Notification No. 72

Section 117(1) and (2) of the Income-tax Act, 1961 - Appointment of Income-tax Authorities - Notified Officer

What this is

Notification No. 72 was published on 30 September 2009. Its subject is Section 117(1) and (2) of the Income-tax Act, 1961 - Appointment of Income-tax Authorities - Notified Officer.

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.117	s.237
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.

SECTION 117(1) AND (2) OF THE INCOME-TAX ACT, 1961 - APPOINTMENT OF INCOME-TAX AUTHORITIES - NOTIFIED OFFICER

NOTIFICATION NO. 72/2009, DATED 30-9-2009

In exercise of the powers conferred by sub-sections (1) and (2) of section 117 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby appoints the officer specified in column (2) of the Schedule below to be the Income tax authority as specified in column (3) having his headquarters at the place specified in column (4) of the said Schedule for such jurisdiction as may be specified under section 120 of the said Act separately from time to time by the Central Board of Direct Taxes

SCHEDULE

Sl.No.

Officer

Income-tax authority whose powers are to be exercised

Headquarters

(1)

(2)

(3)

(4)

1.

Chief Commissioner (Centralised Processing Centre) Bengaluru

Chief Commissioner of Income–tax

Bengaluru, Karnataka

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

[F.No.l42/18/2009 -TPL]

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.5/2019 [F.No. 370142/22/2017-TPL] /SO 550(E) — Ministry of Finance 30 January 2019
Notification No. 283 — Officer specified in column (2) of the Schedule below to be the Income-tax authority as specified in column (3) having h 30 November 2007
Notification No. 275 — Officer(s) specified in Column (2) of the Schedule below to be the income-tax authority as specified in column (3) havin 26 September 2006
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

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.