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Case law › Notifications › 2015 › Notification No.80/2014 [F.No.187/39/2014 (ITA.I)]
Notification 14 October 2015

Notification No.80/2014 [F.No.187/39/2014 (ITA.I)]

2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]

What this is

Notification No.80/2014 [F.No.187/39/2014 (ITA.I)] was published on 14 October 2015. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

What it does

A corrigendum to the jurisdiction notification S.O. 2793(E) dated 30 October 2014. In the Schedule to that notification, against serial numbers 1 to 26, column (5) is to be read as covering not only "any person responsible for deducting or collecting tax at source for the purposes of Chapter XVII B or XVII BB located in the territorial area mentioned in column (4)" but also, as a new clause (b), "any other person located within the territorial area mentioned in column (4)". Against serial number 1, in column (4), item (a), "Botandm" is to be read as "Botad" and "Bhavnagar" is inserted after "Morbi".

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

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.

2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)

CORRIGENDUM

New Delhi, the 14th October, 2015

(Income-Tax)

S.O. 2829(E).— In the notification of the Government of India in the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, number S.O.2793(E), dated the 30th October, 2014 published in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated 30th October, 2014, in the Schedule,-

(i) against serial numbers 1 to 26, in column (5), for "Any person responsible for deducting or collecting tax at source for the purposes of Chapter XVII B or XVIIBB located in the territorial area mentioned in column (4)", read "(a) Any person responsible for deducting or collecting tax at source for the purposes of Chapter XVII B or XVII BB located in the territorial area mentioned in column (4); (b) Any other person located within the territorial area mentioned in column (4)";

(ii) against serial number 1, in column (4), in item (a), -

(a) for "Botandm", read "Botad";

(b) after "Morbi", insert "Bhavnagar".

[Notification No. 80/2015/F. No. 187/39/2014 (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.

What to watch

Where you meet it

In identifying the income-tax authority competent for an assessee or a deductor in the areas listed, and in a jurisdiction objection to a notice issued by that authority.

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. 219/2015 [F.No.V. 27015/2/2015-SO (NAT.COM)]/SO 2853(E)  ·  Notification No. 79 /2015 [F.No.187/38/2014 (ITA.I)] / SO 2812(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.