Notification No.123/2022 [F.No.187/3/2020-ITA-I]/ SO 5257(E)

2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]

What this is

Notification No.123/2022 [F.No.187/3/2020-ITA-I]/ SO 5257(E) was published on 14 November 2022. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

What it does

In exercise of the power under section 118 of the Income-tax Act, 1961, the Central Board of Direct Taxes amends the Schedule to its notification No. 60/2022, S.O. 2692(E) dated 10 June 2022, which fixes the subordination of income-tax authorities. In serial number 7 of the Schedule, in column (3), two omissions are made: in item (ii) of that entry, the entries at item (iv) of column (4) and the corresponding entries in column (5) are omitted, and in item (v), likewise the entries at item (iv) of column (4) and the corresponding entries in column (5) are omitted.

Who it reaches

the income-tax authorities named in the omitted entries at serial number 7
assessees whose files were under those authorities
practitioners tracing the chain of subordination for approvals and revisions

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.118	s.238

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. 5257(E).—In exercise of powers conferred by section 118 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.60/2022 dated the 10th June, 2022, published in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 2692(E) dated the 10th June, 2022, namely: —

In the said notification, in the SCHEDULE, in serial number 7, in column number (3), —

(I) in item (ii), in column number (4), the entries at item (iv) and the entries relating thereto in column number (5), shall be omitted;

(II) in item (v), in column number (4), the entries at item (iv) and the entries relating thereto in column number (5), shall be omitted.

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

[Notification No.123/ 2022 F.No.187/3/2020-ITA-I]

SOURABH JAIN, Under Secy.

Note : The principal notification No.60/2022 was published in the Gazette of India, Extraordinary, Part – II, Section 3, Sub-section (ii) vide S.O. 2692(E) dated the 10th June, 2022 read with Corrigendum S.O. 3044(E) dated 04th July, 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 publication in the Official Gazette (the notification is dated 14 November 2022).

What to watch

It comes into force from the date of publication in the Official Gazette.
The amendment omits entries only; nothing is substituted in their place, so the authority that stood there ceases to be listed.
The extract does not reproduce the Schedule, so the identity of the omitted authorities has to be read from notification No. 60/2022 itself.
The principal notification is to be read with the corrigendum S.O. 3044(E) dated 4 July 2022, as its own note records.

Where you meet it

In tracing which authority a given officer is subordinate to under section 118 — on an approval, a sanction or a revision — where the Schedule to notification No. 60/2022 as amended governs.

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.122/2022 [F.No.187/3/2020-ITA-I]/ SO 5256(E) · Notification No.124/2022 [F.No.187/3/2020-ITA-I]/ SO 5258(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.