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Case law › Notifications › 2022 › Notification No. 72/2022 [F. No. 187/3/2020-ITA-I] / SO 2925(E)
Notification 28 June 2022

Notification No. 72/2022 [F. No. 187/3/2020-ITA-I] / SO 2925(E)

Ministry of Finance

What this is

Notification No. 72/2022 [F. No. 187/3/2020-ITA-I] / SO 2925(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 amends its Notification No. 54/2014 (S.O. 2756(E) dated 22 October 2014). In the Schedule, at Serial Number 1, entries (iii) to (ix) of column (4) are substituted by a single entry, the Chief Commissioner of Income-tax (International Taxation), Delhi. A new Serial Number 4 is inserted after Serial Number 3, creating the charge of the Chief Commissioner of Income-tax (International Taxation), Delhi, with headquarters at Delhi and jurisdiction over the Commissioners of Income-tax (International Taxation)-1, -2 and -3, Delhi, the Commissioners of Income-tax (Transfer Pricing)-1, -2 and -3, Delhi, and the Commissioner of Income-tax (International Taxation and Transfer Pricing), Kolkata.

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 28th June, 2022
(INCOME TAX)
S.O. 2925(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 amendments in the Notification of the Government of India, Ministry of Finance No. 54/2014, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) vide number S.O. 2756 (E) dated the 22nd October, 2014, namely:-

In the said Notification, in the Schedule,-

(I) in Serial Number 1, in column number (4), for entries (iii) to (ix), the following entry shall be substituted, namely:-
"(iii) Chief Commissioner of Income-tax (International Taxation), Delhi";

(II) after Serial Number 3 and the entries relating thereto, the following Serial Number and entries shall be inserted, namely:-

Serial No. | Designation of Income-tax Authorities | Headquarters | Jurisdiction
4. | Chief Commissioner of Income-tax (International Taxation), Delhi | Delhi | (i) Commissioner of Income Tax (International Taxation)-1, Delhi (ii) Commissioner of Income Tax (International Taxation)-2, Delhi (iii) Commissioner of Income Tax (International Taxation)-3, Delhi (iv) Commissioner of Income Tax (Transfer Pricing)-1, Delhi (v) Commissioner of Income Tax (Transfer Pricing)-2, Delhi (vi) Commissioner of Income Tax (Transfer Pricing)-3, Delhi (vii) Commissioner of Income Tax (International Taxation and Transfer Pricing), Kolkata

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

[Notification No. 72/2022/F. No. 187/3/2020-ITA-I]
SOURABH JAIN, Under Secy.

Note : The Principal Notification No. 54/2014 was published in the Gazette of India, Extraordinary Part II, Section 3, Sub-section (ii) vide number S.O. 2756(E) dated the 22nd October, 2014.

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

28 June 2022.

What to watch

Where you meet it

In the jurisdiction cited on notices and orders in international taxation and transfer pricing cases at Delhi and Kolkata, and in identifying the supervisory authority for an application or administrative representation.

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. 71/2022 [F. No. 187/3/2020-ITA-I] / SO 2926(E)  ·  Notification No. 69/2022[F. No. 500/SWF1/S10(23FE)/FT&TR-II-Pt. 3] / SO 2910(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.