Notification: 70 Date of Issue: 18/9/2013

Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities Jurisdiction of Commissioner of Income-tax (TDS) - Amendment in Notification No.224/2007 [SO 1386(E)] [F.no.187/11/2007-it (A-i)] Dated 10-8-2007

What this is

Notification: 70 Date of Issue: 18/9/2013 was published on 18 September 2013. Its subject is Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities Jurisdiction of Commissioner of Income-tax (TDS) - Amendment in Notification No.224/2007 [SO 1386(E)] [F.no.187/11/2007-it (A-i)] Dated 10-8-2007.

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

In exercise of the powers under sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, the Central Board of Direct Taxes further amends its notification S.O. 1386(E) dated 10 August 2007 (notification No. 224/2007), with effect from the date of publication of this notification in the Official Gazette. In the Schedule, serial number 2 and its entries are substituted by two entries: serial number 2, the Commissioner of Income-tax (TDS)-I, Delhi, with headquarters at New Delhi, and serial number 2A, the Commissioner of Income-tax (TDS)-II, Delhi, also with headquarters at New Delhi, each for the area within the limits of the National Capital Territory of Delhi. Both cover non-company persons deriving income from sources other than business or profession and residing in that area, non-company persons deriving income from business or profession whose principal place of business is in that area, companies registered under the Companies Act, 1956 with their registered office in that area, and any other person located in that area whose name begins with the alphabet mentioned in column (6). The Commissioner (TDS)-I takes persons whose names start with the alphabets A to N and the Commissioner (TDS)-II those from O to Z, each exercising all powers and functions relating to deduction or collection of tax under Chapter XVII, including the related powers and functions under Chapters XIII, XXI, XXII and XXIII, other than under sections 194E, 195, 196A, 196B, 196C, 196D and 197 in so far as those are assigned to the Director of Income Tax (International Taxation). A Note is inserted at the end providing that the alphabet is that with which the first name of the person begins, prefixes such as Shri, Smt. and M/s being ignored, and that for officers of Government Ministries, Departments, Organisations, local bodies and institutions the alphabet is that with which the name of the Ministry, Department, Organisation, local body or institution begins, so that Drawing and Disbursing Officers in the Ministry of Defence fall under "D".

Who it reaches

deductors and collectors of tax at source located in the National Capital Territory of Delhi
Government Ministries, Departments and local bodies with Drawing and Disbursing Officers in Delhi
the Commissioners of Income-tax (TDS)-I and (TDS)-II, Delhi
the Director of Income Tax (International Taxation), who retains the excepted sections

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
s.194E	s.393

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(1) AND (2) OF THE INCOME-TAX ACT, 1961 - INCOME-TAX AUTHORITIES JURISDICTION OF COMMISSIONER OF INCOME-TAX (TDS) - AMENDMENT IN NOTIFICATION NO.224/2007 [SO 1386(E)] [F.NO.187/11/2007-IT (A-I)] DATED 10-8-2007
NOTIFICATION NO.70/2013 [F.NO.187/04/2012-ITA.I]/SO 2807(E), DATED 18-9-2013
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 makes the following further amendments to the notification of the Government of India vide number S.O.1386(E), dated the 10th August, 2007, published in the Gazette of India, dated the 10th August, 2007, with effect from the date of publication of this notification in the Official Gazette, namely:-
2. In the Schedule to the said notification, - (a) for serial number 2 and the entries relating thereto, the following serial numbers and entries shall be substituted, namely:-

Sr. No.
Designation of Income-tax authorities
Head quarter
Territorial areas
Persons or class of persons
Powers and functions

(1)
(2)
(3)
(4)

(5)
(6)

"2
Commissioner of Income-tax (TDS)-l, Delhi
New Delhi
Area within the limits of National Capital Territory of Delhi
(a)
Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4);
All "powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act 1961, including related powers and functions under Chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5), whose names start with alphabets A to N, other than Sections 194E, 195, 196A, 196B, 196C, 196D and 197 in so far as assigned to Director of Income Tax (International Taxation).

(b)
Persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4);

(c)
Persons being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4):

(d)
Any other person located in the territorial area mentioned in column (4) with name beginning with the alphabet mentioned in column (6)

2A
Commissioner of Income-tax (TDS)-II Delhi
New Delhi
Area within the limits of National Capital Territory of Delhi
(a)
Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area, mentioned in column (4);
All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961, including related powers and functions under Chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5), whose names start with alphabets O to Z, other than Sections 194E, 195, 196A, 196B, 19.6C, 196D and 197 in so far as assigned to Director of Income Tax (International Taxation). "

(b)
Persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4);

(c)
Persons being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4);

(d)
Any other person located in the territorial area mentioned in column (4) with name beginning with the alphabet mentioned in column (6).

(b) the following Note shall be inserted at the end, namely:-
"Note:- 1. 'Alphabet' mentioned in serial no.2 and 2A of the Schedule means the alphabet, with which the first name of the person begins the prefix titles such as Shri, Smt., M/s etc. shall be ignored for this purpose.
2. In the case of officers of Government Ministries, Departments, Organisations, Local bodies, Institutions, the Alphabet with which the name of Ministries, Departments, Organisations, Local bodies, Institutions, as the case may be, begins e.g. for Drawing and Disbursement Officers in the Ministry of Defence, Alphabet shall be 'D'."
■■

From when

the date of publication in the Official Gazette.

What to watch

The amendment takes effect from the date of publication of the notification in the Official Gazette.
Jurisdiction is split alphabetically, A to N to the Commissioner (TDS)-I and O to Z to the Commissioner (TDS)-II, by the first name of the person with prefixes ignored.
Sections 194E, 195, 196A, 196B, 196C, 196D and 197 are excepted in so far as assigned to the Director of Income Tax (International Taxation), so proceedings under those provisions do not lie before these Commissioners.
For a Government office the alphabet is taken from the name of the Ministry or Department, not from the name of the officer.

Where you meet it

In a notice or order in tax deduction at source proceedings in Delhi, and in deciding to which Commissioner (TDS) an application or appeal in such proceedings is to go.

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: 71 Date of Issue: 18/9/2013 · Notification: 69 Date of Issue: 18/9/2013 →

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.