Case law › Notifications › 2023 › Notification No. 13/2023 [F. No. 285/26/2021-IT(Inv.V)/CBDT] / SO 1223(E)

Notification 14 March 2023

Notification No. 13/2023 [F. No. 285/26/2021-IT(Inv.V)/CBDT] / SO 1223(E)

Ministry of Finance

What this is

Notification No. 13/2023 [F. No. 285/26/2021-IT(Inv.V)/CBDT] / SO 1223(E) was published on 14 March 2023. Its subject is Ministry of Finance.

What it does

In exercise of the power under sub-section (1) of section 280A of the Income-tax Act, 1961, the Central Government amends its notification S.O. 1911(E) dated 21 April 2022, by which Special Courts were designated. In the Table, against serial number 1 in column (3) the word "Ariyalur," is substituted by "Districts of Ariyalur,", and against serial number 2 in column (3) the word "Kanniyakumari," is substituted by "Districts of Kanniyakumari,". The change makes plain that the names in column (3) are districts.

Why it was issued

The explanatory note states that the principal notification is amended to clarify the territorial jurisdiction of the Special Courts designated in it, and that by giving retrospective effect no person is adversely affected in any manner.

Who it reaches

Persons prosecuted before the Special Courts designated by the 2022 notification
The Income-tax Department's prosecution wing
Counsel raising or meeting an objection to territorial jurisdiction
The designated courts themselves

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.280A	s.495

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)
(Investigation Division-V)
NOTIFICATION
New Delhi, the 14th March, 2023
S.O. 1223(E).—In exercise of the powers conferred by sub-section (1) of section 280A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby amends the notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes notification number S.O.1911(E) dated the 21st April, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) dated the 21st April, 2022, namely:-
In the said notification, in the TABLE,- -
(a) against serial number 1, in column number (3), for the word "Ariyalur,", the words "Districts of Ariyalur," shall be substituted;
(b) against serial number 2, in column number (3), for the word "Kanniyakumari,", the words "Districts of Kanniyakumari," shall be substituted.
2. This notification shall be deemed to have come into force with effect from the 21st day of April, 2022.
[Notification No. 13/2023/F. No. 285/26/2021-IT(Inv.V)/CBDT]
DEEPAK TIWARI, Commissioner of Income Tax(OSD) (INV.), CBDT
Note: Principal notification was published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification number S.O. 1911(E), dated the 21st April, 2022.
Explanatory Note: Through this notification, the principal notification is being amended to clarify the territorial jurisdiction of the Special Courts designated in the principal notification and by giving retrospective effect to the present notification, no person shall be adversely affected in any manner.
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

21 April 2022, retrospectively.

What to watch

The notification is deemed to have come into force with effect from 21 April 2022, the date of the principal notification, so it is retrospective.
The amendment is clarificatory in terms: it declares the entries in column (3) to be districts rather than towns or courts.
Only serial numbers 1 and 2 of the Table are touched; the remaining entries stand as originally published.
A jurisdictional objection resting on the earlier wording of column (3) is met by the retrospective operation of this notification.

Where you meet it

In fixing the Special Court competent to try a complaint, and in answering an objection to its territorial jurisdiction.

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. 14/2023 [F. No. 279/Misc./66/2014-ITJ(Pt.)] / SO 1329(E) · Notification No. 11/2023 [F. No. 370142/2/2023–TPL] / GSR 164(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.