Notification No. 65/2014 [F. No. 187/38/2014 (ITA-I)] / SO 2911(E) — Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction

What this is

Notification No. 65/2014 [F. No. 187/38/2014 (ITA-I)] / SO 2911(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 - Amendment in Notification No. SO 2754(E), Dated 22-10-2014.

This amends the Income-tax Rules. What it changes is the Rules, not the Act — and a rule can never take away what the section gives.

What it does

Issued under section 120(1) and (2) of the Income-tax Act, 1961, this notification corrects the Schedule to Notification S.O. 2754(E) dated 22 October 2014 on the jurisdiction of income-tax authorities. In column (2) the words "Commissioner of Income-tax (Exemption)", wherever appearing, are to be read as "Commissioner of Income-tax (Exemptions)". Against serial number 6 in column (2), "Delhi-2" is to be read as "Delhi". Against serial number 10 in column (5), after the words "serial numbers 158 to 181", the words "and 112 to 116" are inserted. Against serial number 14 in column (5), the number "241" is to be read as "250". Against serial number 14 in column (4), the words "Mumbai and Navi Mumbai" are to be read as "area covered by Municipal Corporation of Greater Mumbai and Navi Mumbai Municipal Corporation".

Who it reaches

Commissioners of Income-tax (Exemptions) named in the Schedule
trusts and institutions assessed in the Exemptions charges at Delhi and Mumbai
assessees falling in the serial numbers 112 to 116 added at serial number 10
assessing officers in the Mumbai and Navi Mumbai municipal areas

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.3	s.3
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 - AMENDMENT IN NOTIFICATION NO. SO 2754(E), DATED 22-10-2014
NOTIFICATION NO. 65/2014 [F. NO. 187/38/2014 (ITA-I)]/SO 2911(E), DATED 13-11-2014
In the notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, number S.O. 2754(E) dated the 22nd October, 2014 published in Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), dated 22nd October, 2014, in the Schedule,

(i)

in column (2) the words "Commissioner of Income-tax (Exemption)" wherever appearing is to be read as "Commissioner of Income-tax (Exemptions)";

(ii)

against serial number 6 in the entry under of column (2), the words and figures "Delhi-2" is to be read as "Delhi";

(iii)

against serial number 10 in the entry under column (5), after the words "serial numbers 158 to 181", the words "and 112 to 116" is inserted;

(iv)

against serial number 14 in the entry under column (5), the number "241" is to be read as "250";

(v)

against serial number 14 in the entry under of column (4), the words "Mumbai and Navi Mumbai" are to be read as "area covered by Municipal Corporation of Greater Mumbai and Navi Mumbai Municipal Corporation".

■■

From when

22 October 2014, the date of the notification it corrects.

What to watch

The corrections operate on the Schedule to S.O. 2754(E) dated 22 October 2014 and must be read with it.
The Mumbai jurisdiction is redefined by municipal corporation limits rather than by city names, which changes the territorial boundary.
The insertion of serial numbers 112 to 116 at serial number 10 in column (5) enlarges that charge.
The designation is corrected throughout to Commissioner of Income-tax (Exemptions) in the plural.

Where you meet it

In a jurisdiction question over a trust or institution assessed in an Exemptions charge, and on the face of a notice issued by a Commissioner of Income-tax (Exemptions) at Delhi or Mumbai.

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. 94/2026 [F. No. 370142/24/2026-TPL] / G.S.R. 646(E) : Income-tax (Second Amendment) Rules, 2026 : Amendment of rule 157 of the Income tax Rules, 2026 to align the definition of the specified fund with rule 114AAB of the Income tax Rules, 1962 — Ministry of Finance 21 July 2026
Notification No. 64 — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7 16 April 2026
Notification No. 63/2026 [F. No. 370142/13/2026-TPL]/ GSR 268(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026
Notification No. 62/2026 [F. No. 370142/10/2026-TPL]/ GSR 267(E) — Ministry of Finance 10 April 2026
Notification No. 61/2026 [F. No. 370142/9/2026-TPL] / GSR 266(E) — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 10 April 2026
Notification No. 60/2026 [F. No. 370142/8/2026-TPL]/ GSR 265(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026

← Notification No. 69/2014 [F. No. 187/37/2014 (ITA. I)]/ SO 2914(E) · Notification No. 67/2014 [F. No. 187/29/2014 (ITA-I)] / SO 2912(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.