Case law › Notifications › 2014 › Notification No. 67/2014 [F. No. 187/29/2014 (ITA-I)] / SO 2912(E)

Notification 13 November 2014

Notification No. 67/2014 [F. No. 187/29/2014 (ITA-I)] / SO 2912(E)

Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Amendment in Notification No. SO 2816(E), Dated 3-11-2014

What this is

Notification No. 67/2014 [F. No. 187/29/2014 (ITA-I)] / SO 2912(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 2816(E), Dated 3-11-2014.

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

Under sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, the Central Board of Direct Taxes amends its jurisdiction notification S.O. 2816(E) dated 3 November 2014 by inserting a Note after the Schedule to that notification. The Note empowers the Principal Chief Commissioner of Income-tax (International Taxation), the Chief Commissioners of Income-tax (International Taxation), the Commissioners of Income-tax (International Taxation and Transfer Pricing) and the Commissioners of Income-tax (Transfer Pricing) to distribute the work among the Transfer Pricing Officers working under them while exercising their powers and performing their functions. The amendment takes effect from 15 November 2014.

Who it reaches

Principal Chief Commissioner and Chief Commissioners of Income-tax (International Taxation)
Commissioners of Income-tax (International Taxation and Transfer Pricing) and (Transfer Pricing)
Transfer Pricing Officers to whom cases are allotted
assessees whose international transactions are referred for determination of arm's length price

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.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 2816(E), DATED 3-11-2014
NOTIFICATION NO. 67/2014 [F. NO. 187/29/2014 (ITA-I)]/SO 2912(E), DATED 13-11-2014
In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendment to the notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, number S.O. 2816(E), dated the 3rd November, 2014, with effect from the 15th November, 2014, namely :—
After the Schedule to the said notification, following Note shall be inserted, namely :—
"Note : The Central Board of Direct Taxes empowers the Principal Chief Commissioner of Income-tax (International Taxation) or Chief Commissioners of Income-tax (International Taxation) or Commissioners of Income-tax (International Taxation and Transfer Pricing) or Commissioners of Income-tax (Transfer Pricing), to distribute the work amongst the Transfer Pricing Officers working under them, while exercising their powers and performing their functions".
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From when

15 November 2014.

What to watch

The Note comes into force on 15 November 2014, twelve days after the notification it amends.
It is an internal allocation power only; it does not itself confer jurisdiction on any Transfer Pricing Officer beyond the Schedule to S.O. 2816(E).
A challenge to a Transfer Pricing Officer's authority over a case will turn on the distribution made by the superior authority named in this Note.

Where you meet it

In the reference to a Transfer Pricing Officer and the notice issued by him in a transfer pricing assessment, where the officer's authority over the case is traced to this allocation.

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. 155/2025 [F. No. CB/362/2025-O/o Addl. DIT 6 CPC Bengaluru-187/10/2024-ITA-I] /SO 4901(E) — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 27 October 2025
Notification No. 50/2024 [F. No. 187/6/2024-TPL] / SO 2209(E) — Minstry of Finance 6 June 2024
Notification No. 47/2023 [F. No. 187/3/2020-ITA-I] / SO 2992(E) — Ministry of Finance 6 July 2023
Notification No. 14/2023 [F. No. 279/Misc./66/2014-ITJ(Pt.)] / SO 1329(E) — Ministry of Finance 21 March 2023
Notification No. 10/2023 [F.No. 187/3/2020-ITA-I] / SO 951(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 1 March 2023
Notification No.121/2022 [F.No.187/3/2020-ITA-I] / SO 5255(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 14 November 2022

← Notification No. 65/2014 [F. No. 187/38/2014 (ITA-I)] / SO 2911(E) · Notification No. 68/2014 [F. No. 187/30/2014 (ITA-I)] / SO 2913(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.