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Case law › Notifications › 2022 › Notification No.121/2022 [F.No.187/3/2020-ITA-I] / SO 5255(E)
Notification 14 November 2022

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)]

What this is

Notification No.121/2022 [F.No.187/3/2020-ITA-I] / SO 5255(E) was published on 14 November 2022. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

What it does

Under sub-sections (1), (2) and (5) of section 120 of the Income-tax Act, 1961, the Central Board of Direct Taxes amends its jurisdiction notification No. 61/2022, S.O. 2693(E), dated 10 June 2022. In the Schedule to that notification, serial numbers 2259 to 2286 and the entries relating to them are omitted, and serial numbers 2592 to 2612 and the entries relating to them are omitted. The notification comes into force from the date of its publication in the Official Gazette.

Who it reaches

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 ActNow
s.3s.3
s.120s.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.

2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 14th November, 2022
(INCOME TAX)
S.O. 5255(E).—In exercise of the powers conferred by sub-sections (1), (2) and (5) 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, Department of Revenue, Central Board of Direct Taxes No.61/2022 dated the 10th June, 2022, published in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 2693(E) dated the 10th June, 2022, namely:—

In the said notification, in the SCHEDULE,
(I) Sl. No. 2259 - Sl. No. 2286 and the entries relating thereto shall respectively be omitted;
(II) Sl. No. 2592 - Sl. No. 2612 and the entries relating thereto shall respectively be omitted.

2. This notification shall come into force from the date of publication in the Official Gazette.

[Notification No.121/2022 F.No.187/3/2020-ITA-I]
SOURABH JAIN, Under Secy.

Note : The principal notification No.61/2022 was published in the Gazette of India, Extraordinary, Part – II, Section 3, Sub-section (ii) vide S.O. 2693(E) dated the 10th June, 2022.

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

the date of its publication in the Official Gazette.

What to watch

Where you meet it

In a jurisdiction question under the June 2022 notification, where the charge relied on falls in one of the omitted blocks of entries.

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. 125/2022 [F. No. 500/SWF2/S10(23FE)/FT&TR-II(Pt.1)] / SO 5345(E)  ·  Notification No.122/2022 [F.No.187/3/2020-ITA-I]/ SO 5256(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.