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Case law › Notifications › 2017 › Notification No. 16 /2017 [ F. No.187/3/2017-ITA-I] / SO 928(E)
Notification 22 March 2017

Notification No. 16 /2017 [ F. No.187/3/2017-ITA-I] / SO 928(E)

Ministry of Finance

What this is

Notification No. 16 /2017 [ F. No.187/3/2017-ITA-I] / SO 928(E) was published on 22 March 2017. Its subject is Ministry of Finance.

What it does

Under sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, the Central Board of Direct Taxes amends its notification S.O. 2483(E) dated 30 September 2009 by substituting the table below the Schedule. As substituted, the Schedule shows a single entry: the Commissioner of Income-tax, Centralised Processing Centre, Bengaluru, with headquarters at Bengaluru, Karnataka, having jurisdiction over all cases where the return of income has been furnished in electronic form and in paper form.

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

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]
(Income tax)
NOTIFICATION
New Delhi, the 22nd March, 2017
S.O. 928 (E).—In exercise of the powers by sub sections (1) and (2) of Section 120 of the Income-tax Act, 1961) (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendment to the notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, number S.O.2483(E), dated the 30th September, 2009, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), namely:-

In the said notification, ---
(i) for the table, below the Schedule, following table shall be substituted, namely---

SCHEDULE

| Sl.No. | Designation of Income-tax Authority | Headquarters | Jurisdiction |
|---|---|---|---|
| 1. | Commissioner of Income-tax, Centralised Processing Centre, Bengaluru | Bengaluru, Karnataka | All the cases where the return of income has been furnished in – (i) electronic form, and (ii) paper form. |

2. This notification shall come into force with effect from the date of its publication in the Official Gazette.
[Notification No. 16 /2017/ F. No.187/3/2017-ITA-I]
ROHIT GARG, Director

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.
SARVESH KUMAR SRIVASTAVA
Digitally signed by SARVESH KUMAR SRIVASTAVA
Date: 2017.03.23 22:50:46 +05'30'

From when

The date of publication in the Official Gazette.

What to watch

Where you meet it

In the intimation issued by the Centralised Processing Centre on the processing of a return, and in a rectification application arising from it.

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.6/2017 [F.No. 27015/5/2016-SO(NAT.COM)]/SO 932(E)  ·  Notification No.5/2017 [F. No. V.27015/1/2017-SO (NAT.COM)]/SO 906(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.