Case law › Notifications › 2020 › Notification No. 69/2020 [F. No. 187/3/2020 (ITA.-I)] / SO 2903(E)

Notification 27 August 2020

Notification No. 69/2020 [F. No. 187/3/2020 (ITA.-I)] / SO 2903(E)

New Delhi, the 27th August, 2020

What this is

Notification No. 69/2020 [F. No. 187/3/2020 (ITA.-I)] / SO 2903(E) was published on 27 August 2020. Its subject is New Delhi, the 27th August, 2020.

What it does

A corrigendum to the notification S.O. 2755(E) dated 13 August 2020, which amended the principal notification No. 51/2014 (S.O. 2753(E)). In Schedule IV it deletes the entries at serial number 78 and recasts the entries in columns (2), (3) and (4) at several serial numbers: at serial number 16 the Bengaluru-4 charge is replaced by Bengaluru-2 with Bengaluru-4 in column (4); at serial number 17 the Panaji charge is replaced by Hubbali with Gulbarga in column (4); at serial number 77 Dehradun-1 becomes Dehradun; and at serial numbers 86 and 87 the Kolkata-8 charge is replaced by Kolkata-5 with Kolkata-8 and Kolkata-17 respectively in column (4). New serial numbers are inserted: 87a for Kolkata-9 with Kolkata-11, 96a for Bareilly with Haldwani, and 104a for Mumbai-8 with Mumbai-7. At serial number 94 the Lucknow-1 charge is replaced by Bareilly, with Moradabad continuing in column (4).

Who it reaches

Assessees in the Bengaluru, Panaji, Hubbali, Gulbarga, Dehradun, Kolkata, Bareilly, Haldwani, Moradabad and Mumbai charges
Officers whose place in Schedule IV changes
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.

CORRIGENDUM
New Delhi, the 27th August, 2020
(Income-tax)
S.O. 2903(E).—In the notification of the Government of India, Ministry of Finance, Department of
Revenue, Central Board of Direct Taxes, number S.O.2755(E), dated 13th August, 2020 published in
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), in the Schedule – IV-
(i) the entries at Sl. No. 78, shall be deleted,
(ii) against Sl. No. 16, in column number (2), (3) and (4), the words ―Principal Commissioner/
Commissioner of Income-tax, Bengaluru -4; Bengaluru and Principal Commissioner/
Commissioner of Income-tax, Gulbarga, respectively are replaced with the words ―Principal
Commissioner/Commissioner of Income-tax, Bengaluru-2; Bengaluru and Principal Commissioner/
Commissioner of Income-tax, Bengaluru-4‖;
(iii) against Sl. No. 17, in column number (2), (3) and (4), the words ―Principal Commissioner/
Commissioner of Income-tax, Panaji; Panaji and Principal Commissioner/Commissioner of
Income-tax, Hubbali respectively are replaced with the words ―Principal Commissioner/
Commissioner of Income-tax, Hubbali; Hubbali and Principal Commissioner/Commissioner of
Income-tax, Gulbarga‖;
(iv) against Sl. No. 77, in column number (2), the words ―Principal Commissioner / Commissioner
of Income-tax, Dehradun – 1 are replaced with the words ―Principal Commissioner / Commissioner
of Income-tax, Dehradun‖;
(v) against Sl. No. 86, in column number (2), (3) and (4), the words ―Principal Commissioner/
Commissioner of Income-tax, Kolkata – 8; Kolkata and Principal Commissioner/Commissioner of
Income-tax, Kolkata-11, respectively are replaced with the words ―Principal Commissioner/
Commissioner of Income-tax, Kolkata – 5; Kolkata and Principal Commissioner/Commissioner of
Income-tax, Kolkata-8‖;
(vi) against Sl. No. 87, in column number (2), (3) and (4), the words ―Principal Commissioner/
Commissioner of Income-tax, Kolkata – 8; Kolkata and Principal Commissioner/Commissioner of
Income-tax, Kolkata-17, respectively are replaced with the words ―Principal Commissioner/
Commissioner of Income-tax, Kolkata – 5; Kolkata and Principal Commissioner /Commissioner of
Income-tax, Kolkata-17‖;
(vii) after Sl. No. 87, Sl. No. 87a is inserted and against column number (2), (3) and (4), the words
―Principal Commissioner/Commissioner of Income-tax, Kolkata – 9; Kolkata and Principal
Commissioner / Commissioner of Income-tax, Kolkata-11, respectively are inserted;
(viii) against Sl. No. 94, in column number (2), (3) and (4), the words ―Principal Commissioner/
Commissioner of Income-tax, Lucknow – 1; Lucknow and Principal Commissioner/Commissioner of
Income-tax, Moradabad, respectively are replaced with the words ―Principal Commissioner/
Commissioner of Income-tax, Bareilly; Bareilly and Principal Commissioner/Commissioner of
Income-tax, Moradabad.‖;
(ix) after Sl. No. 96, Sl. No. 96a is inserted and against column number (2), (3) and (4), the words
―Principal Commissioner/Commissioner of Income-tax, Bareilly; Bareilly and Principal
Commissioner/Commissioner of Income-tax, Haldwani are added‖;
(x) after Sl. No. 104, Sl. No. 104a is inserted and against column number (2), (3) and (4), the
words ―Principal Commissioner/Commissioner of Income-tax, Mumbai - 8; Mumbai and Principal
Commissioner/Commissioner of Income-tax, Mumbai – 7 are added‖.
[Notification No. 69/2020/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. 2755(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 entries at serial number 78 stand deleted outright, so no jurisdiction survives under that entry.
Three new serial numbers are inserted, 87a, 96a and 104a, which did not exist in the notification as published.
The corrections are 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 proceeding lies before.

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. 68/2020 [F. No. 187/3/2020 (ITA.-I)] / SO 2902(E) · Notification No. 70/2020 [F. No. 187/3/2020 (ITA.-I)] / SO 2904(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.