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Case lawNotifications2013 › Notification: 26 Date of Issue: 28/3/2013
Notification 28 March 2013

Notification: 26 Date of Issue: 28/3/2013

A notification

What this is

Notification: 26 Date of Issue: 28/3/2013 was published on 28 March 2013. Its subject is A notification.

The instrument itself

The text, read by machine from the scan

This is not the department’s typed text. The department published this one as a scanned image of a signed paper, so there is no text in the file to copy. What follows was read off that image by optical character recognition and is reproduced without correction — the mistakes you can see are the machine’s, and there may be others you cannot. It is here so the document can be found and read; it is not a substitute for the file, which is linked below. Do not quote from this page.

HA Mo To Wete-33004/99 ofan. REGD. NO. D. L-3300499 |
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EXTRAORDINARY
WT [I—Wvs 3—-Jq-WUs (ii)
PART Hi—Section 3—Sub-section (ii)
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PUBLISHED BY AUTHORITY
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cafarat at sforal cen ah weer et ara ava ara at Mepartment of Revenue)
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Sorat aH May AH aT sree a AIR A Seat NOTIFICATION
A OTR. OTT BRI afar | wat ai srat s New Delhi, the 28th March, 2013
Freer & fay fefad 4 ore orit-aet & fee wafer 8.0. 856(E).—In exercise of the powers conferred -
ata @; ak by sub-section (1) and (2) of Section 120 of the Income-tax (1) Fae Sere, Fe SET Swe (a) A aeflea nee of 1961), the Central Board of Direct Taxes an set SER bat () directs that the C issioner of Income-tax cy a Irec Ommissioni tA
ATTA F ters (4) at aeTect wfafteal HAPS TH in coluumn (2) of the Schedule below, having his .
Hoa Bere Satara se Ae ay sAfoTay srereT cafsRTay aA headquarters at the place specified in the corresponding
1297 G1/2013 (1)

2 THE GAZETTE OF INDIA: EXTRAORDINARY [Part II--Sec. 3(i)]
entry tn column (3) of the said Schedule, shall exercise the in column (4) of the said Schedule and in respect of all powers conferred upon him under the said Act and perform incomes or classes of income, in respect of which such the functions in respect of such cases or classes of cases Additional Commissioner or Joint Commissioner of lncome-
of persons or classes of persons specified in the tax are authorised by the Commissioner of Income-tax under corresponding entries in column (4) of the said Schedule clause (b) of this notification.
and in respect of all incomes or classes of income thereof: ; (b) authorises the Commissioner of Income-tax specified in column (2) of the Schedule to issue orders in S.No. Designation of Head- Jurisdiction .
writing for the exercise of the powers and performance of the Income-tax Quarters the functions by the Additional Commissioner or Joint ;
Commissioner of Income-tax, who is subordinate to him, in authority respect of such cases or classes of cas:..; of persons or {(t) 2) (3) @
classes of persons specified in the corresponding entries |. Commissioner Bhop al All cases assigned under in column (4) of the said Schedule and in respect of all . ; income or classes of income; and of Income-tax Section 127 of the Income-
, (Central), tax Act, 1961 (43 of 1961).
(c) further authorises the Additional Commissioner Bhopal or Joint Commissioner of Income-tax referred to in clause TT
(b) of this notification, to issue orders in writing for the 2. This notification shall come into force with effect exercise of the powers and performance of the functions from Ist April, 2013.
by the Assessing Officers, who are subordinate to him, in [Notification No. 26/2013/F. No. 187/18/2012-ITA-]}
respect of such cases or classes of cases of persons or classes of persons specified in the corresponding entries DEEPSHIKHA SHARMA, Dy. Secy. (ITA-I)
4
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Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064 , and Published by the Controlier of Publications, Delhi-1 10054.

Source: the department’s scanned file.

← Notification: 27 Date of Issue: 30/3/2013  ·  Notification: 25 Date of Issue: 28/3/2013 →

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.