Notification No. SO 6036(E)

Ministry of Finance

What this is

Notification No. SO 6036(E) was published on 5 October 2018. Its subject is Ministry of Finance.

What it does

Acting under sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, on the powers conferred by the Board's notification No. 66/2014 (S.O. 2907(E)) dated 13 November 2014 and with reference to the Board's letter dated 1 October 2018, the Principal Chief Commissioner of Income Tax, Madhya Pradesh and Chhattisgarh, directs that the Commissioner of Income-tax (Appeals) named in column (2) of the Schedule, at the headquarters in column (3), shall exercise powers and perform functions in respect of appeals filed in the cases or classes of cases of persons specified in column (5) which fall within the jurisdiction of the income-tax authorities specified in column (4). The Schedule assigns to the Commissioner of Income-tax (Appeals), Bhopal-1 the appeals from the Principal Commissioner or Commissioner of Income-tax, Bhopal-1 and from the Commissioner of Income-tax (TDS), Bhopal, and all cases under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 falling within the territorial jurisdiction of Madhya Pradesh and Chhattisgarh from all Principal Commissioners and Commissioners in those States.

Who it reaches

Appellants in the Bhopal-1 and Bhopal TDS charges
Appellants under the Black Money Act, 2015 anywhere in Madhya Pradesh and Chhattisgarh
The Commissioner of Income-tax (Appeals), Bhopal-1
Assessing Officers transmitting appeal records

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)
(OFFICE OF THE PRINCIPAL CHIEF COMISSIONER OF INCOME TAX)
NOTIFICATION
Bhopal, the 5th October, 2018
S.O. 6036(E).—In exercise of the powers under sub-sections (1) and (2) of Section 120 of the Income-tax Act, 1961 conferred upon me by the Government of India, Central Board of Direct Taxes, New Delhi, vide Notification No. 66/2014 in F. No. 279/Misc./66/2014- SO (ITJ) dated 13th November, 2014 to be published in the Gazette of India Extraordinary in Part II, Section 3, Sub-section (ii) number S.O.2907(E) dated the 13th November, 2014 and with reference to Board's letter F.No.279/Misc./M-44/2018-ITJ dated 01.10.2018, I, the Principal Chief Commissioner of Income Tax, M.P. & C.G., hereby direct that the Commissioner of Income-Tax specified in column (2) of the Schedule annexed hereto, having headquarter at the place specified in the corresponding entries in column (3) of the said Schedule, shall exercise the powers and perform the functions in respect of any appeals filed by cases or class of cases of persons specified in column (5) and falling within the jurisdiction of the Income Tax authorities specified in column (4).

2. This order shall come into force with effect from 05.10.2018.

SCHEDULE
Sl No | Designation of Incometax Appellate Authority | Headquarters | Designation of Incometax Authority | Cases or Class of cases of persons
1 | Commissioner of Incometax (Appeals), Bhopal-1 | Bhopal | Principal Commissioner/Commissioner of Incometax, Bhopal-1 | All Cases and 2
Commissioner of Incometax (TDS), Bhopal | All cases falling within the territorial jurisdiction of Pr CIT/CIT, Bhopal- 1
All Pr. Commissioner/Commissioner of Incometax, MP & CG States | All cases of Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [BM Act] falling within the territorial jurisdiction of MP & CG States

[F. No. Pr.CCIT(CCA)/MP/&CG/Juris/CIT(A)/2018-19]
PRASANA KUMAR DASH, Pri. Chief Commissioner of Income-tax, M.P & C.G
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

5 October 2018.

What to watch

The order comes into force with effect from 5 October 2018.
Appeals under the Black Money Act, 2015 from the whole of Madhya Pradesh and Chhattisgarh are centralised before this appellate authority, which is wider than its ordinary charge.
The order is made by the Principal Chief Commissioner on powers delegated by the Board's notification of 13 November 2014, not by the Board itself.
The Schedule in the scan is malformed and the columns run together, so the gazette copy should be seen before an entry is relied on.

Where you meet it

In filing an appeal against an assessment or a Black Money Act order in Madhya Pradesh or Chhattisgarh, and in the appellate order that follows.

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. 66/2018 [F.No.300196/32/2018-ITA-I]/SO 5180(E) · Notification No. 2/2018 [F.No.V.27013/3/2018-SO(NAT.COM)] SO 5160(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.