Case law › Notifications › 2014 › Notification No. 68/2014 [F. No. 187/30/2014 (ITA-I)] / SO 2913(E)

Notification 13 November 2014

Notification No. 68/2014 [F. No. 187/30/2014 (ITA-I)] / SO 2913(E)

Section 118 of the Income-tax Act, 1961 - Income-tax Authorities - Control of - Notified Subordinate Officer - Amendment in Notification No. SO 359, Dated 30-3-1988

What this is

Notification No. 68/2014 [F. No. 187/30/2014 (ITA-I)] / SO 2913(E) was published on 13 November 2014. Its subject is Section 118 of the Income-tax Act, 1961 - Income-tax Authorities - Control of - Notified Subordinate Officer - Amendment in Notification No. SO 359, Dated 30-3-1988.

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.118	s.238

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 118 OF THE INCOME-TAX ACT, 1961 - INCOME-TAX AUTHORITIES - CONTROL OF - NOTIFIED SUBORDINATE OFFICER - AMENDMENT IN NOTIFICATION NO. SO 359, DATED 30-3-1988
NOTIFICATION NO. 68/2014 [F.No. 187/30/2014 (ITA-I)]/SO 2913(E), DATED 13-11-2014
In exercise of the powers conferred by section 118 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following further amendments to the notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, number S.O.359, dated the 30th March, 1988 published in the Gazette of India, (Extraordinary), Part-II, section 3, sub-section (ii), with effect from the 15th November, 2014, namely :—
In the said notification,—

(i)

for clause (a), the following clause shall be substituted, namely:—

"(a)

Principal Directors General, Principal Chief Commissioners, Directors General and Chief Commissioners, [including Directors General of Income-tax (Investigation), Chief Commissioners of Income-tax (Central), Director General of Income-tax (I and CI) and Chief Commissioner of Income-tax (Exemptions)] shall be subordinate to the Central Board of Direct Taxes";

(ii)

clause (aa) shall be omitted.

■■

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. 67/2014 [F. No. 187/29/2014 (ITA-I)] / SO 2912(E) · Notification No. 70/2014 [F. No. 187/37/2014 (ITA.I)] / SO 2915(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.