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Case law › Notifications › 2014 › Notification No. 64 /2014 [F. No. 187/40/2014 (ITA-I)]/ SO 2910(E)
Notification 13 November 2014

Notification No. 64 /2014 [F. No. 187/40/2014 (ITA-I)]/ SO 2910(E)

Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Supersession of Notification No. SO 889(E), Dated 17-9-2001

What this is

Notification No. 64 /2014 [F. No. 187/40/2014 (ITA-I)]/ SO 2910(E) was published on 13 November 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 889(E), Dated 17-9-2001.

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 ActNow
s.3s.3
s.120s.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 - SUPERSESSION OF NOTIFICATION NO. SO 889(E), DATED 17-9-2001
NOTIFICATION NO. 64/2014 [F. NO. 187/40/2014 (ITA-I)]/SO 2910(E), DATED 13-11-2014
In exercise of the powers conferred by clause (b) of sub-section (4) of section 120 of the Income-tax Act, 1961 (43 of 1961), and in supersession of the Government of India, Central Board of Direct Taxes, notification number S.O. 889(E), dated the 17th September, 2001 published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) dated the 17th September, 2001 except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes, hereby directs that the Additional Commissioners of Income-tax or the Joint Commissioners of Income-tax as the case may be, shall exercise the powers and perform the functions of the Assessing Officers, in respect of territorial areas or persons or classes of persons or incomes or classes of incomes or cases, or classes of cases, in respect of which such Additional Commissioners of Income-tax or Joint Commissioners of Income-tax are authorised by the Principal Chief Commissioner of Income-tax or the Chief Commissioner of Income-tax or the Director General of Income-tax or the Principal Commissioner of Income-tax or the Commissioner of Income-tax vide Government of India, Central Board of Direct Taxes notification number S.O. (E) 2752, dated the 22nd October, 2014, S.O (E) 2753, dated the 22nd October, 2014, S.O (E) 2754, dated the 22nd October, 2014, S.O. (E) 2755, dated the 22nd; October, 2014, S.O (E) 2756, dated the 22nd October, 2014, S.O (E) 2814, dated the 3rd November, 2014, S.O. (E) 2793, dated the 30th October, 2014, S.O (E)2885(E) dated the 12th November, 2014, published in the Gazette of India, Part II, section 3, sub-section (ii), Extraordinary.
2. This notification shall come into force with effect from the 15th day of November, 2014.
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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. 70/2014 [F. No. 187/37/2014 (ITA.I)] / SO 2915(E)  ·  Notification No. 63 /2014 [F.No.142/09/2014-TPL] / SO 2906(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.