Notification No. 232

Amendment of the Income-tax Rules under section 118 of the Income-tax Act, 1961

What this is

Notification No. 232 was published on 22 August 2007. Its subject is Amendment of the Income-tax Rules under section 118 of the Income-tax Act, 1961.

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

Under section 118 of the Income-tax Act, 1961, the Central Board of Direct Taxes further amends its notification S.O. 279(E) dated 12 March 2003 by substituting the whole Table in it. The substituted Table sets out, for each entry, the Chief Commissioner or Director General in column (2), the Commissioner or Director in column (3) and the Transfer Pricing Officers in column (4). At serial numbers 1 and 2 the Director General of Income-tax (International Taxation), Delhi is shown over the Directors of Income-tax (Transfer Pricing), Delhi-I and Delhi-II, with Joint Commissioners and Deputy or Assistant Commissioners designated as Transfer Pricing Officers at Delhi, and also at Chandigarh, Jaipur and Kanpur. At serial numbers 3 and 4 the same Director General is shown over the Directors of Income-tax (Transfer Pricing), Mumbai-I and Mumbai-II, with ten and more Transfer Pricing Officers of Joint Commissioner and Deputy or Assistant Commissioner rank at Mumbai.

Who it reaches

the Director General of Income-tax (International Taxation), Delhi
the Directors of Income-tax (Transfer Pricing) at Delhi and Mumbai
the Joint, Deputy and Assistant Commissioners designated as Transfer Pricing Officers
assessees whose international transactions are referred for determination of arm's length price

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.118	s.238

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. 232/2007, DATED 22-8-2007
In exercise of the powers conferred by section 118 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 and Company Affairs (Department of Revenue), number SO. 279(E) dated the 12th March, 2003, namely :-
In the said notification, for the Table, the following Table shall be substituted, namely
"TABLE

Serial Number

Chief Commissioner/ Director General of Income-tax

Commissioner/ Director of Income-tax

Transfer Pricing Officer

(1)

(2)

(3)

(4)

1.

Director General of Income-tax (International Taxation), Delhi

Director of Income-tax (Transfer Pricing), Delhi-I

( i) Joint Commissioner of Income-tax (Transfer Pricing Officer)-I (1), Delhi

(ii) Joint Commissioner of Income-tax (Transfer Pricing Officer-)-I (2), Delhi

(iii) Joint Commissioner of Income-tax (Transfer Pricing Officer)-I (3), Delhi

(iv) Joint Commissioner of Income-tax (Transfer Pricing Officer)-I, Chandigarh

(v) Joint Commissioner of Income-tax (Transfer Pricing Officer)-I, Jaipur

(vi) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-I (4), Delhi

(vii) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-I (5), Delhi

(viii) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-I (6), Delhi

(ix) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)- II, Chandigarh

(x) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II, Jaipur

2.

Director General of Income-tax (International Taxation), Delhi

Director of Income-tax (Transfer Pricing), Delhi- II

( i) Joint Commissioner of Income-tax (Transfer Pricing Officer)-II (1), Delhi

(ii) Joint Commissioner of Income-tax (Transfer Pricing Officer-)-II (2), Delhi

(iii) Joint Commissioner of Income-tax (Transfer Pricing Officer)-II(3), Delhi

(iv) Joint Commissioner of Income-tax (Transfer Pricing Officer)-II(4), Delhi

(v) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II (5), Delhi

(vi) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II(6), Delhi

(vii) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II(7), Delhi

(viii) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II(8), Delhi

(ix) Joint Commissioner of Income-tax (Transfer Pricing Officer)-I, Kanpur

(x) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II, Kanpur

3.

Director General of Income-tax (International Taxation), Delhi

Director of Income-tax (Transfer Pricing), Mumbai-I

( i) Joint Commissioner of Income-tax (Transfer Pricing Officer)-I(1), Mumbai

(ii) Joint Commissioner of Income-tax (Transfer Pricing Officer)-I(2), Mumbai

(iii) Joint Commissioner of Income-tax (Transfer Pricing Officer)-I(3), Mumbai

(iv) Joint Commissioner of Income-tax (Transfer Pricing Officer)-I(4), Mumbai

(v) Joint Commissioner of Income-tax (Transfer Pricing Officer)-I(5), Mumbai

(vi) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-I(6), Mumbai

(vii) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-I(7), Mumbai

(viii) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-I(8), Mumbai

(ix) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-I(9), Mumbai

(x) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-I(10), Mumbai

4.

Director General of Income-tax (International Taxation), Delhi

Director of Income-tax (Transfer Pricing), Mumbai-II

( i) Joint Commissioner of Income-tax (Transfer Pricing Officer)-II(1), Mumbai

(ii) Joint Commissioner of Income-fax (Transfer Pricing Officer)-II(2), Mumbai

(iii) Joint Commissioner of Income-tax (Transfer Pricing Officer)-II(3), Mumbai

(iv) Joint Commissioner of Income-tax (Transfer Pricing Officer)-II(4), Mumbai

(v) Joint Commissioner of Income-tax (Transfer Pricing Officer)-II(5), Mumbai

(vi) Joint Commissioner of Income-tax (Transfer Pricing Officer)-II(6), Mumbai

(vii) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-I 1(7), Mumbai

(viii) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II(8), Mumbai

(ix) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-I 1(9), Mumbai

(x) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II(10), Mumbai

(xi) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II(11), Mumbai

(xii) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II(12), Mumbai

5.

Director General of Income-tax (International Taxation), Delhi

Director of Income-tax (Transfer Pricing), Bangalore

( i) Joint Commissioner of Income-tax (Transfer Pricing Officer)-I, Bangalore

(ii) Joint Commissioner of Income-tax (Transfer Pricing Officer)-II, Bangalore

(iii) Joint Commissioner of Income-tax (Transfer Pricing Officer)-III, Bangalore

(iv) Joint Commissioner of Income-tax (Transfer Pricing Officer)-I, Hyderabad

(v) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-IV, Bangalore

(vi) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-V, Bangalore

(vii) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-VI, Bangalore

(viii) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II, Hyderabad

6.

Director General of Income-tax (International Taxation), Delhi

Director of Income-tax (Transfer Pricing), Kolkata

( i) Joint Commissioner of Income-tax (Transfer Pricing Officer)-I, Kolkata

(ii) Joint Commissioner of Income-tax (Transfer Pricing Officer)-II, Kolkata

(iii) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-III, Kolkata

(iv) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-IV, Kolkata

7.

Director General of Income-tax (International Taxation), Delhi

Director of Income-tax (Transfer Pricing), Chennai

( i) Joint Commissioner of Income-tax (Transfer Pricing Officer)-I, Chennai

(ii) Joint Commissioner of Income-tax (Transfer Pricing Officer)-II, Chennai

(iii) Joint Commissioner of Income-tax (Transfer Pricing Officer)-III, Chennai

(iv) Joint Commissioner of Income-tax (Transfer Pricing Officer)-I, Cochin

(v) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-IV, Chennai

(vi) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-V, Chennai

(vii) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-VI, Chennai

(viii) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II, Cochin

8.

Director General of Income-tax (International Taxation), Delhi

Director of Income-tax (Transfer Pricing), Pune

( i) Joint Commissioner of Income-tax (Transfer Pricing Officer)-I, Pune

(ii) Joint Commissioner of Income-tax (Transfer Pricing Officer)-II, Pune

(iii) Joint Commissioner of Income-tax (Transfer Pricing Officer)-I, Ahemdabad

(iv) Joint Commissioner of Income-tax (Transfer Pricing Officer)-I, Raipur

(v) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-III, Pune

(vi) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-IV, Pune

(vii) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II, Ahemdabad

(viii) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II, Raipur

[F. No. 187/09/2007-ITA.I]

What to watch

The notification gives no date of commencement on the face of the text; it operates by substituting the Table in S.O. 279(E) dated 12 March 2003.
The whole Table is substituted, so the earlier list of Transfer Pricing Officers ceases.
Transfer Pricing Officers at Chandigarh and Jaipur are placed under the Director (Transfer Pricing), Delhi-I, and those at Kanpur under Delhi-II.
The available text breaks off within serial number 4, so the entries beyond Mumbai-II are not before the reader.

Where you meet it

In the reference to a Transfer Pricing Officer and the order determining the arm's length price, where the officer's designation and subordination are traced to this Table.

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. 20/2024 [F. No. 279/Misc./66/2014-ITJ (Pt.)] / SO 539(E) — Ministry of Finance 6 February 2024
Notification No. 41/2023 [F. No. 187/1/2023-ITA-I] / SO 2625(E) — Ministry of Finance 14 June 2023
Notification No.122/2022 [F.No.187/3/2020-ITA-I]/ SO 5256(E) — Ministry of Finance 14 November 2022
Notification No.123/2022 [F.No.187/3/2020-ITA-I]/ SO 5257(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 14 November 2022
Notification No. 82/2022 [F. No. 187/3/2020-ITA-I] / SO 3148(E) — Ministry of Finance 8 July 2022
Notification No. 21/2019 [F. No.187/2/2019-ITA-I] / SO 1362(E) — 4 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 13 March 2019

← Notification No. 233 · Notification No. 231 →

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.