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Case law › Notifications › 2015 › Notification No. 69/2015 [F. No. 187/30/2014 (ITA.I)] / SO 2238(E)
Notification 17 August 2015

Notification No. 69/2015 [F. No. 187/30/2014 (ITA.I)] / SO 2238(E)

[To BE Published in the Gazette of INDIA, Extraordinary, Part-ii, Section3, Sub-section-(ii)]

What this is

Notification No. 69/2015 [F. No. 187/30/2014 (ITA.I)] / SO 2238(E) was published on 17 August 2015. Its subject is [To BE Published in the Gazette of INDIA, Extraordinary, Part-ii, Section3, Sub-section-(ii)].

What it does

In exercise of the power under section 118 of the Income-tax Act, 1961, the Central Board of Direct Taxes further amends its subordination notification S.O. 359(E) dated 30 March 1988. Clause (a) is substituted to provide that Principal Directors General, Principal Chief Commissioners, Directors General of Income-tax (Investigation), Chief Commissioners of Income-tax (Central), the Director General of Income-tax (I and CI) and the Chief Commissioner of Income-tax (Exemptions) shall be subordinate to the Central Board of Direct Taxes. A new clause (aa) is inserted providing that Directors General or Chief Commissioners shall be subordinate to the Principal Directors General or Principal Chief Commissioners within whose jurisdiction they perform their functions.

Who it reaches

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.118s.238

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION3, SUB-SECTION-(ii)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
Department of Revenue
(CENTRAL BOARD OF DIRECT TAXES)
(INCOME TAX)
NOTIFICATION

New Delhi, the 17th August, 2015

S.O. 2238 ( E ).---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(E), dated the 30th March, 1988 published in the Gazette of India (Extraordinary), Part II, Section 3, sub-section (ii) with effect from the date of its publication in the Official Gazette, 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 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) after clause (a), the following clause shall be inserted, namely:-

"(aa) Directors General or Chief Commissioners shall be subordinate to the Principal Director Generals or Principal Chief Commissioners within whose jurisdiction they perform their functions;".

[Notification No. 69/2015, F. No. 187/30/2014 (ITA.I)]

DEEPSHIKHA SHARMA
Director

Note. - The Principal notification No. S.O. 359(E), dated the 30th March, 1988 was published in Part II, Section 3, Sub-section (ii) of the Gazette of India (Extraordinary), dated the 30th March, 1988 and amended vide S.O. 229(E), dated the 21st March, 1996, S.O. 2813(E), dated the 3rd November, 2014 and S.O. 2913(E), dated 13th November, 2014.

To
The Manager
Government of India Press
Ring Road, Mayapuri Industrial Area (Near Rajouri Garden), New Delhi.

From when

The date of publication in the Official Gazette (the notification is dated 17 August 2015).

What to watch

Where you meet it

In tracing which authority a given officer is subordinate to for the purposes of the Act — on an approval, a sanction, or a question of administrative control over the officer who passed an order.

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. 71/2015 [F.No.142/13/2015-TPL] / SO 2241(E)  ·  Notification No. 64/2015 →

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.