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Case law › Notifications › 2023 › Notification No. 47/2023 [F. No. 187/3/2020-ITA-I] / SO 2992(E)
Notification 6 July 2023

Notification No. 47/2023 [F. No. 187/3/2020-ITA-I] / SO 2992(E)

Ministry of Finance

What this is

Notification No. 47/2023 [F. No. 187/3/2020-ITA-I] / SO 2992(E) was published on 6 July 2023. 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

Under sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, the Central Board of Direct Taxes further amends its notification No. 70/2014 dated 13 November 2014 (S.O. 2915(E)). In Schedule-I to that notification, the row at serial number 2 is substituted so that under the Director General of Income-tax (Investigation), Bengaluru, with headquarters at Bengaluru, there stand the Principal Commissioner or Commissioner of Income-tax (Central), Bengaluru at item (iii) and, newly, the Principal Commissioner or Commissioner of Income-tax (Central), Panaji at item (iiia), with headquarters at Panaji.

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 6th July, 2023
(INCOME TAX)
S.O. 2992(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, in Schedule–I, for the row at Sl.No. 2, the following row shall be substituted, namely:-

Sl.No. | Director General of Income-tax (Investigation) | Headquarters | Principal Commissioner / Commissioner of Income-tax (Central) | Headquarters
(1) | (2) | (3) | (4) | (5)
2. | Director General of Income-tax (Investigation), Bengaluru | Bengaluru | (iii) Principal Commissioner / Commissioner of Income-tax (Central), Bengaluru | Bengaluru
| | | (iiia) Principal Commissioner / Commissioner of Income-tax (Central), Panaji | Panaji

2. This notification shall come into force w.e.f. 10.07.2023.
[Notification No. 47/2023/F. No. 187/3/2020-ITA-I]
VIKAS SINGH, Director
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 S.O. 2922(E) dated 15th November, 2014 and further amended by Notification No.14/2021 published in the Gazetted of India, Extraordinary, Part – II, Section 3, Sub-section (ii) vide S.O. 1160(E) dated the 11th March, 2021 and last amended by Notification No. 71/2022 published in the Gazette of India, Extraordinary, Part –II, Section 3, Sub-section (ii) vide S.O. No. 2926(E) dated 28th June, 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

10 July 2023.

What to watch

Where you meet it

In identifying the central charge competent for a searched or centralised case in Karnataka and Goa, and in a jurisdiction objection to a notice from that charge.

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. 48 /2023 [F. No. 300196/4/2014-ITA-I(Pt.-1)] / SO 3050(E)  ·  Notification No. 46/2023 [F. No. 500/1/2014-APA-II] / SO 2777(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.