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Case lawNotifications2014 › Notification No. 54/2014 [F. No. 187/ 35 /2014 (ITA.I)] / SO 2756(E)
Notification 22 October 2014

Notification No. 54/2014 [F. No. 187/ 35 /2014 (ITA.I)] / SO 2756(E)

Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Supersession of Notification No. SO 888(E), dated 17-9-2001

What this is

Notification No. 54/2014 [F. No. 187/ 35 /2014 (ITA.I)] / SO 2756(E) was published on 22 October 2014. Its subject is Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Supersession of Notification No. SO 888(E), dated 17-9-2001.

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.

NOTIFICATION New Delhi, the 22nd October, 2014 (Income-tax) S.O. 2756(E).— In exercise of the powers conferred by sub-sections

(1) and

(2) of section 120 of the Income Tax Act, 1961 (43 of 1961) and in supersession of notification of the Government of India, Central Board of Direct Taxes, number S.O. 888(E), dated the 17th September, 2001, published in the Gazette of India, Extraordinary, Part II,

398 THE GAZETTE OF INDIA : EXTRAORDINARY [P ART II—S EC . 3(ii)] Section 3, sub-section (ii), except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby directs that the Income-tax authorities specified in column

(2) of the Schedule below, having headquarters at the places specified in the corresponding entries in column

(3) of the said Schedule, shall exercise the powers and perform the functions in respect of such territorial areas or of such persons or classes of persons or such incomes or classes of incomes or of such cases or classes of cases in respect of which the Income-tax authorities specified in the corresponding entries in column

(4) of the said Schedule having jurisdiction vested in them. SCHEDULE Serial No. Designation of the Income-tax Authorities Headquarters Jurisdiction

(1) (2)

(3) (4) 1. Principal Chief Commissioner of Income Tax (International Taxation) Delhi

(i) Chief Commissioner of Income Tax (International Taxation),(West Zone), Mumbai

(ii) Chief Commissioner of Income Tax (International Taxat ion),(South Zone), Bangalore

(iii) Commissioner of Income Tax (International Taxation)-1, Delhi

(iv) Commissioner of Income Tax (International Taxation)-2, Delhi

(v) Commissioner of Income Tax (International Taxation)-3, Delhi

(vi) Commissioner of Income Tax (Transfer Pricing)-1, Delhi

(vii) Commissioner of Income Tax (Transfer Pricing)-2, Delhi

(viii) Commissioner of Income Tax (Transfer Pricing)-3, Delhi (ix)Commissioner of Income Tax (International Taxation and Transfer Pricing), Kolkata 2. Chief Commissioner of Income Tax (International Taxation),(West Zone), Mumbai Mumbai

(i) Commissioner of Income Tax (International Taxation)-1, Mumbai

(ii) Commissioner of Income Tax (International Taxation)-2, Mumbai

(iii) Commissioner of Income Tax (International Taxation)-3, Mumbai

(iv) Commissioner of Income Tax (International Taxation)-4, Mumbai

(v) Commissioner of Income Tax (Transfer Pricing)-1, Mumbai

(vi) Commissioner of Income Tax (Transfer Pricing)-2, Mumbai

(vii) Commissioner of Income Tax (Transfer Pricing)-3, Mumbai

(viii) Commissioner of Income Tax (Transfer Pricing)-4, Mumbai

(ix) Commissioner of Income Tax (International Taxation and Transfer Pricing), Ahmedabad

(x) Commissioner of Income Tax (International Taxation and Transfer Pricing), Pune 3. Chief Commissioner of Income Tax (International Taxation),(South Zone), Bangalore Bangalore

(i) Commissioner of Income Tax (International Taxation), Bangalore

(ii) Commissioner of Income Tax (International Taxation), Chennai

(iii) Commissioner of Income Tax (Transfer Pricing)-1, Bangalore

(iv) Commissioner of Income Tax (Transfer Pricing)-2, Bangalore

(v) Commissioner of Income Tax (Transfer Pricing), Chennai

(vi) Commissioner of Income Tax (International Taxation and Transfer Pricing), Hyderabad This notification shall come into force with effect from 15th day of November, 2014. [Notification No. 54/2014/F. No. 187/ 35 /2014 (ITA.I)] DEEPSHIKHA SHARMA, Director 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. 53/2014 [F. No. 187/35/2014 (ITA.I)] / SO 2755(E)  ·  Notification No. 50 /2014 [F. No. 187/38/2014 (ITA.I)] / SO 2752(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.