Notification No. 13/2023-Income Tax || Dated: 14.03.2023

Last updated: 20 March 2023

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This notification, dated 14th March 2023, amends a previous notification concerning the Income-tax Act, 1961. Specifically, it clarifies the territorial jurisdiction of Special Courts designated under the Act. The amendments, which are effective retrospectively from 21st April 2022, ensure no individual is adversely affected.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(Investigation Division-V)

Notification No. 13/2023- Income Tax

Dated : 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 21^st April, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) dated the 21^st 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, n 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 21^st 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 21^st 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.

FAQ :

The purpose of this notification is to amend a previous notification and clarify the territorial jurisdiction of Special Courts designated under the Income-tax Act, 1961.

These amendments are deemed to have come into force with effect from the 21st day of April, 2022.

The amendments involve substituting the word 'Ariyalur' with 'Districts of Ariyalur' and 'Kanniyakumari' with 'Districts of Kanniyakumari' in column number (3) of the table in the principal notification.

No, the notification states that by giving retrospective effect to these amendments, no person shall be adversely affected in any manner.

This notification refers to the Income-tax Act, 1961.

Notification No : 13/2023- Income Tax
Source : https://incometaxindia.gov.in/communications/notification/notification-13-2023.pdf

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