur-I

(ii) Commissioner of Income-tax, Jaipur-II

(iii) Commissioner of Income-tax, Jaipur-III

(iv) Commissioner of Income-tax (TDS), Jaipur

(v) Commissioner of Income-tax, Alwar

51.

Chief Commissioner of Income-tax, Chandigarh

Chandigarh

(i) Commissioner of Income-tax, Chandigarh-I

(ii) Commissioner of Income-tax, Chandigarh-ll

(iii) Commissioner of Income-tax (TDS), Chandigarh

(iv) Commissioner of Income-tax, Patiala

55.

Chief Commissioner of Income-tax, Cochin

Cochin

(i) Commissioner of Income-tax, Cochin

(ii) Commissioner of Income-tax (TDS), Cochin

(iii) Commissioner of Income-tax, Trichur

(iv) Commissioner of Income-tax, Calicut

(v) Commissioner of Income-tax, Kannur

57.

Chief Commissioner of Income-tax, Kolkata-I

Kolkata

(i) Commissioner of Income-tax, Kolkata-I

(ii) Commissioner of Income-tax (TDS), Kolkata

62.

Chief Commissioner of Income-tax, Kolkata-VI

Kolkata

(i) Commissioner of Income-tax, Kolkata-VIII

(ii) Commissioner of Income-tax , Kolkata-IX

(iii) Commissioner of Income-tax, Kolkata-X

73.

Chief Commissioner of Income-tax, Bhubaneshwar

Bhubaneshwar

(i) Commissioner of Income-tax, Bhubaneshwar

(ii) Commissioner of Income-tax(TDS), Bhubaneswar

(iii) Commissioner of Income-tax, Cuttak

(iv) Commissioner of Income-tax, Sambalpur

74.

Chief Commissioner of Income-tax, Guwahati

Guwahati

(i) Commissioner of Income-tax, Guwahati-I

(ii) Commissioner of Income-tax, Guwahati-II

(iii) Commissioner of Income-tax(TDS), Guwahati

(iv) Commissioner of Income-tax, Jorhat

76.

Chief Commissioner of Income-tax, Patna-I

Patna

(i) Commissioner of Income-tax, Patna-I

(ii) Commissioner of Income-tax(TDS), Patna

(iii) Commissioner of Income-tax, Bhagalpur

(iv) Commissioner of Income-tax, Dhanbad

78.

Chief Commissioner of Income-tax, Bhopal

Bhopal

(i) Commissioner of Income-tax, Bhopal

(ii) Commissioner of Income-tax (TDS), Bhopal

(iii) Commissioner of Income-

tax, Jabalpur-I

(iv) Commissioner of Income-tax, Jabalpur-II

(v) Commissioner of Income-tax, Gwalior

81.

Chief Commissioner of Income-tax, Lucknow-I

Lucknow

(i) Commissioner of Income-tax, Lucknow-I

(ii) Commissioner of Income-tax, Lucknow-II

(iii) Commissioner of Income-tax(TDS), Lucknow

(iv) Commissioner of Income-tax, Faizabad

85.

Chief Commissioner of Income-tax, Kanpur

Kanpur

(i) Commissioner of Income-tax, Kanpur-I

(ii) Commissioner of Income-tax, Kanpur-II

(iii) Commissioner of Income-tax(TDS), Kanpur

(iv) Commissioner of Income-tax, Agra-I

(v) Commissioner of Income-tax, Agra-II

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. 224 · Notification No. 222 →

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.