Case law › Notifications › 2021 › Notification No. 14/2021 [F. No. 187/7/2021 (ITA-I)] / SO 1160(E)

Notification 11 March 2021

Notification No. 14/2021 [F. No. 187/7/2021 (ITA-I)] / SO 1160(E)

Ministry of Finance

What this is

Notification No. 14/2021 [F. No. 187/7/2021 (ITA-I)] / SO 1160(E) was published on 11 March 2021. Its subject is Ministry of Finance.

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

The Central Board of Direct Taxes, under sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, amends jurisdiction notification No. 70/2014 (S.O. 2915(E)) dated 13 November 2014. In Schedule I, against serial number 9, a new entry (xv) is inserted after entry (xiv) in columns (4) and (5) for the Principal Commissioner or Commissioner of Income-tax (Central), Guwahati, with headquarters at Guwahati. The existing entries numbered (xv) to (xix) in column (4) are renumbered (xvi) to (xx).

Why it was issued

The explanatory memorandum records that Office Order No. 8 of 2020 dated 3 January 2020 diverted an existing post in the light of functional requirement, and this amendment is made retrospective to give effect to that Office Order.

Who it reaches

Assessees in central charges at Guwahati
The Principal Commissioner or Commissioner of Income-tax (Central), Guwahati
The Director General of Income-tax (Investigation) under whose Schedule I entry the charge falls

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
s.120	s.241, s.243

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)
(Income-tax)
NOTIFICATION
New Delhi, the 11th March, 2021
S.O. 1160(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 amendment in the notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes no. 70 / 2014 dated the 13th November, 2014, published in Gazette of India, Extraordinary, Part II, Section 3, Subsection (ii) vide number S.O. 2915(E) dated 13th November, 2014 namely :-

2. In the said notification, in Schedule – I, against Serial number 9, after the entry (xiv), the following entries, shall respectively, be inserted, in column (4) and column (5), namely :-

Sl.No. Director General of Income-tax (Investigation) Headquarters Principal Commissioner / Commissioner of Income-tax (Central) Head-quarters
(1) (2) (3) (4) (5)
―(xv) Principal Commissioner / Commissioner of Income-tax (Central), Guwahati Guwahati‖.

3. In Schedule – I of the said notification, in column (4), the numbers (xv), (xvi), (xvii), (xviii) and (xix) are renumbered as (xvi), (xvii), (xviii), (xix) and (xx).

4. This notification shall be deemed to have come into force on 3rd day of January, 2020.

[Notification No. 14 /2021./F. No. 187/7/2021 (ITA-I)]
PRAJNA PARAMITA, Director

Note : The Principal Notification was published in the Gazette of India, Extraordinary, Part – II, Section 3, Subsection (ii) vide S.O. 2915 (E) dated the 13th November, 2014 read with Corrigendum no. S.O.2922(E) dated 15th November, 2014.

[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3

Explanatory Memorandum :

The Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, issued Office Order No.8 of 2020 in F.No. A-11011/3/2019-Ad.VI dated 3rd January, 2020 for the purposes of diversion of existing post in the light of functional requirement. This amendment notification is being given retrospective from 3rd day of January, 2020 in order to give effect to the said Office Order. Therefore, it is certified that no person interest will adversely be affected by this notification.

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.

From when

3 January 2020, retrospectively.

What to watch

The notification is deemed to have come into force on 3 January 2020, and the memorandum certifies that no person's interest is adversely affected.
The renumbering of entries (xv) to (xix) as (xvi) to (xx) must be carried through when citing the Schedule.
The principal notification is to be read with Corrigendum S.O. 2922(E) dated 15 November 2014.
The Schedule as reproduced carries OCR noise, including a stray Hindi header line.

Where you meet it

In determining the competent central charge for an assessee at Guwahati, for example on transfer of a case or on a notice issued by the Central Circle.

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

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.