F. No. 173/237/2016-ITA-I — Ita i opertionalization of section 9A of the income tax act 1961 notification of committee

What this is

F. No. 173/237/2016-ITA-I was published on 6 May 2016. Its subject is Ita i opertionalization of section 9A of the income tax act 1961 notification of committee for the purpose of rule 10VA 4.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

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.9A	s.9

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.

F. No.173/237/2016-ITA-I
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF DIRECT TAXES)
ORDER
New Delhi, dated the 6th May, 2016

In exercise of the powers conferred by sub-rule (4) of Rule 10VA of the Income-Tax Rules, 1962. read with section 9A of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby notifies the following Committee for the purposes of the said sub-rule>

I. Chief Commissioner of Income Tax (International Taxation), West Zone, Mumbai
(Chairperson of Committee)

II. Commissioner of Income Tax (International Taxation)-l, Mumbai

III. Commissioner of Income Tax (Transfer Pricing)-l Mumbai

2. This may be brought to the notice of all concerned.

(Rohil Garg)
Deputy Secretary to the Govt. of India

Copy to:-
1. PPS to Secretary (Revenue).
2. The Chairman, CBDT, New Delhi.
3. All Members, CBDT.
4. The Chief Commissioner of Income Tax (International Taxation), West Zone, Mumbai.
5. The Commissioner of Income Tax (International Taxation)-l, Mumbai.
6. The Commissioner of Income Tax (Transfer Pricing)-l Mumbai.
7. All Principal Chief Commissioners / Directors General of Income Tax.
8. JS (FT&TR-I), JS (FT&TR-II), CBDT.

(Rohil Garg)
Deputy Secretary to the Govt. of India

What it names

Rules it names. Rule 10VA of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

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. 59/2022 [F. No. 370142/11/2022-TPL] / S.O. 2602(E) — Ministry of Finance 6 June 2022
Circular No. 12/2021 — Extension of time limits of certain compliances to provide relief to taxpayers in view of the severe pandemic 25 June 2021
Notification No. 13/2021 [F. No. 142/15/2015-TPL]/ GSR No. 162(E) — Ministry of Finance 9 March 2021
Circular No. 1/2021 — Amount of remuneration prescribed under section 9A 3 m of the income tax act 1961 15 January 2021
Notification No. 41/2020 [F. No. 142/15/2015-TPL- Part (1)] / SO 2148(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 30 June 2020
Circular No. 8/2019 — Clarification regarding definition of fund manager under section 9A 4 b of the income tax act 1961 10 May 2019

← Notification No. 32/2016 [F.No.142/8/2016-TPL] / SO 1830(E) · Notification No.31/2016 [F. No.370142/3/2016-TPL]/SO 1655(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.