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Case lawNotifications2020 › Notification No. 78/2020 [F. No. 187/4/2020 ITA -I] / SO 3303(E)
Notification 25 September 2020

Notification No. 78/2020 [F. No. 187/4/2020 ITA -I] / SO 3303(E)

A notification

What this is

Notification No. 78/2020 [F. No. 187/4/2020 ITA -I] / SO 3303(E) was published on 25 September 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.

MINISTRY OF FINANCE ( Department of Revenue ) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 25th September, 2020 (Income-tax) S.O. 3303(E). — In exercise of the powers conferred under section 118 and sub- section

(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 no. S.O. 2753 (E) dated the 22nd October, 2014, namely;-

(i) entry number 11, 20, 21 and 35 stands deleted.

(ii) against serial number 10, in column (4),-

(a) the number and words “(iii) Principal Commissioner/ Commissioner of Income-tax, Chennai - 4” is inserted.

(b) the number and words “(iv) Principal Commissioner/ Commissioner of Income-tax, Chennai - 8” is inserted.

(iii) against serial number 18, in column (4),-

(a) the number and words “(ii) Principal Commissioner/ Commissioner of Income-tax, Delhi - 12” is inserted.

(iv) against serial number 19, namely, –

(a) the number and words “(ii) Principal Commissioner/ Commissioner of Income-tax, Delhi - 20” is inserted.

[ II — 3(ii)] : 3

(v) against serial number 32, namely, –

(a) the number and words “(ii) Principal Commissioner/ Commissioner of Income-tax, Mumbai - 27” is inserted.

(b) the number and words “(iii ) Principal Commissioner/Commissioner of Income-tax, Mumbai - 20” is inserted. [Notification No. 78 /2020. F. No. 187/4/2020 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. 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.

Source: the department’s file.

← Notification No. 77/2020 [F.No. 370142/33/2020-TPL] / SO 3297(E)  ·  Notification No. 79/2020 [F. No.187/2/2019-ITA-I]/ SO 3304(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.