Notification No. 233

Amendment of the Income-tax Rules under section 120 of the Income-tax Act, 1961

What this is

Notification No. 233 was published on 22 August 2007. Its subject is Amendment of the Income-tax Rules under section 120 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 120 of the Income-tax Act, 1961, the Central Board of Direct Taxes further amends its jurisdiction notification S.O. 888(E) dated 17 September 2001. In the Schedule to that notification, serial number 2 and the entries relating to it are substituted. The substituted entry places the Director General of Income-tax (International Taxation), with headquarters at New Delhi, over seventeen subordinate charges: the Directors of Income-tax (International Taxation) at Delhi-I, Delhi-II, Mumbai, Bangalore, Chennai, Kolkata, Ahmedabad and Pune, and the Directors of Income-tax (Transfer Pricing) at Delhi-I, Delhi-II, Mumbai-I, Mumbai-II, Bangalore, Chennai, Kolkata, Ahmedabad and Pune.

Who it reaches

the Director General of Income-tax (International Taxation), New Delhi
Directors of Income-tax (International Taxation) and (Transfer Pricing) at the listed stations
non-residents and assessees with international transactions assessed in these charges

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. 233/2007, DATED 22-8-2007
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. 888(E) dated the 17th September, 2001, namely:-
In the Schedule to the notification number S.O. 888(E) dated the 17 th September, 2001, for serial number 2 and the entries relating thereto, the following serial number and entries shall respectively be substituted, namely:-

Serial Number

Designation of the Income-tax Authorities

Headquarters

Jurisdiction

(1)

(2)

(3)

(4)

"2.

Director General of Income-tax (International Taxation)

New Delhi

( i) Director of Income-tax (International Taxation), Delhi-I

(ii) Director of Income-tax (International Taxation), Delhi-II

(iii) Director of Income-tax (International Taxation), Mumbai

(iv) Director of Income-tax (International Taxation), Bangalore

(v) Director of Income-tax (International Taxation), Chennai

(vi) Director of Income-tax (International Taxation), Kolkata

(vii) Director of Income-tax (International Taxation), Ahmedabad

(viii) Director of Income-tax (International Taxation), Pune

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

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

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

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

(xiii) Director of Income-tax (Transfer Pricing), Bangalore

(xiv) Director of Income-tax (Transfer Pricing), Chennai

(xv) Director of Income-tax (Transfer Pricing), Kolkata

(xvi) Director of Income-tax (Transfer Pricing), Ahmedabad

(xvii) Director of Income-tax (Transfer Pricing), Pune

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

What to watch

The notification gives no date of commencement of its own; it operates by substituting the entry in the Schedule to S.O. 888(E) dated 17 September 2001.
The Transfer Pricing charges are brought expressly under the Director General (International Taxation), including a second charge each at Delhi and Mumbai.
Only serial number 2 of the Schedule is substituted; the rest of the Schedule stands.

Where you meet it

In the notice or order of a Director of Income-tax (International Taxation) or (Transfer Pricing), where the officer's place in the hierarchy is traced to this Schedule.

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. 234 · Notification No. 232 →

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.