Notification No. 81/2015 [F. No. 187/37/2014 (ITA.I)] / SO 2858(E)

What it does

A corrigendum to jurisdiction notification S.O. 2915(E) dated 13 November 2014. In Schedule I, column (2), the headquarters city named against each of serial numbers 1 to 12 is replaced by a region: Ahmedabad by Gujarat, Bengaluru by Karnataka and Goa, Bhopal by Madhya Pradesh and Chhattisgarh, Chandigarh by North West Region, Chennai by Tamil Nadu and Puducherry, Hyderabad by Andhra Pradesh, Odisha and Telangana, Jaipur by Rajasthan, Kochi by Kerala, Kolkata by West Bengal, Sikkim and North East Region, Lucknow by Uttar Pradesh and Uttarakhand, Patna by Bihar and Jharkhand, and Pune by Maharashtra (Except Mumbai).

Who it reaches

Directors General of Income-tax (Investigation) and the charges listed in Schedule I
Assessees in the regions covered by those charges
Officers determining the territorial reach of a central or investigation charge

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

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.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
CORRIGENDA
New Delhi, the 19th October, 2015
(Income-tax)
S.O. 2858(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. 2915 (E) dated the 13th November, 2014 published in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated 13th November, 2014, in Schedule- I,––
(i) against serial number 1, in column (2), for "Ahmedabad", read "Gujarat";
(ii) against serial number 2, in column (2), for "Bengaluru", read "Karnataka and Goa";
(iii) against serial number 3, in column (2), for "Bhopal", read "Madhya Pradesh and Chhattisgarh";
(iv) against serial number 4, in column (2), for "Chandigarh", read "North West Region";
(v) against serial number 5, in column (2), for "Chennai", read "Tamil Nadu and Puducherry";
(vi) against serial number 6, in column (2), for "Hyderabad", read "Andhra Pradesh, Odisha and Telangana";
(vii) against serial number 7, in column (2), for "Jaipur", read "Rajasthan";
(viii) against serial number 8, in column (2), for "Kochi", read "Kerala";
(ix) against serial number 9, in column (2), for "Kolkata", read "West Bengal, Sikkim and North East Region";
(x) against serial number 10, in column (2), for "Lucknow", read "Uttar Pradesh and Uttarakhand";
(xi) against serial number 11, in column (2), for "Patna", read "Bihar and Jharkhand";
(xii) against serial number 12, in column (2), for "Pune", read "Maharashtra (Except Mumbai)".
[Notification No. 81/2015./ F. No. 187/37/2014 (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.

From when

As part of the notification dated 13 November 2014 that it corrects.

What to watch

A corrigendum takes effect as part of the notification of 13 November 2014 that it corrects.
The change is from a city name to a region name, so the territorial reach of each charge is stated more widely than the uncorrected text suggested.
Only column (2) of Schedule I is corrected; the other columns of the principal notification stand.
Mumbai is expressly excluded from the Pune entry.

Where you meet it

In deciding which Director General of Income-tax charge covers an assessee's location, for example on a transfer of case or a search action.

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. 83/2015 [F.No.142/25/2015-TPL] / SO 2860(E) · Notification No. 82/2015 [F.No. 187/37/2014(ITA.I]/SO 2859(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