Case law › Notifications › 2019 › Notification No. 21/2019 [F. No.187/2/2019-ITA-I] / SO 1362(E)

Notification 13 March 2019

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

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

What this is

Notification No. 21/2019 [F. No.187/2/2019-ITA-I] / SO 1362(E) was published on 13 March 2019. Its subject is 4 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

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

In exercise of the powers under section 118 of the Income-tax Act, 1961, the Central Board of Direct Taxes directs that the Commissioner of Income-tax (e-Verification) shall be subordinate to the Principal Director General of Income-tax (Systems). It fixes the line of subordination within the department and nothing more.

Who it reaches

The Commissioner of Income-tax (e-Verification)
The Principal Director General of Income-tax (Systems)
Assessees dealing with the e-Verification set-up, in identifying the controlling 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.118	s.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.

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

अिधसूचना अिधसूचना
,
, 2019
(आयकर)
का.आ.1362(अ).—+ ,$-$./01C$'""$, 1961
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$0F+345"&!&478C$C$(#-)-$7"&!C$")>G)&'>?7%F&^
2. $7'")9)JY+\)& "!470&4V)&;H 70F^
[अिधसूचना सं. 21/2019/फा. सं. 187/2/2019-आईटीए-I]
राजाJ&eCf, अवर सिचव

NOTIFICATION
New Delhi, the 13th March, 2019
(INCOME-TAX)
S.O. 1362(E).—In exercise of the powers conferred by section 118 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby directs that the Commissioner of Income-tax (e-Verification) shall be subordinate to the Principal Director General of Income-tax (Systems).
2. This notification shall come into force from the date of its publication in the official Gazette.
[Notification No. 21/2019/F. No.187/2/2019-ITA-I]
RAJARAJESWARI R, Under Secy.
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 publication in the Official Gazette.

What to watch

The notification comes into force from the date of its publication in the Official Gazette.
It is a direction on subordination under section 118 and confers no new power of assessment or verification.
The Hindi text of the notification is badly rendered in the extract; the English text should be relied on.

Where you meet it

In correspondence and proceedings before the Commissioner of Income-tax (e-Verification), and where a question of administrative control or supervision arises.

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. 20/2024 [F. No. 279/Misc./66/2014-ITJ (Pt.)] / SO 539(E) — Ministry of Finance 6 February 2024
Notification No. 41/2023 [F. No. 187/1/2023-ITA-I] / SO 2625(E) — Ministry of Finance 14 June 2023
Notification No.122/2022 [F.No.187/3/2020-ITA-I]/ SO 5256(E) — Ministry of Finance 14 November 2022
Notification No.123/2022 [F.No.187/3/2020-ITA-I]/ SO 5257(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 14 November 2022
Notification No. 82/2022 [F. No. 187/3/2020-ITA-I] / SO 3148(E) — Ministry of Finance 8 July 2022
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)] 19 July 2017

← Notification No. 20/2019 [F. No.187/2/2019-ITA-I] / SO 1361(E) · Notification No. 17/2019 [F.No.203/10/2018/ITA-II) →

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.