Case law › Notifications › 2022 › Notification No. 71/2022 [F. No. 187/3/2020-ITA-I] / SO 2926(E)

Notification 28 June 2022

Notification No. 71/2022 [F. No. 187/3/2020-ITA-I] / SO 2926(E)

Ministry of Finance

What this is

Notification No. 71/2022 [F. No. 187/3/2020-ITA-I] / SO 2926(E) was published on 28 June 2022. 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

In exercise of the powers under sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, the Central Board of Direct Taxes substitutes Schedule-II of Notification No. 70/2014 dated 13 November 2014. The substituted Schedule sets out four Chief Commissioners of Income-tax (Central) — at Delhi, Delhi-2, Mumbai-1 and Mumbai-2 — and lists against them the seven Principal Commissioners or Commissioners of Income-tax (Central) at Delhi-1, Delhi-2, Delhi-3, Mumbai-1, Mumbai-2, Mumbai-3 and Mumbai-4, with their headquarters.

Who it reaches

Assessees whose cases lie with the Central charges at Delhi and Mumbai
Principal Commissioners and Commissioners of Income-tax (Central) named in the Schedule
Chief Commissioners of Income-tax (Central) exercising supervision
Practitioners identifying the authority having jurisdiction over a search or central case

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)
NOTIFICATION
New Delhi, the 28th June, 2022
(INCOME TAX)
S.O. 2926(E).— In exercise of 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 further amendments 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, Sub-section (ii) vide number S.O. 2915(E) dated the 13th November, 2014 namely:-
In the said Notification, for SCHEDULE-II, the following Schedule shall be substituted, namely:-

"SCHEDULE-II

| Sl. No. | Chief Commissioner of Income-tax (Central) Headquarters | Principal Commissioner/Commissioner of Income-tax (Central) Headquarters |
|---|---|---|
| 1. | Chief Commissioner of Income-tax (Central), Delhi | Delhi (i) Principal Commissioner /Commissioner of Income-tax (Central), Delhi -1 Delhi (ii) Principal Commissioner/ Commissioner of Income-tax (Central), Delhi - 2 Delhi |
| 2. | Chief Commissioner of Income-tax (Central)-2, Delhi | Delhi (iii) Principal Commissioner /Commissioner of Income-tax (Central), Delhi - 3 Delhi |
| 3. | Chief Commissioner of Income-tax (Central), Mumbai -1 | Mumbai (iv) Principal Commissioner /Commissioner of Income-tax (Central), Mumbai -1 Mumbai (v) Principal Commissioner /Commissioner of Income-tax (Central), Mumbai - 2 Mumbai |
| 4. | Chief Commissioner of Income-tax (Central), Mumbai - 2 | Mumbai (vi) Principal Commissioner /Commissioner of Income-tax (Central), Mumbai - 3 Mumbai (vii) Principal Commissioner /Commissioner of Income-tax (Central), Mumbai - 4 Mumbai |

2. This notification shall come into force from the date of publication in the Official Gazette.
[Notification No. 71/2022/F. No. 187/3/2020-ITA-I]
SOURABH JAIN, Under Secy.
Note : The Principal Notification No.70/2014 was published in the Gazette of India, Extraordinary, Part – II, Section 3, Sub-section (ii) vide S.O. 2915 (E) dated the 13th November, 2014 read with Corrigendum SO. 2922 (E) dated 15th November, 2014 and last amended by Notification No. 14/2021 vide S.O. 1160 (E) dated the 11th March, 2021 published in the Gazette of India, Extraordinary, Part – II, Section 3, Sub-section (ii) vide S.O. 1160 (E) dated the 11th March, 2021.
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.

What to watch

The notification comes into force from the date of publication in the Official Gazette.
Schedule-II is substituted in full, so the earlier Schedule stands replaced and must not be read alongside the new one.
The note records that principal Notification No. 70/2014 was read with a corrigendum of 15 November 2014 and last amended by Notification No. 14/2021 vide S.O. 1160(E) dated 11 March 2021.
The Schedule as substituted places Mumbai-1 and Mumbai-2 under the Chief Commissioner (Central), Mumbai-1 and Mumbai-3 and Mumbai-4 under Mumbai-2, so the pairing should be read carefully against the entries.

Where you meet it

In identifying the Commissioner of Income-tax (Central) having jurisdiction over a case, and in notices and orders issued in central charges at Delhi and Mumbai.

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.