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Case law › Notifications › 2025 › Notification No. 117/2025 [F. No. 149/144/2015-TPL-Part(2)] / S.O. 3268(E)
Notification 17 July 2025

Notification No. 117/2025 [F. No. 149/144/2015-TPL-Part(2)] / S.O. 3268(E)

Ministry of Finance

What this is

Notification No. 117/2025 [F. No. 149/144/2015-TPL-Part(2)] / S.O. 3268(E) was published on 17 July 2025. Its subject is Ministry of Finance.

What it does

Under sub-section (1) of section 50 of the Prohibition of Benami Property Transactions Act, 1988, and in consultation with the Chief Justice of the respective High Court, the Central Government amends the Special Court designation notification S.O. 5323(E) dated 16 October 2018. In the Table to that notification, the entries in column (3) against serial number 5 are substituted by 'Court of XII Additional Sessions Judge, Raipur', and those against serial number 21 by 'Special Court (Communal Riots), Jaipur'.

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.50s.74

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)
NOTIFICATION
New Delhi, the 17th July, 2025
S.O. 3268(E).— In exercise of the powers conferred by sub-section (1) of section 50 of the Prohibition of Benami Property Transactions Act, 1988 (45 of 1988) and in consultation with the Chief Justice of the respective High Court, the Central Government hereby makes the following amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), published in the Gazette of India, Extraordinary, Part II, section 3, subsection (ii) vide notification number S.O. 5323(E), dated the 16th October, 2018, namely:-

2. In the said notification, in the Table,-
(i) against serial number 5, for the entries under column (3), the following entries shall be substituted, namely:-
"Court of XII Additional Sessions Judge, Raipur.";
(ii) against serial number 21, for the entries under column (3), the following entries shall be substituted, namely:-
"Special Court (Communal Riots), Jaipur.".

[Notification No. 117/2025/F. No. 149/144/2015-TPL-Part(2)]
SAMUEL PITTA, Dy. Secy. (Tax Policy & Legislation)

Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) vide notification number S.O. 5323(E), dated the 16th October, 2018.

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.

What to watch

Where you meet it

When a complaint for an offence under the Prohibition of Benami Property Transactions Act is filed or tried in the areas allotted to serial numbers 5 and 21 of the 2018 notification.

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. 116/2025 [F. No. 300195/24/2024-ITA-I] / S.O. 3265(E)  ·  Notification No. 115/2025 [F. No. 300196/64/2018-ITA-I(Part-1)] / S.O. 3204(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.