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Case law › Notifications › 2014 › Notification No. 81/2014 [F. No. 187/38/2014 (ITA.I)]/SO 3199(E)
Notification 16 December 2014

Notification No. 81/2014 [F. No. 187/38/2014 (ITA.I)]/SO 3199(E)

Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Supersession of Notification No. SO 1386(E), Dated 10-8-2007 and Notification No. SO 2752(E), Dated 22-10-2014 - Corrigenda to Notification No. SO 2752(E), Dated 22-10-2014

What this is

Notification No. 81/2014 [F. No. 187/38/2014 (ITA.I)]/SO 3199(E) was published on 16 December 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 1386(E), Dated 10-8-2007 and Notification No. SO 2752(E), Dated 22-10-2014 - Corrigenda to Notification No. SO 2752(E), Dated 22-10-2014.

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 1386(E), DATED 10-8-2007 AND NOTIFICATION NO. SO 2752(E), DATED 22-10-2014 - CORRIGENDA TO NOTIFICATION NO. SO 2752(E), DATED 22-10-2014
NOTIFICATION NO. 81/2014 [F. NO. 187/38/2014 (ITA.I)]/SO 3199(E), DATED 16-12-2014
In the notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, number S.O. 2752(E), dated the 22nd October, 2014, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), dated the 22nd October, 2014, in Schedule-I,—

(a)

against serial number 22, in column (6),—

(i)

in item (b), for "item (a) above", read "item (a) above and item (c) below";

(ii)

in item (c), for "item (c)", read "item (a) and item (c)";

(b)

against serial number 144, in column (5),—

(i)

in item (g), for "item (b)", read "item (c)";

(ii)

in item (h), for "item (c)", read "item (e)";

(c)

against serial number 232, in column (4), for "Gumla and Simdega", read "Gumla, Simdega and Khunti";

(d)

against serial number 235, in column (4), for "Chatra and Bokaro" read "Chatra, Bokaro and Ramgarh";

(e)

against serial number 237, in column (4),—

(i)

in item (b), omit "411012, 411027,411031";

(ii)

in item (b), for "411057", read "411057 (excluding areas covered by Pimpri Chinchwad Municipal Corporation)";

(f)

against serial number 240, in column (4),—

(i)

in item (a), for "411057" read "411057, 411061, 411062, 412101,412105, 412109";

(ii)

in item (b), for "Dehu Cantonment", read "Dehu Road Cantonment and Haveli Taluka";

(g)

against serial number 241, in column(4), in item (b), for "412210", read "412110";

(h)

against serial number 244,—

(i)

in column (4), in item (c), omit "Shahapur Taluka, Bhiwandi Taluka, Murbad Taluka";

(ii)

in column (6), in item (h), omit "whose principal source of income is from 'Salary' and";

(i)

against serial number 245,—

(a)

in column (5), after item (b), insert "(bb) persons other than companies and co-operative societies deriving income from sources other than income from business or profession and residing within the territorial area mentioned at item (b) of column (4)";

(b)

in coiumn (6),—

(i)

in item (c), for "item (c)", read "item (bb) and (c)";

(ii)

in item (f), for "item (f)" read "item (f), (g)";

(j)

against serial number 246, in column (6), in item (e), for "item (h)", read "item (g), (h)".

■■

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. 83/2014 [F.No.187/19/2014(ITA.I)]/SO 3244(E)  ·  Notification No.79 /2014 [F.No.142/12/2014-TPLI] / SO 3168(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.