Case law › Notifications › 2019 › Notification No. 20/2019 [F. No.187/2/2019-ITA-I] / SO 1361(E)

Notification 13 March 2019

Notification No. 20/2019 [F. No.187/2/2019-ITA-I] / SO 1361(E)

Principal Director General of Income-tax (Systems) directed under section 120

What this is

Notification No. 20/2019 [F. No.187/2/2019-ITA-I] / SO 1361(E) was published on 13 March 2019. Its subject is Principal Director General of Income-tax (Systems) directed under section 120.

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

The Central Board of Direct Taxes, under sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, directs that the Principal Director General of Income-tax (Systems), Delhi shall exercise the powers and perform the functions in respect of the territorial areas, persons or classes of persons, incomes or classes of incomes, and cases or classes of cases in respect of which the Commissioner of Income-tax (e-Verification) has jurisdiction vested in him.

Who it reaches

The Principal Director General of Income-tax (Systems), Delhi
The Commissioner of Income-tax (e-Verification)
Persons whose cases fall within the e-Verification jurisdiction

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.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. The reading also stopped short of the end of the document: what is below is the opening, not the whole of it.

NOTIFICATION

New Delhi, the 13th March, 2019

(INCOME-TAX)

S.O. 1361(E).—"In pursuance of the powers conferred by sub-sections (1) and (2) of section 120 of the Incometax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby directs that the Principal Director General of Income-tax (Systems), Delhi, shall exercise the powers and perform the functions in respect of such territorial area or such persons or class of persons or such incomes or class of incomes or such cases or class of cases, in respect of which the Commissioner of Income-tax (e-Verification) has jurisdiction vested in him."

2. "This notification shall come into force from the date of its publication in the official Gazette."

[Notification No. 20/2019/F. No.187/2/2019-ITA-I]

RAJARAJESWARI R., Under Secy.

From when

The date of publication in the Official Gazette (13 March 2019).

What to watch

The notification comes into force from the date of its publication in the Official Gazette.
The jurisdiction conferred is co-extensive with that of the Commissioner of Income-tax (e-Verification), so it moves with any change in that Commissioner's jurisdiction.
It should be read with the notification of the same date that fixes the e-Verification Commissioner's jurisdiction.

Where you meet it

In an e-verification communication issued from the Systems Directorate, and in questions of which authority is competent in an e-verification matter.

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. 155/2025 [F. No. CB/362/2025-O/o Addl. DIT 6 CPC Bengaluru-187/10/2024-ITA-I] /SO 4901(E) — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 27 October 2025
Notification No. 50/2024 [F. No. 187/6/2024-TPL] / SO 2209(E) — Minstry of Finance 6 June 2024
Notification No. 47/2023 [F. No. 187/3/2020-ITA-I] / SO 2992(E) — Ministry of Finance 6 July 2023
Notification No. 14/2023 [F. No. 279/Misc./66/2014-ITJ(Pt.)] / SO 1329(E) — Ministry of Finance 21 March 2023
Notification No. 10/2023 [F.No. 187/3/2020-ITA-I] / SO 951(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 1 March 2023
Notification No.121/2022 [F.No.187/3/2020-ITA-I] / SO 5255(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 14 November 2022

← Notification No. 19/2019 [F. No.187/2/2019-ITA-I] / SO 1360(E) · Notification No. 21/2019 [F. No.187/2/2019-ITA-I] / SO 1362(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.