Notification: 71 Date of Issue: 18/9/2013

Section 120(1) and (2) of the Income-tax Act, 1961 -income-tax Authorities - Jurisdiction of Director General/director (Intelligence & Criminal Investigation) - Amendment in Notification No.42/2011 [F.no. 187/7/2011-ITA.I]/SO 1942(E), Dated 19-8-2011

What this is

Notification: 71 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 Director General/director (Intelligence & Criminal Investigation) - Amendment in Notification No.42/2011 [F.no. 187/7/2011-ITA.I]/SO 1942(E), Dated 19-8-2011.

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(1) AND (2) OF THE INCOME-TAX ACT, 1961 -INCOME-TAX AUTHORITIES - JURISDICTION OF DIRECTOR GENERAL/DIRECTOR (INTELLIGENCE & CRIMINAL INVESTIGATION) - AMENDMENT IN NOTIFICATION NO.42/2011 [F.NO. 187/7/2011-ITA.I]/SO 1942(E), DATED 19-8-2011
NOTIFICATION NO.71/2013 [F.NO.187/8/2013-ITA-I]/SO 2808(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 amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, number S.O.1942(E) dated the 19th August, 2011, namely:-
In the said notification, in Schedule-2, for serial numbers 10,14,15,16 and 18 and the entries relating thereto, the following serial numbers and entries shall respectively be substituted, namely:-

Sr.No.
Designation of Income-tax Authorities
Head Quarters
Jurisdiction
Powers and functions

(1)
(2)
(3)
(4)
(5)

"10.
Director of Income-tax (Intelligence), Guwahati
Guwahati, Assam
Area within the limits of States of Assam, Meghalaya, Mizoram, Manipur, Tripura, Arunachal Pradesh and Nagaland
All powers conferred under the Income-tax Act, 1961 related to and in connection with the collection, collation, verification and dissemination of information in respect of territorial area mentioned in column (4)

14.
Director of Income-tax (Intelligence), Pune
Pune, Maharashtra
Area within State of Maharashtra other than (i) Mumbai Municipal Corporation; (ii) District of Thane.
All powers conferred under the Income-tax Act, 1961 related to and in connection with the collection, collation, verification and dissemination of information in respect of territorial area mentioned in column (4)

15.
Director of Income-tax (Intelligence), Bengaluru
Bengaluru, Karnataka
Area within the States of Karnataka and Goa.
All powers conferred under the Income-tax Act, 1961 related to and in connection with the collection, collation, verification and dissemination of information in respect of territorial area mentioned in column (4)

16.
Director of Income-tax (Intelligence), Hyderabad
Hyderabad, Andhra Pradesh
Area within the State of Andhra Pradesh and Yanam area of the Union territory of Puducherry.
All powers conferred under the Income-tax Act, 1961 related to and in connection with the collection, collation, verification and dissemination of information in respect of territorial area mentioned in column (4)

18.
Director of Income-tax (Intelligence), Kochi
Kochi, Kerala
Area within the State of Kerala and Union territory of Lakshadweep and Minicoy, and the Mahe area of Union territory of Puducherry.
All powers conferred under the Income-tax Act, 1961 related to and in connection with the collection, collation, verification and dissemination of information in respect of territorial area mentioned in column (4)".

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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.