Notification No. 249

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

What this is

Notification No. 249 was published on 28 September 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

The Central Board of Direct Taxes, in exercise of the powers conferred by section 118 of the Income-tax Act, 1961, amends the subordination notification S.O. 279(E) dated 12th March, 2003. In the table to that notification, serial number 8 and the entries relating to it are substituted by two serial numbers, 8 and 9. Serial number 8 now places under the Director General of Income-tax (International Taxation), Delhi, and the Director of Income-tax (Transfer Pricing), Pune, the Joint Commissioners of Income-tax (Transfer Pricing Officer) I and II, Pune, and the Deputy or Assistant Commissioners of Income-tax (Transfer Pricing Officer) III and IV, Pune. Serial number 9 places under the same Director General and the Director of Income-tax (Transfer Pricing), Ahmedabad, the Joint Commissioners of Income-tax (Transfer Pricing Officer)-I, Ahmedabad and (Transfer Pricing Officer)-I, Raipur, and the Deputy or Assistant Commissioners of Income-tax (Transfer Pricing Officer)-II, Ahmedabad and (Transfer Pricing Officer)-II, Raipur.

Who it reaches

Transfer Pricing Officers at Pune, Ahmedabad and Raipur
the Director of Income-tax (Transfer Pricing), Pune and the Director of Income-tax (Transfer Pricing), Ahmedabad
the Director General of Income-tax (International Taxation), Delhi
assessees whose international transactions are referred to a Transfer Pricing Officer in the Pune, Ahmedabad or Raipur 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.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. 249/2007, DATED 28-9-2007
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 amendment to the notification of the Government of India, Ministry of Finance, (Department of Revenue), vide number S.O. 279(E) dated 12th March. 2003, namely :-
In the said notification, in the table, for serial number 8 and the entries relating thereto, the following serial numbers and entries shall be substituted, namely :

Serial number

Chief Commissioner/Director General of Income-tax

Commissioner/ Director of Income-tax

Transfer Pricing Officer

(1)

(2)

(3)

(4)

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

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

"9.

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

Director of Income-tax (Transfer Pricing), Ahmedabad

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

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

(iii) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II, Ahmedabad

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

[F.No. 187/14/2007-ITA.I]

What to watch

The notification states no date of commencement of its own; it is dated 28th September, 2007.
One serial number is replaced by two, so the Ahmedabad and Raipur Transfer Pricing Officers are carried into a separate entry at serial number 9.
It is an order of subordination under section 118; it does not by itself confer jurisdiction under section 120 over any case.
Only serial number 8 of the table to S.O. 279(E) is disturbed; the other serial numbers stand as before.

Where you meet it

In a reference of international transactions to a Transfer Pricing Officer in the Pune or Ahmedabad charges, and in tracing the authority to whom that officer is subordinate.

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. 250 · Notification No. 248 →

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.