Case law › Notifications › 2014 › Notification No. 83/2014 [F.No.187/19/2014(ITA.I)]/SO 3244(E)

Notification 19 December 2014

Notification No. 83/2014 [F.No.187/19/2014(ITA.I)]/SO 3244(E)

Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Amendment in Notification No. SO 1615(E), Dated 26-9-2006

What this is

Notification No. 83/2014 [F.No.187/19/2014(ITA.I)]/SO 3244(E) was published on 19 December 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 1615(E), Dated 26-9-2006.

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 1615(E), DATED 26-9-2006
NOTIFICATION NO. 83/2014 [F.NO.187/19/2014(ITA.I)]/SO 3244(E), DATED 19-12-2014
In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income tax Act, 1961, the Central Board of Direct Taxes hereby makes the following further amendments in the notification of the Ministry of Finance (Department of Revenue), (Central Board of Direct Taxes) dated the 26th September, 2006, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide S.O. 1615 (E), dated the 26th September, 2006, namely:—
In the Schedule to the said notification, in column (4),—

(i)

for the bracket and words "(other than the districts of Ramanagar", the bracket and words "(other than the districts of" shall be substituted;

(ii)

for the bracket and words "(other than the districts of Kolar, Chikkaballapur, Ramanagar", the bracket and words "(other than the districts of Kolar, Chikkaballapur," shall be substituted.

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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. 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. 82/2014 [F.No.187/46/2014(ITA.I)]/SO 3243(E) · Notification No. 81/2014 [F. No. 187/38/2014 (ITA.I)]/SO 3199(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.