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Case law › Notifications › 2017 › Notification No. 63/2017 [F. No. 189/1/2017-ITA.I] / SO 2259(E)
Notification 19 July 2017

Notification No. 63/2017 [F. No. 189/1/2017-ITA.I] / SO 2259(E)

2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]

What this is

Notification No. 63/2017 [F. No. 189/1/2017-ITA.I] / SO 2259(E) was published on 19 July 2017. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

What it does

The Central Board of Direct Taxes, under section 118 of the Income-tax Act, 1961 and being satisfied that it is necessary in the public interest, rescinds three earlier notifications on the control of income-tax authorities: S.O. 1614(E) dated 26 September 2006, S.O. 2024(E) dated 30 November 2007 and S.O. 3250(E) dated 25 October 2013. The rescission is expressed to be except as respects things done or omitted to be done before it.

Why it was issued

The Board records that it is satisfied that the rescission is necessary in the public interest.

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.118s.238

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.

2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION

New Delhi, the 19th July, 2017
(INCOME TAX)

S.O. 2259(E).—In exercise of the powers conferred under section 118 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes being satisfied that it is necessary in the Public interest to do so hereby rescinds the following Notifications of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes vide numbers as specified below, except as respects things done or omitted to be done before such recession namely :-

(i) S.O. 1614(E), dated the 26th September, 2006, published in the Gazette of India Extraordinary, Part II, Section 3, sub-section (ii), dated the 26th September, 2006;

(ii) S.O. 2024(E), dated the 30th November, 2007, published in the Gazette of India Extraordinary, Part II, Section 3, sub-section (ii), dated the 30th November, 2007; and

(iii) S.O. 3250(E), dated the 25th October, 2013, published in the Gazette of India Extraordinary, Part II, Section 3, sub-section (ii), dated the 25th October, 2013.

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

[Notification No. 63/2017/ F. No. 189/1/2017-ITA.I]

DEEPSHIKHA SHARMA, Director

From when

The date of publication in the Official Gazette (19 July 2017).

What to watch

Where you meet it

In questions of which income-tax authority is subordinate to which, for instance when the validity of an order passed under the old control arrangement is in issue.

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. 70 /2017 [F.No.196/30/2013-ITA-I] / SO 2281(E)  ·  Notification No. 64/2017 [F. No. 189/1/2017 (ITA.I)] / SO 2260(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.