Case law › Notifications › 2020 › Notification No. 68/2020 [F. No. 187/3/2020 (ITA.-I)] / SO 2902(E)

Notification 27 August 2020

Notification No. 68/2020 [F. No. 187/3/2020 (ITA.-I)] / SO 2902(E)

Ministry of Finance

What this is

Notification No. 68/2020 [F. No. 187/3/2020 (ITA.-I)] / SO 2902(E) was published on 27 August 2020. Its subject is Ministry of Finance.

What it does

A corrigendum to the notification S.O. 2754(E) dated 13 August 2020, which itself amended the principal notification No. 51/2014 (S.O. 2753(E)). In the Schedule it makes five sets of corrections to column (4) jurisdiction entries: at serial number 7 the Principal Commissioner or Commissioner of Income-tax, Bengaluru-4 is replaced by the Principal Commissioner or Commissioner of Income-tax, Hubbali; at serial number 26 the Kolkata-8 entry is replaced by Kolkata-18 and entry (v) is deleted; at serial number 42 the Chief Commissioner of Income-tax, Ludhiana is replaced by the Chief Commissioner of Income-tax, Panchkula and entries (vi), (vii) and (viii) are deleted; serial number 43 is recast from the Ludhiana charge to the Panchkula charge in columns (2), (3) and (4), with the Principal Commissioners of Ludhiana-1, Jalandhar-1 and Patiala replaced by those of Panchkula, Faridabad and Rohtak; and at serial number 44 the Principal Commissioners of Ludhiana-1, Jalandhar-1 and Patiala are inserted after entry (ii).

Who it reaches

Assessees in the Hubbali, Kolkata, Ludhiana, Jalandhar, Patiala, Panchkula, Faridabad and Rohtak charges
Officers whose supervisory Chief Commissioner changes from Ludhiana to Panchkula
Practitioners identifying the correct Commissioner for a case
Departmental staff maintaining jurisdiction records

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

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)
CORRIGENDUM
New Delhi, the 27th August, 2020
(Income-tax)
S.O. 2902(E).—In the notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, number S.O. 2754(E), dated 13th August, 2020 published in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), in the Schedule,
(i) against serial number 7 in column (4), against entry number (iii), words "Principal Commissioner/Commissioner of Income-tax, Bengaluru – 4" are deleted and words Principal Commissioner/Commissioner of Income-tax, Hubbali" is inserted;
(ii) against serial number 26, in column (4),-
(a) the number and words "(iv) Principal Commissioner/Commissioner of Income-tax, Kolkata -8" is deleted and is replaced with number and words "(iv) Principal Commissioner/ Commissioner of Income-tax, Kolkata - 18".
(b) the number and words at entry number (v) stands deleted;
(iii) against serial number 42, in column (4),-
(a) the number and words "(i) Chief Commissioner of Income-tax, Ludhiana" are deleted and number and words "(i) Chief Commissioner of Income-tax, Panchkula" are inserted;
(b) the number and words against entries (vi), (vii) and (viii) stands deleted;
(iv) against serial number 43, namely, –
(a) In column (2), the words "Chief Commissioner of Income-tax, Ludhiana" are replaced with "Chief Commissioner of Income-tax, Panchkula".
(b) In column (3), the word "Ludhiana" is replaced with "Panchkula"
(c) In column (4), the number and words, namely,-
"(i) Principal Commissioner of Income-tax, Ludhiana-1, (ii) Principal Commissioner of Income-tax, Jalandhar-1 and (iii) Principal Commissioner of Income-tax, Patiala" are replaced with "(i) Principal Commissioner of Income-tax, Panchkula, (ii) Principal Commissioner of Income-tax, Faridabad and (iii) Principal Commissioner of Income-tax, Rohtak";
(v) against serial number 44, in column (4), after entry (ii), the number and words (iii) Principal Commissioner of Income-tax, Ludhiana-1, (iv) Principal Commissioner of Income-tax, Jalandhar-1 and (v) Principal Commissioner of Income-tax, Patiala are inserted.
[Notification No. 68/2020/F. No. 187/3/2020 (ITA.-I)]
GULZAR AHMAD WANI, Under Secy.
Note : The principal notification number 51/2014 was published in the Gazette of India, Extraordinary Part II, Section 3, Sub-section (ii) vide number S.O. 2753(E) and last amended vide notification number S.O. 2754(E), dated 13th August, 2020.

From when

27 August 2020.

What to watch

The corrigendum is dated 27 August 2020 and states no separate commencement date; it corrects the notification of 13 August 2020 as published.
The Ludhiana Chief Commissioner charge is renamed and relocated to Panchkula, and the Punjab Principal Commissioners move to a different serial number, so the entire supervisory line for those charges changes.
Several entries stand deleted outright, so a jurisdiction claimed under them no longer exists.
The corrections are made to the amending notification of 13 August 2020, which must be read as corrected before the principal notification No. 51/2014 is applied.

Where you meet it

In the jurisdiction stated on a notice or order, and in deciding which Principal Commissioner or Commissioner a return, application or administrative representation goes to.

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. 71/2020 [F. No. 225/136/2020-IT A.II] · Notification No. 69/2020 [F. No. 187/3/2020 (ITA.-I)] / SO 2903(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.