Case law › Notifications › 2019 › Notification No. 71/2019 [F.No.187/8/2019-ITA-I] / SO 3426(E)

Notification 20 September 2019

Notification No. 71/2019 [F.No.187/8/2019-ITA-I] / SO 3426(E)

Ministry of Finance

What this is

Notification No. 71/2019 [F.No.187/8/2019-ITA-I] / SO 3426(E) was published on 20 September 2019. Its subject is Ministry of Finance.

What it does

Under sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, the Central Board of Direct Taxes amends its notification No. 50 of 2014 (S.O. 2752(E)) dated 22 October 2014. A new clause (da) is inserted after clause (d), authorising the Principal Commissioners or Commissioners of Income-tax listed in column (2) of a new Schedule-III, at the headquarters in column (3), to exercise powers and perform functions in respect of any cases or classes of cases, of any persons or classes of persons and in respect of all incomes or classes of income in the jurisdiction specified in column (4), in addition to their existing jurisdiction. A new Schedule-III is inserted after Schedule-II, pairing each named Commissionerate with another whose jurisdiction it is to hold in addition — for instance Tirupati with Kurnool, Visakhapatnam-2 with Rajahmundry, Delhi-10 with Delhi-11, Rajkot-3 with Rajkot-2 and Hubballi with Belgaum.

Who it reaches

Assessees in the Commissionerates named in column (4) of Schedule-III
The Principal Commissioners and Commissioners named in column (2), who take additional charge
Officers subordinate to those Commissioners
Advisers checking which Commissioner holds a case

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)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 20th September, 2019
(Income-tax)
S.O. 3426(E).—In exercise of the powers conferred by sub-section (1) and (2) of section 120 of the
Income-tax Act, 1961 (43 of 1961), Government of India, Central Board of Direct Taxes, hereby makes the
following amendments in the notification No. 50 of 2014 S.O. 2752(E) dated the 22nd October, 2014, published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 22nd October 2014,
namely :—
In the said notification,—
(i) after clause (d), the following clause shall be inserted, namely:—
"(da) authorises the Principal Commissioners of Income-tax or Commissioners of Income-tax
specified in column (2) of the Schedule – III annexed hereto, having their headquarters at the places
specified in the corresponding entries in column (3) of the said Schedule-III, shall exercise the
powers and perform the functions in respect of any cases or classes of cases, of any persons or classes
of persons in respect of all incomes or classes of income, in such jurisdiction specified in the
corresponding entries in column (4) of the said Schedule –III in the addition to their existing
jurisdiction.";
(ii) after SCHEDULE–II, the following SCHEDULE shall be inserted, namely:—
"SCHEDULE-III
SI.
No.
Designation of Income-tax
Authorities
Headquarters Jurisdiction
(1) (2) (3) (4)
1 Principal Commissioner of Incometax/ Commissioner of Income-tax,
TIRUPATI
TIRUPATI Principal Commissioner of Income-tax/
Commissioner of Income-tax, KURNOOL
2 Principal Commissioner of Incometax/ Commissioner of Income-tax - 2,
VISKHAPTANAM
VISHAKHAPATANAM Principal Commissioner of Income-tax/
Commissioner of Income-tax,
RAJAMUNDRY
3 Principal Commissioner of Incometax/ Commissioner of Income-tax -10,
DELHI
DELHI Principal Commissioner of Income-tax/
Commissioner of Income-tax -11, DELHI
4 Principal Commissioner of Incometax/ Commissioner of Income-tax – 12,
DELHI
DELHI Principal Commissioner of Income-tax/
Commissioner of Income-tax – 13
5 Principal Commissioner of Incometax/ Commissioner of Income-tax – 15,
DELHI
DELHI Principal Commissioner of Income-tax/
Commissioner of Income-tax -14, DELHI
6 Principal Commissioner of Incometax/ Commissioner of Income-tax -20,
DELHI
DELHI Principal Commissioner of Income-tax/
Commissioner of Income-tax -19, DELHI
7 Principal Commissioner of Incometax/ Commissioner of Income-tax -23,
DELHI
DELHI Principal Commissioner of Income-tax/
Commissioner of Income-tax - 22, DELHI
8 Principal Commissioner of Incometax/ Commissioner of Income-tax -3
RAJKOT
RAJKOT Principal Commissioner of Income-tax/
Commissioner of Income-tax -2, RAJKOT
9 Principal Commissioner of Incometax/ Commissioner of Income-tax – 3,
VADODARA
VADODARA Principal Commissioner of Income-tax/
Commissioner of Income-tax 4,
VADODARA
10 Principal Commissioner of Incometax/ Commissioner of Income-tax,
HUBBALLI
HUBBALLI Principal Commissioner of Income-tax/
Commissioner of Income-tax, BELGAUM
11 Principal Commissioner of Incometax/ Commissioner of Income-tax - 6,
BENGALURU
BENGALURU Principal Commissioner of Income-tax/
Commissioner of Income-tax
DAVANAGERE
12 Principal Commissioner of Incometax/ Commissioner of Income-tax - 23,
MUMBAI
MUMBAI Principal Commissioner of Income-tax/
Commissioner of Income-tax -18,
MUMBAI
13 Principal Commissioner of Incometax/ Commissioner of Income-tax -22,
MUMBAI
MUMBAI Principal Commissioner of Income-tax/
Commissioner of Income-tax -21,
MUMBAI
14 Principal Commissioner of Incometax/ Commissioner of Income-tax – 26,
MUMBAI
MUMBAI Principal Commissioner of Income-tax/
Commissioner of Income-tax – 29,
MUMBAI
15 Principal Commissioner of Incometax/ Commissioner of Income-tax - 34,
MUMBAI
MUMBAI Principal Commissioner of Income-tax/
Commissioner of Income-tax – 35,
MUMBAI
16 Principal Commissioner of Incometax/ Commissioner of Income-tax – 1,
AURANGABAD
AURANGABAD Principal Commissioner of Income-tax/
Commissioner of Income-tax – 2,
AURANGABAD
17 Principal Commissioner of Incometax/ Commissioner of Income-tax – 1,
KOLHAPUR
KOLHAPUR Principal Commissioner of Income-tax/
Commissioner of Income-tax -2,
KOLHAPUR
18 Principal Commissioner of Incometax/ Commissioner of Income-tax – 3,
CHENNAI
CHENNAI Principal Commissioner of Income-tax/
Commissioner of Income-tax – 10,
CHENNAI
19 Principal Commissioner of Incometax/ Commissioner of Income-tax –
TRICHY
TRICHY Principal Commissioner of Income-tax/
Commissioner of Income-tax – 2,
TRICHY
20 Principal Commissioner of Incometax/ Commissioner of Income-tax -1,
MADURAI
MADURAI Principal Commissioner of Income-tax/
Commissioner of Income-tax – 2,
MADURAI
21 Principal Commissioner of Incometax/ Commissioner of Income-tax - 2,
COIMBATORE
COIMBATORE Principal Commissioner of Income-tax/
Commissioner of Income-tax -3,
COIMBATORE
22 Principal Commissioner of Incometax/ Commissioner of Income-tax – 18
KOLKATA
KOLKATA Principal Commissioner of Income-tax/
Commissioner of Income-tax – 19,
KOLKATA
23 Principal Commissioner of Incometax/ Commissioner of Income-tax – 21,
KOLKATA
KOLKATA Principal Commissioner of Income-tax/
Commissioner of Income-tax -20,
KOLKATA
24 Principal Commissioner of Incometax/ Commissioner of Income-tax,
BURDWAN
DURGAPUR Principal Commissioner of Income-tax/
Commissioner of Income-tax,
DURGAPUR
25 Principal Commissioner of Incometax/ Commissioner of Income-tax –
SILIGURI
JALPAIGURI Principal Commissioner of Income-tax/
Commissioner of Income-tax,
JALPAIGURI"
2. The notification shall come into force from the date of publication in the Official Gazette.
[Notification No. 71/2019/F. No. 187/8/2019-ITA-I]
PRAJNA PARAMITA, Director
Note : The principal notification was published in the Gazette of India, Extraordinary, Part-II. Section 3,
Sub-section (ii) vide S.O. 2752(E) dated the 22nd October, 2014.
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.

What to watch

The additional jurisdiction is in addition to the existing jurisdiction and does not replace it.
Each entry pairs one Commissionerate with another, so the correct row must be found for the charge in question.
No commencement date is stated in the text; the notification is dated 20 September 2019.
The extract stops in the middle of Schedule-III at serial number 22, so the remaining entries must be read from the gazette.

Where you meet it

In identifying the Commissioner holding charge of a case, and in an application or objection addressed to that Commissioner.

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. 72/2019 [F.No.187/7/2019-ITA-I] / SO 3435(E) · Notification No. 70/2019/F. No. 370142/12/2019-TPL (Part-1), SO 3427(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.