Notification: 16 Date of Issue: 26/2/2013

Section 120 of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Specified Dgit (Systems) to Exercise Powers & Functions of CIT, Centralised Processing Cell (TDS)

What this is

Notification: 16 Date of Issue: 26/2/2013 was published on 26 February 2013. Its subject is Section 120 of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Specified Dgit (Systems) to Exercise Powers & Functions of CIT, Centralised Processing Cell (TDS).

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 sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, directs that the Director General of Income-tax (Systems), with headquarters at New Delhi, shall exercise the powers and perform the functions in respect of such cases or classes of cases in respect of which the Commissioner of Income-tax, Centralised Processing Cell (TDS) has jurisdiction vested in him. The direction is set out in a Schedule of one entry, columns (2), (3) and (4) giving the designation, the headquarters and the jurisdiction respectively.

Who it reaches

the Director General of Income-tax (Systems), New Delhi
the Commissioner of Income-tax, Centralised Processing Cell (TDS)
deductors whose TDS statements are processed by 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.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 120 OF THE INCOME-TAX ACT, 1961 - INCOME-TAX AUTHORITIES - JURISDICTION OF - SPECIFIED DGIT (SYSTEMS) TO EXERCISE POWERS & FUNCTIONS OF CIT, CENTRALISED PROCESSING CELL (TDS)
NOTIFICATION NO. 16/2013 [F.NO. 187/5/2013-ITA-I]/SO 462(E), DATED 26-2-2013
In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby directs that the Director General of Income-tax (Systems) specified in column (2) of the Schedule below, having his headquarters at the place specified in the corresponding entries in column (3) of the said Schedule, shall exercise the powers and perform the functions in respect of such cases or classes of cases, in respect of which the Commissioner of Income-tax specified in the corresponding entries in column (4) of the said Schedule has jurisdiction vested in him.
Schedule

Sl. No.

Designation of Income-tax Authority

Headquarters

Jurisdiction

(1)

(2)

(3)

(4)

1

Director General of Income-tax (Systems)

New Delhi

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, and not from the date it bears.
The powers conferred are concurrent in terms: the Director General exercises them in respect of the cases in which the Commissioner, Centralised Processing Cell (TDS) has jurisdiction.
Only the cases falling within the Centralised Processing Cell (TDS) jurisdiction are covered.

Where you meet it

In an order or intimation issued in the processing of TDS statements by the Centralised Processing Cell (TDS), where the authority's competence is traced to section 120.

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: 17 Date of Issue: 26/2/2013 · Notification: 15 Date of Issue: 26/2/2013 →

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.