VittSphere ONE Calculators Blog CA Prabhakar Kumar · FCA · ICAI 560762
Calculators Blog Handle my notice
Case law › Notifications › 2016 › Notification No. 117/2016 [F.No.142/33/2016-TPL] / SO 4060(E)
Notification 16 December 2016

Notification No. 117/2016 [F.No.142/33/2016-TPL] / SO 4060(E)

[To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)]

What this is

Notification No. 117/2016 [F.No.142/33/2016-TPL] / SO 4060(E) was published on 16 December 2016. Its subject is [To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)].

What it does

In exercise of the power under section 199G of the Finance Act, 2016, the Central Government notifies the authority before whom a declaration under sub-section (1) of section 199C of that Act is to be made. For a declaration filed manually, or filed electronically under electronic verification code, the authority is the Principal Commissioner or Commissioner who exercises jurisdiction under section 120 of the Income-tax Act, 1961. For a declaration filed electronically with a digital signature, it is that Principal Commissioner or Commissioner or, alternatively, the Commissioner of Income-tax, Centralised Processing Centre, Bengaluru.

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.120s.241, s.243
s.199Cno counterpart recorded
s.199Gno counterpart recorded

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, SECTION 3, SUB-SECTION (ii)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 16th December, 2016

NOTIFICATION

S.O.4060(E).— In exercise of the powers conferred by section 199G of the Finance Act, 2016 (28 of 2016), the Central Government hereby—

(i) notifies the Principal Commissioner or the Commissioner, as the case may be, who exercises the jurisdiction under section 120 of the Income-tax Act, 1961 (43 of 1961), as the Principal Commissioner or the Commissioner for the purposes of declaration filed manually or electronically under electronic verification code under sub-section (1) of section 199C of the Finance Act, 2016 (28 of 2016); and

(ii) notifies the Principal Commissioner or the Commissioner, as the case may be, who exercises the jurisdiction under section 120 of the Income-tax Act, 1961(43 of 1961) or the Commissioner of Income-tax, Centralised Processing Centre, Bengaluru, as the Principal Commissioner or Commissioner, for the purposes of declaration filed electronically with digital signature under sub-section (1) of section 199C of the Finance Act, 2016 (28 of 2016).

[Notification No. 117/2016, F.No.142/33/2016-TPL
(Dr. T.S. Mapwal)
Under Secretary to the Government of India

From when

16 December 2016.

What to watch

Where you meet it

In filing a declaration under section 199C of the Finance Act, 2016, in choosing the office and mode of filing and in any acknowledgment issued.

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. 115/2016 [F.No.142/33/2016-TPL] / SO 4058(E)  ·  Notification No. 118/2016 [F.No.225/305/2016-ITA-II] →

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.