Case law › Notifications › 2019 › Notification No. 72/2019 [F.No.187/7/2019-ITA-I] / SO 3435(E)

Notification 23 September 2019

Notification No. 72/2019 [F.No.187/7/2019-ITA-I] / SO 3435(E)

Income-tax Authority specified in column (2) of Schedule below directed under section 3

What this is

Notification No. 72/2019 [F.No.187/7/2019-ITA-I] / SO 3435(E) was published on 23 September 2019. Its subject is Income-tax Authority specified in column (2) of Schedule below directed under section 3.

What it does

Under sub-sections (1), (2) and (5) of section 120 of the Income-tax Act, 1961, the Central Board of Direct Taxes directs that the income-tax authorities listed in the Schedule, all with headquarters at New Delhi, shall exercise and perform concurrently the powers and functions of the Assessing Officer, so as to allow E-assessment proceedings to be conducted in a centralised manner. The direction covers returns furnished under section 139 or in response to a notice under sub-section (1) of section 142 during any financial year commencing on or after 1 April 2018, and is tied to S.O. 3264/19 and S.O. 3265/19 dated 12 September 2019. The Schedule lists nine authorities of the National e-Assessment Centre, from the Principal Chief Commissioner of Income-tax (NeAC) down to the Income-tax Officer (NeAC), Delhi-1.

Who it reaches

Assessees whose returns are picked up for E-assessment
The National e-Assessment Centre authorities named in the Schedule
Jurisdictional Assessing Officers whose powers are now held concurrently
Advisers responding to a centralised notice

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
s.139	s.2, s.263, s.349
s.142	s.268

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.

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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION

New Delhi, the 23rd September, 2019
(Income-tax)

S.O. 3435(E).—In pursuance of the powers conferred by sub-sections (1), (2) and (5) of Section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby directs that the Income-tax Authority specified in column (2) of Schedule below, having its headquarters at the place mentioned in column (3) of the said Schedule, shall exercise and perform, concurrently, the powers and functions of the Assessing Officer, to facilitate the conduct of E-assessment proceedings in a centralised manner in respect of returns furnished under Section 139 or in response to notice under sub-section (1) of Section 142 during any financial year commencing on or after 1st day of April, 2018 as per the S.O. No.3264/19 and S.O. No.3265 /19 dated the 12th September, 2019 published in the part II, section 3, sub-section (ii).

SCHEDULE

| Sl. No. | Income-tax Authority | Headquarters |
|---------|-------------------|--------------|
| 1. | Principal Chief Commissioner of Income-tax, National e – Assessment Centre i.e. NeAC | New Delhi |
| 2 | Commissioner of Income-tax (NeAC), Delhi | New Delhi |
| 3 | Additional / Joint Commissioner of Income-tax (NeAC), Delhi - 1 | New Delhi |
| 4 | Additional / Joint Commissioner of Income-tax (NeAC), Delhi -2 | New Delhi |
| 5 | Deputy / Assistant Commissioner of Income-tax ( NeAC), Delhi – 1 | New Delhi |
| 6 | Deputy / Assistant Commissioner of Income-tax ( NeAC), Delhi – 2 | New Delhi |
| 7 | Deputy / Assistant Commissioner of Income-tax ( NeAC), Delhi – 3 | New Delhi |
| 8 | Deputy / Assistant Commissioner of Income-tax ( NeAC), Delhi – 4 | New Delhi |
| 9 | Income-tax Officer (NeAC), Delhi - 1 | New Delhi |

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

[Notification No. 72/2019/F. No.187/7/2019-ITA-I]

PRAJNA PARAMITA, 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.

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.
The powers are concurrent, so the jurisdictional Assessing Officer is not displaced.
The reach is limited to returns under section 139 or in response to a section 142(1) notice for financial years commencing on or after 1 April 2018.
The direction operates as per S.O. 3264/19 and S.O. 3265/19 dated 12 September 2019, which must be read with it.

Where you meet it

In a notice or assessment order issued by the National e-Assessment Centre rather than by the jurisdictional Assessing Officer.

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. 73/2019 [F.No.187/7/2019-ITA-I] / SO 3469(E) · Notification No. 71/2019 [F.No.187/8/2019-ITA-I] / SO 3426(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.