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Case law › Notifications › 2020 › Notification No. 63/2020 [F. No. 187/3/2020-ITA-I] / SO 2755(E)
Notification 13 August 2020

Notification No. 63/2020 [F. No. 187/3/2020-ITA-I] / SO 2755(E)

A notification

What this is

Notification No. 63/2020 [F. No. 187/3/2020-ITA-I] / SO 2755(E) was published on 13 August 2020. Its subject is A notification.

The instrument itself

The text, as the department published it

Read from the department’s own PDF, linked below, and reproduced without editing. Line breaks and spacing are ours; the words are not. The Hindi of the bilingual gazette is not reproduced: these files use a legacy Devanagari font that does not survive extraction, and a garbled transliteration would be worse than none. It is in the department’s file. For anything you rely on, read the file itself.

NOTIFICATION New Delhi, the 13th August, 2020 (INCOME TAX) S.O. 2755(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), the Central Board of Direct Taxes, hereby makes the following amendments in the notification of the Government of India, Ministry of Finance published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section

(ii) vide number 50 of 2014, S.O. 2752(E) dated the 22nd October, 2014, namely :-

1. In the principal notification,

(i) in the Schedule-I, after serial No. 67, serial number 67a shall be inserted, namely:- “S l. No. Designation of Income - tax authorities Headquarters Territorial Areas Persons or classes of persons Cases or classes of cases

(1) (2)

(3) (4)

(5) (6) 67a Principal Commissioner/ Commissioner of Income - tax, Srinagar Srinagar, the Union Territory of Jammu & Kashmir and the Union Territory of Ladakh All districts of the Union Territory of Jammu & Kashmir and of the Union Te rritory of Ladakh

(a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4);

(b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4);

(c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered offi ce or

(a) All cases of persons referred to in corresponding entries in items (a),

(b) and

(c) of column

(5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item

(c) of column (5)‖;

18 THE GAZETTE OF INDIA : EXTRAORDINARY [P ART II — S EC . 3(ii)] principal place of business in the area mentioned in column (4);

(d) persons being individuals referred to in item

(b) of column (6).

(ii) after clause (da), the following clause shall be inserted, namely:- ―(db) authorises the Princip al Commissioners of Income-tax or Commissioners of Income-tax specified in column

(2) of the Schedule – IV annexed hereto, having their headquarters at the places specified in the corresponding entries in column

(3) of the said Schedule-IV, 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 – IV in addition to their existing jurisdiction.‖;

(iii) after SCHEDULE – III, the following SCHEDULE shall be inserted, namely:- “SCHEDULE -IV S l . No. Designation of Income - tax Authorities Headquarters Jurisdiction

(1) (2)

(3) (4) 1 Principal Commissioner of Income - tax/ Commissioner of Income - tax, AHMEDABAD - 1 AHMEDABAD Principal Commissioner of Income - tax/ Commissioner of Income - tax, AHMEDABAD - 2 2 Principal Commissioner of Income - tax/ Commissioner of Income - tax, AHMEDABAD - 1 AHMEDABAD Principal Commissione r of Income - tax/ Commissioner of Income - tax, AHMEDABAD - 5 3 Principal Commissioner of Income - tax/ Commissioner of Income - tax, AHMEDABAD - 1 AHMEDABAD Principal Commissioner of Income - tax/ Commissioner of Income - tax, AHMEDABAD - 6 4 Principal Commissioner of I ncome - tax/ Commissioner of Income - tax, AHMEDABAD - 3 AHMEDABAD Principal Commissioner of Income - tax/ Commissioner of Income - tax, AHMEDABAD - 4 5 Principal Commissioner of Income - tax/ Commissioner of Income - tax, AHMEDABAD - 3 AHMEDABAD Principal Commissioner of Income - tax/ Commissioner of Income - tax, AHMEDABAD - 7 6 Principal Commissioner of Income - tax/ Commissioner of Income - tax, AHMEDABAD - 3 AHMEDABAD Principal Commissioner of Income - tax/ Commissioner of Income - tax GANDHINAGAR 7 Principal Commissioner of Incom e - tax/ Commissioner of Income - tax, SURAT - 1 SURAT Principal Commissioner of Income - tax/ Commissioner of Income - tax, SURAT - 2 8 Principal Commissioner of Income - tax/ Commissioner of Income - tax, SURAT - 1 SURAT Principal Commissioner of Income - tax/ Commission er of Income - tax, SURAT - 3 9 Principal Commissioner of Income - tax/ Commissioner of Income - tax, VADODARA - 1 VADODARA Principal Commissioner of Income - tax/ Commissioner of Income - tax, VADODARA - 2 10 Principal Commissioner of Income - tax/ Commissioner of Income - tax, VADODARA - 1 VADODARA Principal Commissioner of Income - tax/ Commissioner of Income - tax, VADODARA - 3 11 Principal Commissioner of Income - tax/ Commissioner of Income - tax, RAJKOT - 1 RAJKOT Principal Commissioner of Income - tax/ Commissioner of Income - tax, R AJKOT - 3 12 Principal Commissioner of Income - tax/ Commissioner of Income - tax, BENGALURU - 1 BENGALURU Principal Commissioner of Income - tax/ Commissioner of Income - tax, BENGALURU - 6

[ II — 3(ii)] : 19 13 Principal Commissioner of Income - tax/ Commissioner of Income - tax, BENGALUR U - 2 BENGALURU Principal Commissioner of Income - tax/ Commissioner of Income - tax, BENGALURU - 7 14 Principal Commissioner of Income - tax/ Commissioner of Income - tax, BENGALURU - 3 BENGALURU Principal Commissioner of Income - tax/ Commissioner of Income - tax, BENGAL URU - 5 15 Principal Commissioner of Income - tax/ Commissioner of Income - tax, BENGALURU - 3 BENGALURU Principal Commissioner of Income - tax/ Commissioner of Income - tax, MYSORE 16 Principal Commissioner of Income - tax/ Commissioner of Income - tax, BENGALURU - 4 BEN GALURU Principal Commissioner of Income - tax/ Commissioner of Income - tax, GULBARGA 17 Principal Commissioner of Income - tax/ Commissioner of Income - tax, PANAJI PANAJI Principal Commissioner of Income - tax/ Commissioner of Income - tax, HUBLI 18 Principal Comm issioner of Income - tax/ Commissioner of Income - tax, PANAJI PANAJI Principal Commissioner of Income - tax/ Commissioner of Income - tax, MANGALORE 19 Principal Commissioner of Income - tax/ Commissioner of Income - tax, BHOPAL - 1 BHOPAL Principal Commissioner of Inc ome - tax/ Commissioner of Income - tax,BHOPAL - 2 20 Principal Commissioner of Income - tax/ Commissioner of Income - tax, JABALPUR - 1 JABALPUR Principal Commissioner of Income - tax/ Commissioner of Income - tax, JABALPUR - 2 21 Principal Commissioner of Income - tax/ Com missioner of Income - tax, RAIPUR - 1 RAIPUR Principal Commissioner of Income - tax/ Commissioner of Income - tax, RAIPUR - 2 22 Principal Commissioner of Income - tax/ Commissioner of Income - tax, RAIPUR - 1 RAIPUR Principal Commissioner of Income - tax/ Commissioner of Income - tax, BILASPUR 23 Principal Commissioner of Income - tax/ Commissioner of Income - tax, INDORE - 1 INDORE Principal Commissioner of Income - tax/ Commissioner of Income - tax, INDORE - 2 24 Principal Commissioner of Income - tax/ Commissioner of Income - tax, INDO RE - 1 INDORE Principal Commissioner of Income - tax/ Commissioner of Income - tax, UJJAIN 25 Principal Commissioner of Income - tax/ Commissioner of Income - tax, BHUBANESWAR - 1 BHUBANESWAR Principal Commissioner of Income - tax/ Commissioner of Income - tax, BHUBANE SWAR - 2 26 Principal Commissioner of Income - tax/ Commissioner of Income - tax, BHUBANESWAR - 1 BHUBANESWAR Principal Commissioner of Income - tax/ Commissioner of Income - tax, CUTTACK 27 Principal Commissioner of Income - tax/ Commissioner of Income - tax, CHANDIG ARH - 1 CHANDIGARH Principal Commissioner of Income - tax/ Commissioner of Income - tax, CHANDIGARH - 2 28 Principal Commissioner of Income - tax/ Commissioner of Income - tax, CHANDIGARH - 1 CHANDIGARH Principal Commissioner of Income - tax/ Commissioner of Income - tax, SHIMLA 29 Principal Commissioner of Income - tax/ Commissioner of Income - tax, FARIDABAD FARIDABAD Principal Commissioner of Income - tax/ Commissioner of Income - tax GURGAON 30 Principal Commissioner of Income - tax/ Commissioner of Income - tax, ROHTAK ROHTAK Principal Commissioner of Income - tax/ Commissioner of Income - tax, HISSAR 31 Principal Commissioner of Income - tax/ Commissioner of Income - tax, ROHTAK ROHTAK Principal Commissioner of Income - tax/ Commissioner of Income - tax, KARNAL 32 Principal Commissi oner of Income - tax/ Commissioner of Income - tax, LUDHIANA - 1 LUDHIANA Principal Commissioner of Income - tax/ Commissioner of Income - tax, Ludhiana - 2 33 Principal Commissioner of Income - tax/ Commissioner of Income - tax, LUDHIANA - 1 LUDHIANA Principal Commissione r of Income - tax/ Commissioner of Income - tax, Ludhiana - 3

20 THE GAZETTE OF INDIA : EXTRAORDINARY [P ART II — S EC . 3(ii)] 34 Principal Commissioner of Income - tax/ Commissioner of Income - tax, JALANDHAR - 1 JALANDHAR Principal Commissioner of Income - tax/ Commissioner of Income - tax, JALANDHAR - 2 35 Principal Commissioner o f Income - tax/ Commissioner of Income - tax, AMRITSAR - 1 AMRITSAR Principal Commissioner of Income - tax/ Commissioner of Income - tax, AMRITSAR - 2 36 Principal Commissioner of Income - tax/ Commissioner of Income - tax, AMRITSAR - 1 AMRITSAR Principal Commissioner o f Income - tax/ Commissioner of Income - tax, BHATINDA 37 Principal Commissioner of Income - tax/ Commissioner of Income - tax, SRINAGAR (newly created) AMRITSAR Principal Commissioner of Income - tax/ Commissioner of Income - tax, JAMMU 38 Principal Commissioner of Income - tax/ Commissioner of Income - tax, CHENNAI - 1 CHENNAI Principal Commissioner of Income - tax/ Commissioner of Income - tax, CHENNAI - 2 39 Principal Commissioner of Income - tax/ Commissioner of Income - tax, CHENNAI - 1 CHENNAI Principal Commissioner of Incom e - tax/ Commissioner of Income - tax, CHENNAI - 7 40 Principal Commissioner of Income - tax/ Commissioner of Income - tax, CHENNAI - 3 CHENNAI Principal Commissioner of Income - tax/ Commissioner of Income - tax, CHENNAI - 6 41 Principal Commissioner of Income - tax/ Commi ssioner of Income - tax, CHENNAI - 3 CHENNAI Principal Commissioner of Income - tax/ Commissioner of Income - tax, PUDUCHERRY 42 Principal Commissioner of Income - tax/ Commissioner of Income - tax, CHENNAI - 4 CHENNAI Principal Commissioner of Income - tax/ Commissioner of Income - tax, CHENNAI - 5 43 Principal Commissioner of Income - tax/ Commissioner of Income - tax, CHENNAI - 8 CHENNAI Principal Commissioner of Income - tax/ Commissioner of Income - tax, CHENNAI - 9 44 Principal Commissioner of Income - tax/ Commissioner of Income - t ax, COIMBATORE - 1 COIMBATORE Principal Commissioner of Income - tax/ Commissioner of Income - tax, COIMBATORE - 2 45 Principal Commissioner of Income - tax/ Commissioner of Income - tax, COIMBATORE - 1 COIMBATORE Principal Commissioner of Income - tax/ Commissioner of Income - tax SALEM 46 Principal Commissioner of Income - tax/ Commissioner of Income - tax, MADURAI - 1 MADURAI Principal Commissioner of Income - tax/ Commissioner of Income - tax, TRICHY - 1 47 Principal Commissioner of Income - tax/ Commissioner of Income - tax, DELHI - 1 DELHI Principal Commissioner of Income - tax/ Commissioner of Income - tax, DELHI - 2 48 Principal Commissioner of Income - tax/ Commissioner of Income - tax, DELHI - 1 DELHI Principal Commissioner of Income - tax/ Commissioner of Income - tax, DELHI - 3 49 Principal C ommissioner of Income - tax/ Commissioner of Income - tax, DELHI - 4 DELHI Principal Commissioner of Income - tax/ Commissioner of Income - tax, DELHI - 5 50 Principal Commissioner of Income - tax/ Commissioner of Income - tax, DELHI - 4 DELHI Principal Commissioner of Inc ome - tax/ Commissioner of Income - tax, DELHI - 6 51 Principal Commissioner of Income - tax/ Commissioner of Income - tax, DELHI - 7 DELHI Principal Commissioner of Income - tax/ Commissioner of Income - tax, DELHI - 8 52 Principal Commissioner of Income - tax/ Commissione r of Income - tax, DELHI - 7 DELHI Principal Commissioner of Income - tax/ Commissioner of Income - tax, DELHI - 9 53 Principal Commissioner of Income - tax/ Commissioner of Income - tax, DELHI - 10 DELHI Principal Commissioner of Income - tax/ Commissioner of Income - tax, DELHI - 16 54 Principal Commissioner of Income - tax/ Commissioner of Income - tax, DELHI - 10 DELHI Principal Commissioner of Income - tax/ Commissioner of Income - tax, DELHI - 17

[ II — 3(ii)] : 21 55 Principal Commissioner of Income - tax/ Commissioner of Income - tax, DELHI - 12 DELHI Pr incipal Commissioner of Income - tax/ Commissioner of Income - tax, DELHI - 18 56 Principal Commissioner of Income - tax/ Commissioner of Income - tax, DELHI - 12 DELHI Principal Commissioner of Income - tax/ Commissioner of Income - tax, DELHI - 21 57 Principal Commissio ner of Income - tax/ Commissioner of Income - tax, DELHI - 15 DELHI Principal Commissioner of Income - tax/ Commissioner of Income - tax, DELHI - 23 58 Principal Commissioner of Income - tax/ Commissioner of Income - tax, DELHI - 15 DELHI Principal Commissioner of Income - tax/ Commissioner of Income - tax, DELHI - 24 59 Principal Commissioner of Income - tax/ Commissioner of Income - tax, GUWAHATI - 1 GUWAHATI Principal Commissioner of Income - tax/ Commissioner of Income - tax, JORHAT 60 Principal Commissioner of Income - tax/ Commissio ner of Income - tax, SHILLONG SHILLONG Principal Commissioner of Income - tax/ Commissioner of Income - tax, DIBRUGARH 61 Principal Commissioner of Income - tax/ Commissioner of Income - tax, HYDERABAD - 1 HYDERABAD Principal Commissioner of Income - tax/ Commissioner of Income - tax, HYDERABAD - 3 62 Principal Commissioner of Income - tax/ Commissioner of Income - tax, HYDERABAD - 1 HYDERABAD Principal Commissioner of Income - tax/ Commissioner of Income - tax, HYDERABAD - 6 63 Principal Commissioner of Income - tax/ Commissioner of I ncome - tax, HYDERABAD - 2 HYDERABAD Principal Commissioner of Income - tax/ Commissioner of Income - tax, HYDERABAD - 5 64 Principal Commissioner of Income - tax/ Commissioner of Income - tax, HYDERABAD - 4 HYDERABAD Principal Commissioner of Income - tax/ Commissioner of Income - tax, HYDERABAD - 7 65 Principal Commissioner of Income - tax/ Commissioner of Income - tax, VIJAYWADA VIJAYWADA Principal Commissioner of Income - tax/ Commissioner of Income - tax, GUNTUR 66 Principal Commissioner of Income - tax/ Commissioner of Income - ta x, VISAKHAPATNAM - 1 VISAKHAPATNAM Principal Commissioner of Income - tax/ Commissioner of Income - tax, VISAKHAPATNAM - 2 67 Principal Commissioner of Income - tax/ Commissioner of Income - tax, JAIPUR - 1 JAIPUR Principal Commissioner of Income - tax/ Commissioner of Income - tax, ALWAR 68 Principal Commissioner of Income - tax/ Commissioner of Income - tax, JAIPUR - 2 JAIPUR Principal Commissioner of Income - tax/ Commissioner of Income - tax, JAIPUR - 3 69 Principal Commissioner of Income - tax/ Commissioner of Income - tax, UDAIP UR UDAIPUR Principal Commissioner of Income - tax/ Commissioner of Income - tax, KOTA 70 Principal Commissioner of Income - tax/ Commissioner of Income - tax, UDAIPUR UDAIPUR Principal Commissioner of Income - tax/ Commissioner of Income - tax, Ajmer 71 Principal Co mmissioner of Income - tax/ Commissioner of Income - tax, JODHPUR - 1 JODHPUR Principal Commissioner of Income - tax/ Commissioner of Income - tax, JODHPUR - 2 72 Principal Commissioner of Income - tax/ Commissioner of Income - tax, JODHPUR - 1 JODHPUR Principal Commissi oner of Income - tax/ Commissioner of Income - tax, BIKANER 73 Principal Commissioner of Income - tax/ Commissioner of Income - tax, KANPUR - 1 KANPUR Principal Commissioner of Income - tax/ Commissioner of Income - tax, KANPUR - 2 74 Principal Commissioner of Income - t ax/ Commissioner of Income - tax, AGRA - 1 AGRA Principal Commissioner of Income - tax/ Commissioner of Income - tax, AGRA - 2 75 Principal Commissioner of Income - tax/ Commissioner of Income - tax, AGRA - 1 AGRA Principal Commissioner of Income - tax/ Commissioner of Inc ome - tax, ALIGARH

22 THE GAZETTE OF INDIA : EXTRAORDINARY [P ART II — S EC . 3(ii)] 76 Principal Commissioner of Income - tax/ Commissioner of Income - tax, GHAZIABAD GHAZIABABD Principal Commissioner of Income - tax/ Commissioner of Income - tax, MEERUT 77 Principal Commissioner of Income - tax/ Commissioner of Income - tax, DEHR ADUN - 1 DEHRADUN Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUZAFFARNAGAR 78 Principal Commissioner of Income - tax/ Commissioner of Income - tax, DEHRADUN - 1 DEHRADUN Principal Commissioner of Income - tax/ Commissioner of Income - tax, HALD WANI - 2 79 Principal Commissioner of Income - tax/ Commissioner of Income - tax, KOCHI - 1 KOCHI Principal Commissioner of Income - tax/ Commissioner of Income - tax, KOTTAYAM 80 Principal Commissioner of Income - tax/ Commissioner of Income - tax, KOCHI - 1 KOCHI Princ ipal Commissioner of Income - tax/ Commissioner of Income - tax, KOCHI - 2 81 Principal Commissioner of Income - tax/ Commissioner of Income - tax, KOZHIKODE KOZHIKODE Principal Commissioner of Income - tax/ Commissioner of Income - tax, THRISSUR 82 Principal Commissi oner of Income - tax/ Commissioner of Income - tax, KOLKATA - 1 KOLKATA Principal Commissioner of Income - tax/ Commissioner of Income - tax, KOLKATA - 3 83 Principal Commissioner of Income - tax/ Commissioner of Income - tax, KOLKATA - 1 KOLKATA Principal Commissioner of Income - tax/ Commissioner of Income - tax, KOLKATA - 14 84 Principal Commissioner of Income - tax/ Commissioner of Income - tax, KOLKATA - 2 KOLKATA Principal Commissioner of Income - tax/ Commissioner of Income - tax, KOLKATA - 4 85 Principal Commissioner of Income - tax/ Commissioner of Income - tax, KOLKATA - 5 KOLKATA Principal Commissioner of Income - tax/ Commissioner of Income - tax, KOLKATA - 12 86 Principal Commissioner of Income - tax/ Commissioner of Income - tax, KOLKATA - 8 KOLKATA Principal Commissioner of Income - tax/ Commis sioner of Income - tax, KOLKATA - 11 87 Principal Commissioner of Income - tax/ Commissioner of Income - tax, KOLKATA - 8 KOLKATA Principal Commissioner of Income - tax/ Commissioner of Income - tax, KOLKATA - 17 88 Principal Commissioner of Income - tax/ Commissioner of Income - tax, KOLKATA - 9 KOLKATA Principal Commissioner of Income - tax/ Commissioner of Income - tax, KOLKATA - 10 89 Principal Commissioner of Income - tax/ Commissioner of Income - tax, KOLKATA - 13 KOLKATA Principal Commissioner of Income - tax/ Commissioner of Income - tax, KOLKATA - 15 90 Principal Commissioner of Income - tax/ Commissioner of Income - tax, KOLKATA - 13 KOLKATA Principal Commissioner of Income - tax/ Commissioner of Income - tax, KOLKATA - 16 91 Principal Commissioner of Income - tax/ Commissioner of Income - tax, KOL KATA - 18 KOLKATA Principal Commissioner of Income - tax/ Commissioner of Income - tax, KOLKATA - 21 92 Principal Commissioner of Income - tax/ Commissioner of Income - tax, ASANSOL ASANSOL Principal Commissioner of Income - tax/ Commissioner of Income - tax, BURDWAN 9 3 Principal Commissioner of Income - tax/ Commissioner of Income - tax, LUCKNOW - 1 LUCKNOW Principal Commissioner of Income - tax/ Commissioner of Income - tax, LUCKNOW - 2 94 Principal Commissioner of Income - tax/ Commissioner of Income - tax, LUCKNOW - 1 LUCKNOW Princ ipal Commissioner of Income - tax/ Commissioner of Income - tax, MORADABAD

[ II — 3(ii)] : 23 95 Principal Commissioner of Income - tax/ Commissioner of Income - tax, ALLAHABAD ALLAHABAD Principal Commissioner of Income - tax/ Commissioner of Income - tax, VARANASI 96 Principal Commi ssioner of Income - tax/ Commissioner of Income - tax, GORAKHPUR GORAKHPUR Principal Commissioner of Income - tax/ Commissioner of Income - tax, FAIZABAD 97 Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 1 MUMBAI Principal Commissioner o f Income - tax/ Commissioner of Income - tax, MUMBAI - 9 98 Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 2 MUMBAI Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 10 99 Principal Commissioner of Income - tax/ C ommissioner of Income - tax, MUMBAI - 3 MUMBAI Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 11 100 Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 4 MUMBAI Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 12 101 Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 5 MUMBAI Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 13 102 Principal Commissioner of Income - tax/ Commissioner of Income - t ax, MUMBAI - 6 MUMBAI Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 14 103 Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 6 MUMBAI Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 15 104 Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 8 MUMBAI Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 16 105 Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 17 MUMBAI Pr incipal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 25 106 Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 17 MUMBAI Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 26 107 Principal Com missioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 17 MUMBAI Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 30 108 Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 17 MUMBAI Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 31 109 Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 17 MUMBAI Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 32 110 Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 17 MUMBAI Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 33 111 Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 17 MUMBAI Principal Commissioner of Income - tax/ Comm issioner of Income - tax, MUMBAI - 34 112 Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 19 MUMBAI Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 23 113 Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 20 MUMBAI Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 22

24 THE GAZETTE OF INDIA : EXTRAORDINARY [P ART II — S EC . 3(ii)] 114 Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 20 MUMBAI Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 24 115 Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 27 MUMBAI Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUMBAI - 28 116 Principal Commissioner of Income - tax/ Commissioner of Income - tax, NAGP UR - 1 NAGPUR Principal Commissioner of Income - tax/ Commissioner of Income - tax, NAGPUR - 3 117 Principal Commissioner of Income - tax/ Commissioner of Income - tax, PATNA - 1 PATNA Principal Commissioner of Income - tax/ Commissioner of Income - tax, PATNA - 2 118 Prin cipal Commissioner of Income - tax/ Commissioner of Income - tax, PATNA - 1 PATNA Principal Commissioner of Income - tax/ Commissioner of Income - tax, MUZAFFARPUR 119 Principal Commissioner of Income - tax/ Commissioner of Income - tax, PATNA - 1 PATNA Principal Commiss ioner of Income - tax/ Commissioner of Income - tax, BHAGALPUR 120 Principal Commissioner of Income - tax/ Commissioner of Income - tax, RANCHI RANCHI Principal Commissioner of Income - tax/ Commissioner of Income - tax JAMSHEDPUR 121 Principal Commissioner of Incom e - tax/ Commissioner of Income - tax, DHANBAD DHANBBAD Principal Commissioner of Income - tax/ Commissioner of Income - tax HAZARIBAGH 122 Principal Commissioner of Income - tax/ Commissioner of Income - tax, PUNE - 1 PUNE Principal Commissioner of Income - tax/ Commiss ioner of Income - tax, KOLHAPUR - 1 123 Principal Commissioner of Income - tax/ Commissioner of Income - tax, PUNE - 3 PUNE Principal Commissioner of Income - tax/ Commissioner of Income - tax, PUNE - 5 124 Principal Commissioner of Income - tax/ Commissioner of Income - ta x, PUNE - 4 PUNE Principal Commissioner of Income - tax/ Commissioner of Income - tax, PUNE - 6 125 Principal Commissioner of Income - tax/ Commissioner of Income - tax, THANE - 1 THANE Principal Commissioner of Income - tax/ Commissioner of Income - tax, THANE - 2 126 Prin cipal Commissioner of Income - tax/ Commissioner of Income - tax, THANE - 1 THANE Principal Commissioner of Income - tax/ Commissioner of Income - tax, THANE - 3 127 Principal Commissioner of Income - tax/ Commissioner of Income - tax, NASHIK - 1 NASHIK Principal Commissio ner of Income - tax/ Commissioner of Income - tax, NASHIK - 2 128 Principal Commissioner of Income - tax/ Commissioner of Income - tax, NASHIK - 1 NASHIK Principal Commissioner of Income - tax/ Commissioner of Income - tax, AURANGABAD - 1.‖ 2. This notification shall come into force with effect from the13 th day of August, 2020. [Notification No. 63 /2020/F. No. 187/3/2020-ITA-I] GULZAR AHMAD WANI, Under Secy. 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, and last amended vide notification number S.O. 3426 (E), dated the 20th September, 2019.

Source: the department’s file.

← Notification No. 62/2020 [F. No. 187 /3 /2020- ITA-1] / SO 2754(E)  ·  Notification No. 64/2020 [F. No. 187/3/2020-ITA-I] / SO 2756(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.