Notification No. 47

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

What this is

Notification No. 47 was published on 27 March 2008. 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.

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. 47/2008, DATED 27-3-2008

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) Mumbai

1. Commissioner of Income tax (Large Taxpayer Unit) Mumbai

2. Commissioner of Income tax (Appeals) (Large Taxpayer Unit) Mumbai

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

[F. No. 187/04/2008-ITA-l]

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

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.