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Case law › Notifications › 2013 › Notification: 84 Date of Issue: 25/10/2013
Notification 25 October 2013

Notification: 84 Date of Issue: 25/10/2013

A notification

What this is

Notification: 84 Date of Issue: 25/10/2013 was published on 25 October 2013. Its subject is A notification.

The instrument itself

The text, as the department published it

Read from the department’s own PDF, linked below, and reproduced without editing. Line breaks and spacing are ours; the words are not. The Hindi of the bilingual gazette is not reproduced: these files use a legacy Devanagari font that does not survive extraction, and a garbled transliteration would be worse than none. It is in the department’s file. For anything you rely on, read the file itself.

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(ii) PART II—Section 3—Sub-section

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2 THE GAZETTE OF INDIA : EXTRAORDINARY [P ART II — S EC . 3(ii)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 25th October, 2013 (INCOME TAX) S.O.3250(E).- 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 Income-tax authorities specified in column

(3) of the Schedule below shall be subordinate to the Income-tax authority specified in column

(2) of the said Schedule. SCHEDULE S.No. Designation of Income-tax authority Designation of Income-tax authority

(1) (2)

(3) 1. Chief Commissioner (Large Taxpayer Unit) Kolkata 1. Commissioner of Income-tax (Large Taxpayer Unit) Kolkata 2. Commissioner of Income-tax (Appeals) Large Taxpayer Unit, Kolkata.

2. This notification shall come into force from the date of its publication in the Official Gazette. [ Notification No.84/2013/ F.No.187/16/2013/ITA.I] SURABHI SHARMA, Under Secy. Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

Source: the department’s file.

← Notification: 85 Date of Issue: 25/10/2013  ·  Notification: 83 Date of Issue: 25/10/2013 →

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.