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Core Purpose

Notification under sub-sections (1) and (2) of Section 120 of the Income-tax Act, 1961, amending Notification No. 70/2014 dated 13th November 2014 by substituting the entry at Serial No. 2 in Schedule-I concerning the jurisdiction of the Director General of Income-tax (Investigation), Bengaluru.

Detailed Summary

This notification (Notification No. 47/2023, F. No. 187/3/2020-ITA-I, S.O. 2992(E), dated 6th July 2023) issued by the Central Board of Direct Taxes, Ministry of Finance (Department of Revenue), under sub-sections (1) and (2) of Section 120 of the Income-tax Act, 1961 (43 of 1961), further amends Notification No. 70/2014 dated 13th November 2014 (S.O. 2915(E), Gazette of India, Part II, Section 3, Sub-section (ii)) by substituting the row at Serial No. 2 of Schedule-I to specify that the Director General of Income-tax (Investigation), Bengaluru (headquartered at Bengaluru) corresponds to (iii) the Principal Commissioner/Commissioner of Income-tax (Central), Bengaluru, headquartered at Bengaluru, and (iiia) the Principal Commissioner/Commissioner of Income-tax (Central), Panaji, headquartered at Panaji; the amendment comes into force with effect from 10.07.2023; the notification records that the principal Notification No. 70/2014 was previously amended by Corrigendum S.O. 2922(E) dated 15th November 2014, Notification No. 14/2021 (S.O. 1160(E) dated 11th March 2021), and Notification No. 71/2022 (S.O. 2926(E) dated 28th June 2022); it was signed by Vikas Singh, Director.

Full Text

4352 GI/202 3 (1) रजिस्ट्री सं. डी.एल.- 33004/99 REGD. No . D. L. -33004/99 EXTRAORDINARY PART II —Section 3 —Sub-section ( ii) PUBLISHED BY AUTHORITY (1) (2) (3) (4) (5) No. 2867] NEW DELHI, FRIDAY, JULY 7, 2023/ASHADHA 16, 194 5 CG-DL-E-07072023-247129 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 6 th July, 202 3 (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 th e Notification of the Governmen t of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes No.70/2014 dated the 13th November, 2014, published i n Gazette of India, Extraordinar y, 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 amen ded 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 publi shed in the Gazette of India, Extra ordinary, 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 R oad, Mayapuri, New Delhi -110064 and Published by the Controller of Publication s, Delhi -110054.

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