Notification No. 48

A notification under section 120 of the Income-tax Act, 1961

What this is

Notification No. 48 was published on 27 March 2008. Its subject is A notification under section 120 of the Income-tax Act, 1961.

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
s.127	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. 48/2008, DATED 27-3-2008

In exercise of the powers conferred by sub-section (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby :—

(a) directs that the Commissioner of Income-tax specified in column (2) of the Schedule below, having his headquarter at the place specified in the corresponding entry in column (3) of the said Schedule, shall exercise the powers conferred upon him under the Income- tax Act, 1961 (43 of 1961), including the powers under Chapter XVII-B and XVII-BB of the said Act and perform the functions in respect of such cases or classes of cases or such persons or classes of persons specified in the corresponding entry in column (4) of the said Schedule and in respect of all incomes or classes of income thereof ;
(b) authorizes the Commissioner of Income-tax referred to in this notification to issue orders in writing for the exercise of the powers and performance of the functions, including the powers under Chapter XVII-B and XVII-BB of the said Act, by the Additional Commissioners or Joint Commissioners of Income tax, who are subordinate to him, in respect of such persons or classes of persons or income or classes of income or cases or classes of cases specified in the corresponding entry in column (4) of the said Schedule ;
(c) further authorizes the Additional Commissioners or Joint Commissioners of Income-tax, referred to in clause (b) of this notification, to issue orders in writing for the exercise of the powers and performance of the functions, including the powers under Chapter XVII-B and XVII-BB of the said Act, by the Assessing Officers, who are subordinate to them, in respect of such persons or classes of persons or income or classes of income, or cases or classes of cases specified in the corresponding entry in column (4) of the said Schedule, in respect of which such Additional Commissioners or Joint Commissioners of Income-tax are authorized by the Commissioner of Income-tax under clause (b) of this notification.

S. No.

Designation of Income-tax authority

Headquarters

Jurisdiction

(1)

(2)

(3)

(4)

1.

Commissioner of Income-tax (Large Taxpayer Unit) Mumbai

Mumbai

All cases assigned under section 127 at the Income-tax Act, 1961 (43 of 1961) and which are presently under the jurisdiction of Chief Commissioners of Income-tax Mumbai-I, II, III, IV, V, VI, VII, IX, X, XI, XII, XIII, Central -I, Central-II and Director of Income Tax (International Taxation), Mumbai in which Consent form for opting for the Large Taxpayer Unit scheme has been given and in which following payments have been made in the financial year 2004-05 or any subsequent financial year :

(a) Duties of excise in cash or current account of rupees five crores or more under the Central Excise Act, 1944; or

(b) Service tax in cash or current account of rupees five crores or more under the Finance Act, 1994 read with Service Tax Rules, 1994; or

(c) Advance tax of rupees Ten crores or more under the Income-tax Act, 1961.

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

[F. No. 187/04/2008-ITA-1]

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. 49 · Notification No. 47 →

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.