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Case law › Notifications › 2022 › Notification No.124/2022 [F.No.187/3/2020-ITA-I]/ SO 5258(E)
Notification 14 November 2022

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

Ministry of Finance

What this is

Notification No.124/2022 [F.No.187/3/2020-ITA-I]/ SO 5258(E) was published on 14 November 2022. Its subject is Ministry of Finance.

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 the jurisdiction notification No. 50/2014 (S.O. 2752(E)) dated 22 October 2014. In Schedule IV, serial numbers 106 to 111 and the entries relating to them are substituted by a fresh set of entries, so that the Principal Commissioner or Commissioner of Income-tax, Mumbai-41 is given jurisdiction over the charges of Mumbai-26, Mumbai-30 and Mumbai-31, and the Principal Commissioner or Commissioner, Mumbai-42 over Mumbai-32, Mumbai-33 and Mumbai-34, all with headquarters at Mumbai.

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.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 14th November, 2022
(INCOME TAX)
S.O. 5258(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), 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.50/2014 published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) vide number S.O. 2752(E) dated the 22nd October, 2014, namely:-

In the said notification, in SCHEDULE-IV, for Sl.No. 106 – Sl.No. 111 and the entries relating thereto, the following serial number and the entries shall respectively be substituted, namely:-

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

| Sl. No. | Designation of Income-tax authorities | Headquarters | Jurisdiction |
|---|---|---|---|
| 106 | Principal Commissioner of Income-tax/Commissioner of Income-tax, MUMBAI-41 | MUMBAI | Principal Commissioner of Income-tax/Commissioner of Income-tax, MUMBAI-26 |
| 107 | Principal Commissioner of Income-tax/Commissioner of Income-tax, MUMBAI-41 | MUMBAI | Principal Commissioner of Income-tax/Commissioner of Income-tax, MUMBAI-30 |
| 108 | Principal Commissioner of Income-tax/Commissioner of Income-tax, MUMBAI-41 | MUMBAI | Principal Commissioner of Income-tax/Commissioner of Income-tax, MUMBAI-31 |
| 109 | Principal Commissioner of Income-tax/Commissioner of Income-tax, MUMBAI-42 | MUMBAI | Principal Commissioner of Income-tax/Commissioner of Income-tax, MUMBAI-32 |
| 110 | Principal Commissioner of Income-tax/Commissioner of Income-tax, MUMBAI-42 | MUMBAI | Principal Commissioner of Income-tax/Commissioner of Income-tax, MUMBAI-33 |
| 111 | Principal Commissioner of Income-tax/Commissioner of Income-tax, MUMBAI-42 | MUMBAI | Principal Commissioner of Income-tax/Commissioner of Income-tax, MUMBAI-34 |

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

[Notification No.124/2022 F.No.187/3/2020-ITA-I]
SOURABH JAIN, Under Secy.

Note: The principal notification number 50/2014 dated the 22nd October, 2014 was published in the Gazette of India, Extraordinary Part – II, section 3, sub-section (ii) vide number S.O.2752(E) and last amended by notification number 69/2020 published in the Gazette of India, Extraordinary, Part – II, Section 3, Sub-section (ii) vide S.O. 2903(E) dated the 27th 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.

From when

The date of publication in the Official Gazette (14 November 2022).

What to watch

Where you meet it

In deciding which Principal Commissioner or Commissioner is the competent authority for a Mumbai assessee, for example when filing an application or receiving a notice.

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.123/2022 [F.No.187/3/2020-ITA-I]/ SO 5257(E)  ·  Notification No. 120/2022 [F. No.285/36/2019-IT(Inv.V) CBDT] / SO 5248(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.