Case law › Notifications › 2017 › Notification No. 49/2017 [F. No. 187/37/2014-ITA-I] / SO 1860(E)

Notification 9 June 2017

Notification No. 49/2017 [F. No. 187/37/2014-ITA-I] / SO 1860(E)

Ministry of Finance

What this is

Notification No. 49/2017 [F. No. 187/37/2014-ITA-I] / SO 1860(E) was published on 9 June 2017. Its subject is Ministry of Finance.

This amends the Income-tax Rules. What it changes is the Rules, not the Act — and a rule can never take away what the section gives.

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 jurisdiction notification S.O. 2914(E) dated 13 November 2014. In the Schedule to that notification, serial number 11 and the entries against it are substituted. As substituted, the Director General of Income-tax (Investigation), Uttar Pradesh and Uttarakhand, with headquarters at Lucknow, has two subordinate charges: the Principal Director or Director of Income-tax (Investigation), Lucknow, with headquarters at Lucknow, for forty-five named revenue districts including Lucknow, Allahabad, Varanasi, Gorakhpur, Bareilly and Moradabad; and the Principal Director or Director of Income-tax (Investigation), Kanpur, with headquarters at Kanpur, for forty-three named revenue districts including Kanpur, Agra, Meerut, Ghaziabad, Gautam Buddha Nagar, Jhansi and the districts of Uttarakhand such as Dehradun, Haridwar, Nainital and Udham Singh Nagar.

Who it reaches

assessees in Uttar Pradesh and Uttarakhand facing investigation proceedings
the Investigation Directorates at Lucknow and Kanpur
authorised officers issuing search and survey warrants in those districts
persons challenging the jurisdiction of an investigation authority

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
s.120	s.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)
NOTIFICATION
New Delhi, the 9th June, 2017
(Income-tax)
S.O. 1860(E).— In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act (43 of 1961), the Central Board of Direct Taxes hereby make the following amendments in the notification of the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, vide number S.O.2914(E) dated the 13th November, 2014, published in the Gazette of India Extraordinary, Part II, Section 3, Sub-section (ii), dated the 13th November, 2014 namely:-

1. In the said notification, in the Schedule, for serial number 11 and the entries relating thereto, the following serial number and the entries shall be substituted, namely :-

| 1 | 2 | 3 | 4 | 5 | 6 |
|---|---|---|---|---|---|
| 11 | Director General of Income-tax (Investigation), Uttar Pradesh and Uttarakhand | Lucknow | Principal Director/ Director of Income-tax (Investigation), Lucknow | Lucknow | Areas within the limits of following revenue districts of the States of Uttar Pradesh and Uttarakhand: (i) Lucknow (ii) Barabanki (iii) Basti (iv) Faizabad (v) Gonda (vi) Hardoi (vii) Jaunpur (viii) Pratapgarh (ix) Rae Bareilly (x) Chhatrapati Shahuji Maharaj Nagar (Amethi) (xi) Sultanpur (xii) Sitapur (xiii) Unnao (xiv) Lakhimpur Kheri (xv) Bareilly (xvi) Pilibhit (xvii) Balrampur (xviii) Bahraich (xix) Ambedkar Nagar (xx) Shahjahanpur (xxi) Allahabad (xxii) Azamgarh (xxiii) Chandauli (xxiv) Deoria (xxv) Fatehpur (xxvi) Ghazipur (xxvii) Gorakhpur (xxviii) Kaushambi (xxix) Kushinagar (xxx) Maharajganj (xxxi) Mau (xxxii) Mirzapur (xxxiii) Sant Ravidas Nagar (xxxiv) Sonbhadra (xxxv) Varanasi (xxxvi) Ballia (xxxvii) Moradabad (xxxviii) Bijnor (xxxix) Jyotiba Phule Nagar i.e., Amroha (xl) Rampur (xli) Badaun (xlii) Sant Kabir Nagar (xliii) Siddhartha Nagar (xliv) Srawasti (xlv) Sambhal |
| | | | Principal Director/ Director of Income-tax (Investigation), Kanpur | Kanpur | Areas within the limits of following revenue districts of the States of Uttar Pradesh and Uttarakhand: (i) Banda (ii) Chitrakut (iii) Hamirpur (iv) Jalaun (v) Ramabai Nagar (Kanpur Dehat) (vi) Mohoba (vii) Kannauj (viii) Meerut (ix) Baghpat (x) Ghaziabad (xi) Muzaffarnagar (xii) Hapur (xiii) Agra (xiv) Etah (xv) Aligarh (xvi) Auraiya (xvii) Hathras (xviii) Etawah (xix) Farrukhabad (xx) Jhansi (xxi) Lalitpur (xxii) Mathura (xxiii) Firozabad (xxiv) Mainpuri (xxv) Kanshiram Nagar (xxvi) Gautam Buddha Nagar (xxvii) Bulandshahr (xxviii) Chamoli (xxix) Dehradun (xxx) Haridwar (xxxi) Pauri (xxxii) Rudraprayag (xxxiii) Saharanpur (xxxiv) Tehri Garhwal (xxxv) Uttarkashi (xxxvi) Kanpur (xxxvii) Shamli (xxxviii) Pithoragarh (xxxix) Udham Singh Nagar (xl) Bageshwar (xli) Nainital (xlii) Almora (xliii) Champawat |

2. This notification shall come into force with effect from the date of its publication in the Official Gazette.

[Notification No. 49/2017/F. No. 187/37/2014-ITA-I]

DEEPSHIKHA SHARMA, 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.

From when

the date of its publication in the Official Gazette.

What to watch

The notification comes into force with effect from the date of its publication in the Official Gazette.
Jurisdiction is allocated district by district between the Lucknow and Kanpur charges, so the district in which the person or premises falls decides the competent Director.
The Uttarakhand districts sit in the Kanpur charge, not the Lucknow charge, despite the Directorate General being headquartered at Lucknow.
Only serial number 11 of the Schedule is substituted; the rest of the 2014 notification is untouched.

Where you meet it

In a search, survey or summons issued by an Investigation wing officer in Uttar Pradesh or Uttarakhand, and in any objection that the officer lacked jurisdiction over the district concerned.

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. 50/2017 [F.No. 500/1/2014-APA-II] / SO 1866(E) · Notification No. 47/2017/ F. No. 370142/18/2017-TPL / SO 1818(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.