Notification No. TV461

A notification under section 226 of the Income-tax Act, 1961

What this is

Notification No. TV461 was published on 5 February 1964. Its subject is A notification under section 226 of the Income-tax Act, 1961.

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.226	s.416

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

In pursuance of sub-section (5) of section 226, and section 229 of the Income-tax Act, 1961 (43 of 1961), section 33 of the Gift-tax Act, 1958 (18 of 1958), and section 19 of the Super Profits Tax Act, 1963 (14 of 1963), and of all other powers enabling him in this behalf and in supersession of all previous orders in so far as they relate to the subject, the Commissioner of Income-tax/Gift-tax, Bombay City III, hereby authorises the Income-tax Officers/Gift-tax Officers subordinate to him to recover from an assessee the tax, interest, fine, penalty and any other sum payable under the provisions of the said Acts by the said assessee by distraint and sale of his movable property in the manner laid down in the Third Schedule to the said Income-tax Act, 1961

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. 194 — S.0.1176(E)—In exercise of the powers conferred by Section 295 read with sub-clauses (iv), (v), (vi) and (vi a) of claus 25 July 2006
Circular No. 175 — The problem of arrears has been the subject matter of adverse criticism by the comptroller and AuditorGeneral of India a 14 August 1975
Notification No. JR14 — A notification under section 226 of the Income-tax Act, 1961 4 April 1964
Notification No. 1376 — A notification under section 226 of the Income-tax Act, 1961 3 April 1964
Notification No. 128 — A notification under section 226 of the Income-tax Act, 1961 2 March 1964
Notification No. 1448 — A notification under section 226 of the Income-tax Act, 1961 19 February 1964

← Notification No. 1448 · Notification No. 511 →

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.