Notification No. 63/2011

Section 118 of the Income-tax Act, 1961 - Income-tax authorities - Control of - DGIT (International Taxation) - Amendment in Notification No. S.O. 279(E), dated 12-3-2003

What this is

Notification No. 63/2011 was published on 30 December 2011. Its subject is Section 118 of the Income-tax Act, 1961 - Income-tax authorities - Control of - DGIT (International Taxation) - Amendment in Notification No. S.O. 279(E), dated 12-3-2003.

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 - Income-tax authorities - Control of - DGIT (International Taxation) - Amendment in Notification No. S.O. 279(E), dated 12-3-2003
Notification No.63/2011[F.No.187/03/2011-ITA.I], dated 30-12-2011
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 makes the following amendment to the Notification of the Government of India, Ministry of Finance (Department of Revenue), vide number S.O. 279(E)), dated 12th March, 2003, namely :-
In the said notification, in the table,-
(a) for serial number 5 and the entries relating thereto, the following serial number and entries shall be substituted, namely:-

Serial Number
Chief Commissioner/ Director General of Income-tax
Commissioner/ Director of Income-tax
Transfer Pricing Officer

(1)
(2)
(3)
(4)

"5.
Director General of Income-tax (International Taxation), Delhi
Director of Income-tax (Transfer Pricing), Bangalore
(i) Joint Commissioner of Income-tax (Transfer Pricing Officer)-I, Bangalore (ii) Joint Commissioner of Income-tax (Transfer Pricing Officer)-II, Bangalore (iii) Joint Commissioner of Income-tax (Transfer Pricing Officer)-III, Bangalore (iv) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-IV, Bangalore (v) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-V, Bangalore (vi) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-VI, Bangalore"

(b) after serial number 9 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

"10.
Director General of Income-tax (International Taxation), Delhi
Director of Income-tax (Transfer Pricing), Hyderabad
(i) Joint Commissioner of Income-tax (Transfer Pricing Officer)-I, Hyderabad (ii) Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-II, Hyderabad."

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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.