Notification No. 73/2015 [F. No. 187/13/2015 (ITA.I)] / SO 2299(E)

What it does

In exercise of the power under clause (b) of sub-section (4) of section 120 of the Income-tax Act, 1961 read with section 6 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, the Central Board of Direct Taxes directs that Additional Commissioners of Income-tax or Joint Commissioners of Income-tax, as the case may be, shall exercise the powers and perform the functions of Assessing Officers under the Black Money Act, 2015. The direction operates in respect of the territorial areas, persons or classes of persons, incomes or classes of incomes, or cases or classes of cases for which those officers have been authorised by the Principal Chief Commissioner, Chief Commissioner, Director General, Principal Commissioner or Commissioner in pursuance of the Board's directions under sub-sections (1) and (2) of section 120 of the 1961 Act.

Who it reaches

persons proceeded against under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Additional and Joint Commissioners of Income-tax so authorised
the Principal Chief Commissioners, Chief Commissioners, Directors General, Principal Commissioners and Commissioners who authorise them

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.6	s.6
s.120	s.241, s.243

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.

NOTIFICATION
New Delhi, the 24th August, 2015
[Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax]
S.O. 2299(E).—In exercise of the powers conferred by clause (b) of sub-section (4) of section 120 of the Income-tax Act, 1961 (43 of 1961) read with section 6 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015), the Central Board of Direct Taxes hereby directs that the Additional Commissioners of Income-tax or the Joint Commissioners of Income-tax, as the case may be, shall exercise the powers and perform the functions of the Assessing Officers under the said Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, in respect of territorial areas or persons or classes of persons or incomes or classes of incomes or cases or classes of cases, in respect of which such Additional Commissioners of Income-tax or Joint Commissioners of Income-tax have been authorised by the Principal Chief Commissioner of Income-tax or the Chief Commissioner of Income-tax or the Director General of Income-tax or the Principal Commissioner of Income-tax or the Commissioner of Income-tax in pursuance to the directions of the Board under sub-section (1) and (2) of section 120 of the said Income-tax Act, 1961.
[Notification No. 73/2015/F. No. 187/13/2015 (ITA.I)]
DEEPSHIKHA SHARMA, Director
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.

From when

24 August 2015, the date of the notification.

What to watch

The notification carries no separate commencement clause; it is dated 24 August 2015.
The direction is not self-executing as to any particular officer: an Additional or Joint Commissioner acts as Assessing Officer only within the authorisation given to him by his superior in pursuance of the Board's section 120(1) and (2) directions.
The power conferred is that of an Assessing Officer under the Black Money Act, 2015, drawn through section 6 of that Act.
A challenge to the competence of an Additional or Joint Commissioner acting under the Black Money Act turns on the existence of that authorisation, not on this notification alone.

Where you meet it

On a notice or an assessment order under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 signed by an Additional or Joint Commissioner, where his competence to act as Assessing Officer is examined.

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. 87/2026 [F.No. 300196/75/2024-ITA-I] / SO 3920(E) — Ministry of Finance 16 July 2026
Notification No. 86/2026 [F. No. 300196/75/2024-ITA-I] / SO 3919(E) — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 16 July 2026
Notification No. 99/2022 [F. No. 370142/9/2022-TPL Part (2)] / SO 3878(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 17 August 2022
Notification No. 20/2022 [F. No.370142/9/2022-TPL] / S.O. 1494(E) — The Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 30 March 2022
Notification No. 125 /2021 [F. No. 300196/35/2018-ITA-I] / S.O. 4523(E) — Ministry of Finance 29 October 2021
Circular No. 2/2021 — Residential status of certain individuals under income tax act 1961 3 March 2021

← Notification No. 72/2015 [F. No. 165/5/2014-ITA-I] / SO 2298(E) · Notification No. 70/2015 [ F.No.142 /12/2015-TPL] / SO 2240(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.

What this is