Notification 28 March 2013
Notification: 24 Date of Issue: 28/3/2013
Section 118 of the Income-tax Act, 1961 - Income-tax Authorities - Control of - Notified Subordinate Officer
What this is
Notification: 24 Date of Issue: 28/3/2013 was published on 28 March 2013. Its subject is Section 118 of the Income-tax Act, 1961 - Income-tax Authorities - Control of - Notified Subordinate Officer.
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 notification, made by the Central Board of Direct Taxes in exercise of the powers conferred by section 118, directs that the Commissioner of Income-tax (Central), Bhopal shall be subordinate to the Director General of Income-tax (Investigation), Bhopal. It comes into force with effect from 1 April 2013.
Who it reaches
- the Commissioner of Income-tax (Central), Bhopal
- the Director General of Income-tax (Investigation), Bhopal
- assessees in central charges at Bhopal whose files pass through that hierarchy
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 - NOTIFIED SUBORDINATE OFFICER
NOTIFICATION NO. 24/2013 [F.No. 187/18/2012 (ITA.I)]/SO 854(E), DATED 28-3-2013
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 Commissioner of Income-tax (Central), Bhopal shall be subordinate to the Director General of Income-tax (Investigation), Bhopal.
2. This notification shall come into force with effect from 1st April, 2013.
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What to watch
- The direction takes effect from 1 April 2013 and not from the date of the notification, 28 March 2013.
- It is a direction as to subordination under section 118 and does not by itself confer or alter jurisdiction under section 120.
- Subordination matters where a power is exercisable only by or with the approval of a superior authority.
Where you meet it
A reader meets this where an approval, direction or supervisory order in a central charge at Bhopal is questioned on the ground of the authority who gave it.
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.
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.
