Notification: 5 Date of Issue: 28/1/2013

Section 120 of the Income-tax Act, 1961 - Income-tax Authorities -Jurisdiction of - Amendment in Notification No. SO 733(E), Dated 31-7-2001

What this is

Notification: 5 Date of Issue: 28/1/2013 was published on 28 January 2013. Its subject is Section 120 of the Income-tax Act, 1961 - Income-tax Authorities -Jurisdiction of - Amendment in Notification No. SO 733(E), Dated 31-7-2001.

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 - Amendment in Notification No. SO 733(E), Dated 31-7-2001
Notification No. 5/2013 [F.No. 187/14/2012-(ITA-I)], Dated 28-1-2013
In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, number S.O. 733(E), dated the 31st July, 2001 namely :-
2. In the Schedule-I to the said notification, for serial numbers 24 to 28 and serial number 91, and the entries relating thereto, the following serial numbers and the entries shall be substituted namely:-]

Sl. No.
Designation of the Income-tax authorities
Headquarters
Jurisdiction

1
2
3
4

"24
Chief Commissioner of Income-tax-I Chennai
Chennai
(i) Commissioner of Income-tax-I, Chennai (ii) Commissioner of Income-tax(TDS), Chennai

25
Chief Commissioner of Income-tax-II Chennai
Chennai
(i) Commissioner of Income-tax-II. Chennai (ii) Commissioner of Income-tax-VII, Chennai

26
Chief Commissioner of Income-tax-Ill, Chennai
Chennai
(i) Commissioner of Income-tax-III, Chennai (ii) Commissioner of Income-tax-VIII, Chennai

27
Chief Commissioner of Income-tax-IV Chennai
Chennai
(i) Commissioner of Income-tax-IV, Chennai (ii) Commissioner of Income-tax-IX, Chennai

28
Chief Commissioner of Income-tax-V Chennai
Chennai
(i) Commissioner of Income-tax-V, Chennai (ii) Commissioner of Income-tax-X, Chennai

91
Chief Commissioner of Income-tax-VI Chennai
Chennai
(i) Commissioner of Income-tax-VI. Chennai (ii) Commissioner of Income-tax, Puducherry"

2. This notification shall come into force with effect from the 1st May, 2013.

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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. 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

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.