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Case law › Notifications › 2017 › Notification No. 72/2017 [F. No. 187/13/2015-(ITA.I)]/ SO 2321(E)
Notification 25 July 2017

Notification No. 72/2017 [F. No. 187/13/2015-(ITA.I)]/ SO 2321(E)

Ministry of Finance

What this is

Notification No. 72/2017 [F. No. 187/13/2015-(ITA.I)]/ SO 2321(E) was published on 25 July 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 read with section 6 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, the Central Board of Direct Taxes amends the Schedule to its notification S.O. 1590(E) dated 16 May 2017. Against serial number 11, in column (6), the entries at items (xx) to (xxv) — Pithoragarh, Udham Singh Nagar, Bageshwar, Nainital, Almora and Champawat — are omitted, and those same six districts are inserted after item (xxxvii) as items (xxxviii) to (xliii). Against serial number 14, in column (6), the words "; Chief Commissioner of Income-tax, Pune" are inserted after the words "Principal Chief Commissioner of Income-tax, Pune".

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.6s.6
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)
NOTIFICATION
New Delhi, the 25th July, 2017
(INCOME TAX)
S.O. 2321(E).— In exercise of the powers conferred by sub-section (1) and (2) of section 120 of the Incometax Act,1961 (43 of 1961), read with section 6 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015) the Central Board of Direct Taxes hereby makes the following amendment in the notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, number S.O. 1590(E), dated the 16th May, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 16th May, 2017, namely:-

In the said Notification, in the Schedule, —
(i) against serial number 11, in column (6) —
(a) the following entries occurring from serial numbers (xx) to (xxv) shall be omitted, namely:-
"(xx) Pithoragarh
(xxi) Udham Singh Nagar
(xxii) Bageshwar
(xxiii) Nainital
(xxiv) Almora
(xxv) Champawat"
(b) after the serial number "(xxxvii)" the following serial numbers shall be inserted, namely:-
"(xxxviii) Pithoragarh
(xxxix) Udham Singh Nagar
(xl) Bageshwar
(xli) Nainital
(xlii) Almora
(xliii) Champawat";
(ii) against serial number 14, in column (6), after the words "Principal Chief Commissioner of Income-tax, Pune", the words "; Chief Commissioner of Income-tax, Pune" shall be inserted.

[Notification No. 72/2017/ F. No. 187/13/2015-(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.
ALOK KUMAR Digitally signed by ALOK KUMAR
Date: 2017.07.26 11:37:00 +05'30'

From when

25 July 2017, the date of the notification.

What to watch

Where you meet it

On a notice or an assessment under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, where the competence of the officer issuing it turns on the Schedule to S.O. 1590(E) as amended.

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. 71/2017 [F.No. 187/13/2015(ITA.I)] / SO 2320(E)  ·  Notification No. 65/2017 [F.NO.300196/10/2017-ITA-I)] / SO 2276(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.