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Case lawNotifications2014 › Notification No. 49/2014/F. No. 187/14/2013 (ITA.I)] / SO 2669(E)
Notification 17 October 2014

Notification No. 49/2014/F. No. 187/14/2013 (ITA.I)] / SO 2669(E)

Section 120 of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Additional Commissioner & Joint Commissioner of Income-tax in office of principal Chief Commissioner of Income-tax, New Delhi

What this is

Notification No. 49/2014/F. No. 187/14/2013 (ITA.I)] / SO 2669(E) was published on 17 October 2014. Its subject is Section 120 of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Additional Commissioner & Joint Commissioner of Income-tax in office of principal Chief Commissioner of Income-tax, New Delhi.

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. For anything you rely on, read the file itself.

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 17th October, 2014 (INCOME TAX) S.O. 2669(E).— In exercise of the powers conferred by sub-section

(1) of Section 120 of the Income- tax Act, the Central Board of Direct Taxes hereby directs that Sri Bhaskar Goswami, Additional Commissioner of Income-tax in the office of Principal Chief Commissioner of Income-tax, New Delhi shall exercise the powers and functions of Deputy Commissioner of Income-tax (Transfer Pricing Officer)-I-5, New Delhi and Sri Vijay Choudhary, Joint Commissioner of Income-tax in the office of Principal Chief Commissioner of Income-tax, New Delhi shall exercise the powers and functions of Deputy Commissioner of Income-tax (Transfer Pricing Officer)-II(5), New Delhi. This notification shall come into force from the date of its publication in the Official Gazette. [Notification No. 49 /2014/F. No. 187/14/2013 (ITA.I)] DEEPSHIKHA SHARMA, Director, (ITA.I) 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 No. 51/2014 [F.No. 187/35/2014 (ITA. I)] / SO 2753(E)  ·  Notification No.48/2014 [F.No.142/8/2014-TPL] / SO 2556(E) →

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.