Notification No. 286 — Income-tax authorities specified in column (3) of the Schedule below shall be subordinate

What this is

Notification No. 286 was published on 30 November 2007. Its subject is Income-tax authorities specified in column (3) of the Schedule below shall be subordinate to the income-tax authority specified in directed under section 118.

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 directs that the income-tax authorities specified in column (3) of the Schedule shall be subordinate to the authority in column (2). The Schedule places the Commissioner of Income-tax (Large Taxpayer Unit), Chennai and the Commissioner of Income-tax (Appeals), Large Taxpayer Unit, Chennai under the Chief Commissioner (Large Taxpayer Unit), Chennai. The notification comes into force from the date of its publication in the Official Gazette.

Who it reaches

the Chief Commissioner (Large Taxpayer Unit), Chennai
the Commissioner and the Commissioner (Appeals) of the Large Taxpayer Unit, Chennai
assessees opting into the Large Taxpayer Unit at Chennai

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. 286/2007 [F. NO. 187/17/2007-IT(A-I)], DATED 30-11-2007
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 directs that the income-tax authorities specified in column (3) of the Schedule below shall be subordinate to the income-tax authority specified in column (2) of the said Schedule.

SCHEDULE

S.No.

Designation of Income-tax authority

Designation of Income-tax authority

(1)

(2)

(3)

1.

Chief Commissioner (Large Taxpayer Unit) Chennai

1. Commissioner of Income-tax (Large Taxpayer Unit) Chennai.

2. Commissioner of Income-tax (Appeals) Large Taxpayer Unit, Chennai.

2. This notification shall come into force from the date of its publication in the Official Gazette.

What to watch

The notification comes into force from the date of its publication in the Official Gazette, which the text does not itself give.
It settles subordination for the purposes of section 118 and does not by itself confer assessment or appellate jurisdiction.
The Commissioner (Appeals) of the Unit is placed under the same Chief Commissioner as the assessing Commissioner.

Where you meet it

In an assessment or an appeal in the Large Taxpayer Unit at Chennai, where an approval or administrative direction of the superior authority is on record.

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. 287 · Notification No. 285 →

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.