Notification: 15 Date of Issue: 26/2/2013

Section 118 of the Income-tax Act, 1961 - Income-tax Authorities - Control of - CIT, Centralised Processing Cell (TDS) to BE Subordinate to Specified Dgit (Systems)

What this is

Notification: 15 Date of Issue: 26/2/2013 was published on 26 February 2013. Its subject is Section 118 of the Income-tax Act, 1961 - Income-tax Authorities - Control of - CIT, Centralised Processing Cell (TDS) to BE Subordinate to Specified Dgit (Systems).

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 Cell (TDS), is made subordinate to the Director General of Income-tax (Systems).

Who it reaches

the Commissioner of Income-tax, Centralised Processing Cell (TDS)
the Director General of Income-tax (Systems)
officers working in the Centralised Processing Cell (TDS)
deductors dealing with the Centralised Processing Cell (TDS)

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 - CIT, CENTRALISED PROCESSING CELL (TDS) TO BE SUBORDINATE TO SPECIFIED DGIT (SYSTEMS)
NOTIFICATION NO. 15/2013 [F.No.187/5/2013-ITA.I]/460(E), DATED 26-2-2013
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 authority 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

Director General of Income-tax (Systems)

Commissioner of Income-tax, Centralised Processing Cell (TDS)

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

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 is an order of subordination under section 118 only; it confers no jurisdiction of its own under section 120.
The Schedule carries a single entry, so no authority other than the Commissioner of Income-tax, Centralised Processing Cell (TDS), is placed in subordination by it.

Where you meet it

In identifying the controlling authority over the Centralised Processing Cell (TDS), and in an administrative representation or grievance against an order or intimation issued by that Cell.

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: 16 Date of Issue: 26/2/2013 · Notification: 14 Date of Issue: 21/2/2013 →

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.