Case law › Notifications › 2020 › Notification No. 66/2020 [F. No. 187/3/2020-ITA-I] / SO 2758(E)

Notification 13 August 2020

Notification No. 66/2020 [F. No. 187/3/2020-ITA-I] / SO 2758(E)

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

What this is

Notification No. 66/2020 [F. No. 187/3/2020-ITA-I] / SO 2758(E) was published on 13 August 2020. Its subject is 228 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

Under sub-sections (1), (2) and (5) of section 120 and section 133C of the Income-tax Act, 1961 read with rule 12D of the Income-tax Rules, 1962, the Central Board of Direct Taxes authorises thirty-five Principal Commissioners of Income-tax (Regional e-Assessment Centre) (Verification Unit), at headquarters from Ahmedabad and Bengaluru to Muzaffarpur, to exercise concurrent powers along with any other authority under the Act, to hold additional charge and to act as Prescribed Authority. Their jurisdiction is all cases of persons in respect of all incomes within the limits of all States and Union Territories of India with respect to whom there is any information in the possession of the Directorate of Income-tax (Systems). Each Principal Commissioner may by written order authorise the Additional or Joint Commissioners subordinate to him to exercise those powers, and those officers may in turn authorise the Deputy Commissioners, Assistant Commissioners or Income-tax Officers subordinate to them.

Who it reaches

Any person about whom the Directorate of Income-tax (Systems) holds information
Principal Commissioners and their subordinates in the Regional e-Assessment Centre Verification Units
Jurisdictional Assessing Officers whose powers are held concurrently
Advisers responding to a notice under section 133C calling for information

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.120	s.241, s.243
s.133C	s.259

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.

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

NOTIFICATION

New Delhi, the 13th August, 2020

(INCOME TAX)

S.O. 2758(E).— In pursuance of the powers conferred by sub-sections (1) and (2) and (5) of section 120 and section 133C of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the said Act), read with rule 12 D of the Income-tax Rules, 1962, the Central Board of Direct Taxes hereby-

(a) authorises that the Principal Commissioners of Income-tax (Regional e-Assessment Centre) (Verification Unit) [(hereinafter referred to as PCIT (ReAC) (VU)] specified in column (2) of the Schedule (hereinafter referred to as the said Schedule) annexed hereto, having headquarters at the places specified in the corresponding entry in column (3) of the said Schedule, to exercise the concurrent powers along with any other authority under the said Act and to hold additional charge and act as Prescribed Authority, in respect of such territorial areas or such cases or class of cases or such persons or class of persons specified in the corresponding entry in column (4) of the said Schedule and in respect of all income or class of income thereof;

(b) authorises the Principal Commissioners of Income-tax (ReAC) (VU) specified in column (1) of the said Schedule to issue orders in writing for the exercise of powers and performance of functions by the Additional Commissioners of Income-tax (ReAC) (VU) or Joint Commissioners of Income-tax (ReAC) (VU), who are subordinate to him, in respect of such territorial areas or such persons or classes of persons or of such income or class of income or of such cases or class of cases specified in the corresponding entry in column (4) of the said Schedule;

(c) authorises the Additional Commissioners of Income-tax (ReAC) (VU) or the Joint Commissioners of Income-tax (ReAC) (VU) referred to in clause (b), to issue orders in writing for the exercise of powers and performance of functions by the Deputy Commissioners of Income-tax (ReAC) (VU)/ Assistant Commissioners of Income-tax (ReAC) (VU) / Income-tax Officers (ReAC) (VU), who are subordinate to them, in respect of such territorial areas or such persons or classes of persons or of such income or class of income or of such cases or class of cases specified in the corresponding entry in column (4) of the said Schedule in respect of which the Additional Commissioners or Joint Commissioners of Income-tax ((ReAC) (VU) are authorised by the Principal Commissioners of Income-tax (ReAC) (VU) under the clause (b) above:

SCHEDULE

| Sl. No. | Designation | Headquarters | Jurisdiction |
|---------|-------------|--------------|--------------|
| (1) | (2) | (3) | (4) |
| 1 | PCIT - ReAC (VU), Ahmedabad | Ahmedabad | All cases of persons in respect of all incomes within the limits of all States and Union Territories of India with respect to whom there is any information in the possession of Directorate of Income-tax (Systems), Central Board of Direct Taxes. |
| 2 | PCIT - ReAC (VU), Surat | Surat | |
| 3 | PCIT - ReAC (VU), Bengaluru | Bengaluru | |
| 4 | PCIT - ReAC (VU), Mangalore | Mangalore | |
| 5 | PCIT - ReAC (VU), Chennai | Chennai | |
| 6 | PCIT - ReAC (VU), Coimbatore | Coimbatore | |
| 7 | PCIT - ReAC (VU), Trichy | Trichy | |
| 8 | PCIT - ReAC (VU), Kochi | Kochi | |
| 9 | PCIT - ReAC (VU), Delhi-1 | Delhi | |
| 10 | PCIT - ReAC (VU), Delhi-2 | Delhi | |
| 11 | PCIT - ReAC (VU), Delhi-3 | Delhi | |
| 12 | PCIT - ReAC (VU), Delhi-4 | Delhi | |
| 13 | PCIT - ReAC (VU), Hyderabad | Hyderabad | |
| 14 | PCIT - ReAC (VU), Guntur | Guntur | |
| 15 | PCIT - ReAC (VU), Kolkata-1 | Kolkata | |
| 16 | PCIT - ReAC (VU), Kolkata-2 | Kolkata | |
| 17 | PCIT - ReAC (VU), Kolkata-3 | Kolkata | |
| 18 | PCIT - ReAC (VU), Burdwan | Burdwan | |
| 19 | PCIT - ReAC (VU), Mumbai-1 | Mumbai | |
| 20 | PCIT - ReAC (VU), Mumbai-2 | Mumbai | |
| 21 | PCIT - ReAC (VU), Mumbai-3 | Mumbai | |
| 22 | PCIT - ReAC (VU), Mumbai-4 | Mumbai | |
| 23 | PCIT - ReAC (VU), Nagpur | Nagpur | |
| 24 | PCIT - ReAC (VU), Nashik | Nashik | |
| 25 | PCIT - ReAC (VU), Pune | Pune | |
| 26 | PCIT - ReAC (VU), Thane | Thane | |
| 27 | PCIT - ReAC (VU), Indore | Indore | |
| 28 | PCIT - ReAC (VU), Cuttack | Cuttack | |
| 29 | PCIT - ReAC (VU), Ludhiana | Ludhiana | |
| 30 | PCIT - ReAC (VU), Gurgaon | Gurgaon | |
| 31 | PCIT - ReAC (VU), Jorhat | Jorhat | |
| 32 | PCIT - ReAC (VU), Jodhpur | Jodhpur | |
| 33 | PCIT - ReAC (VU), Moradabad | Moradabad | |
| 34 | PCIT - ReAC (VU), Agra | Agra | |
| 35 | PCIT - ReAC (VU), Muzaffarpur | Muzaffarpur | |

2. This notification shall come into force with effect from 13th August, 2020.

[Notification No. 66 /2020/F. No. 187/3/2020-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.

What it changes

The rule numbers are the 1962 Rules’ own, as the notification names them. The right-hand column is the department’s own mapping into the Income-tax Rules, 2026, which renumbered nearly everything.

Rule of the 1962 Rules	Now, in the 2026 Rules
Rule 12D	rule 156

From when

13 August 2020.

What to watch

The notification comes into force with effect from 13 August 2020.
The jurisdiction is nationwide and not territorial; every one of the thirty-five Principal Commissioners has the same column (4) entry.
The powers are concurrent, so the jurisdictional authority is not displaced.
The trigger is that the Directorate of Income-tax (Systems) holds information about the person, which is what brings a case within the Verification Unit's reach.

Where you meet it

In a notice calling for information under section 133C issued by a Verification Unit, and in a jurisdiction objection to it.

What it names

Rules it names. Rule 12 of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

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. 155/2025 [F. No. CB/362/2025-O/o Addl. DIT 6 CPC Bengaluru-187/10/2024-ITA-I] /SO 4901(E) — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 27 October 2025
Notification No. 50/2024 [F. No. 187/6/2024-TPL] / SO 2209(E) — Minstry of Finance 6 June 2024
Notification No. 47/2023 [F. No. 187/3/2020-ITA-I] / SO 2992(E) — Ministry of Finance 6 July 2023
Notification No. 14/2023 [F. No. 279/Misc./66/2014-ITJ(Pt.)] / SO 1329(E) — Ministry of Finance 21 March 2023
Notification No. 10/2023 [F.No. 187/3/2020-ITA-I] / SO 951(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 1 March 2023
Notification No.121/2022 [F.No.187/3/2020-ITA-I] / SO 5255(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 14 November 2022

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.