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Case law › Notifications › 2014 › Notification No. 66/2014 [F. NO. 279/MISC./66//2014-SO (ITJ)]/SO 2907 (E)
Notification 13 November 2014

Notification No. 66/2014 [F. NO. 279/MISC./66//2014-SO (ITJ)]/SO 2907 (E)

Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Supersession of Notification No. SO 777(E), Dated 11-10-1990

What this is

Notification No. 66/2014 [F. NO. 279/MISC./66//2014-SO (ITJ)]/SO 2907 (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 777(E), Dated 11-10-1990.

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 777(E), DATED 11-10-1990

NOTIFICATION NO. 66/2014 [F. NO. 279/MISC./66//2014-SO (ITJ)]/SO 2907 (E), DATED 13-11-2014

In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 120 of the Income-tax Act, 1961, and in supersession of the notification of the Government of India, Ministry of Finance, Central Board of Direct Taxes, dated 11th October, 1990 published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) number S.O. 777 (E) dated the 11th October, 1990 except as respect of things done or omitted to be done before such notification, the Central Board of Direct Taxes hereby authorises the Principal Chief Commissioners of Income-tax specified in column (2) of the Schedule annexed hereto, having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule, to issue orders in writing for the exercise of the powers and performance of the functions by all or any of the income-tax authorities specified in the corresponding entries in column (4) of the said Schedule who are subordinate to them in respect of such territorial areas or of such persons or classes of persons or of such incomes of classes of income or of such cases or classes of cases as may be specified in such order :

Provided that no such orders, shall be issued so as to interfere with the discretion of the Commissioner (Appeals) in the exercise of his appellate functions.

SCHEDULE

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. 63 /2014 [F.No.142/09/2014-TPL] / SO 2906(E)  ·  Notification No. 62/2014 [F. No. 187/19/2014 (ITA.I)] SO 2885(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.