Notification No. 73 — Section 118 of the Income-tax Act, 1961 - Control of Income-tax Authorities - Notified Sub

What this is

Notification No. 73 was published on 30 September 2009. Its subject is Section 118 of the Income-tax Act, 1961 - Control of Income-tax Authorities - Notified Subordinate Officers.

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, directs that the income-tax authority specified in column (3) of the Schedule shall be subordinate to the income-tax authority specified in column (2). By the single entry in the Schedule, the Commissioner of Income-tax (Centralised Processing Centre), Bengaluru is made subordinate to the Chief Commissioner (Centralised Processing Centre), Bengaluru.

Who it reaches

the Commissioner of Income-tax (Centralised Processing Centre), Bengaluru
the Chief Commissioner (Centralised Processing Centre), Bengaluru
assessees whose returns are processed at the Centralised Processing Centre

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.

SECTION 118 OF THE INCOME-TAX ACT, 1961 - CONTROL OF INCOME-TAX AUTHORITIES - NOTIFIED SUBORDINATE OFFICERS

NOTIFICATION NO. 73/2009, DATED 30-9-2009

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

Sl.No.

Designation of Income-tax authority

Designation of Income-tax authority

(1)

(2)

(3)

1.

Chief Commissioner (Centralised Processing Centre) Bengaluru

1. Commissioner of Income-tax (Centralised Processing Centre), Bengaluru

2. This notification shall come into force from the date of its

publication in the Official Gazette.

[F.NO.142/18/2009-TPL]

From when

the date of publication in the Official Gazette.

What to watch

The notification comes into force from the date of its publication in the Official Gazette.
It settles the line of control for the Centralised Processing Centre, which matters wherever the Act requires an act to be done by or with the approval of a superior authority.
The Schedule carries one entry only, so no other authority is placed in subordination by this notification.

Where you meet it

In the processing of returns at the Centralised Processing Centre, Bengaluru, and in any reference to the superior authority in that hierarchy.

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. 74 · Notification No. 72 →

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.