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Case law › Notifications › 2020 › Notification No. 05/2020 [F. No. 187/02/2020-ITA-I] / SO 388(E)
Notification 28 January 2020

Notification No. 05/2020 [F. No. 187/02/2020-ITA-I] / SO 388(E)

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

What this is

Notification No. 05/2020 [F. No. 187/02/2020-ITA-I] / SO 388(E) was published on 28 January 2020. Its subject is The Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

What it does

In exercise of the powers under sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, the Central Board of Direct Taxes amends its notification S.O. 2752(E) dated 22 October 2014. In the Schedule, against Serial No. 72, the entries in column (4) are substituted by four entries: the Chief Commissioner of Income-tax, Shillong; the Principal Commissioner or Commissioner of Income-tax, Guwahati; the Principal Commissioner or Commissioner of Income-tax, Jorhat; and the Commissioner of Income-tax (TDS), Guwahati.

Who it reaches

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 ActNow
s.3s.3
s.120s.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 GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]

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

NOTIFICATION

New Delhi, the 28th January, 2020
(Income-Tax)

S.O. 388(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), Central Board of Direct Taxes hereby makes the following amendments in the notification of Income-tax, published in the Gazette of India, Extraordinary Part II, section 3, sub-section (ii) vide number S.O. 2752(E), dated the 22nd October, 2014, namely :—

In the SCHEDULE, against Serial No. 72, for the entries relating to column (4), the following entries shall be substituted:-

72. (i) Chief Commissioner of Income-tax, Shillong
(ii) Principal Commissioner/Commissioner of Incometax, Guwahati
(iii) Principal Commissioner/Commissioner of Incometax, Jorhat
(iv) Commissioner of Income-tax (TDS), Guwahati

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

[Notification No. 5/2020/ F. No. 187/02/2020-(ITA. I)]

GULZAR AHMAD WANI, 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

28 January 2020.

What to watch

Where you meet it

In the jurisdiction stated on notices and orders in the North-Eastern charges, and in choosing the authority before whom a proceeding or application is taken.

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. 08/2020 [F. No. 370142/14/2019-TPL] / GSR 56(E)  ·  Notification No. 07/2020 (F.No.203/02/2019/ITA-II)/SO 389(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.