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Case lawNotifications1965 › Notification No. 126
Notification 12 March 1965

Notification No. 126

A notification under section 126 of the Income-tax Act, 1961

What this is

Notification No. 126 was published on 12 March 1965. Its subject is A notification under section 126 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 ActNow
s.126no counterpart recorded

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 exercise of the powers conferred by section 126 of the Income-tax Act, 1961, (43 of 1961), the Central Board of Direct Taxes hereby makes the following additions to the Schedule annexed to its Notification No. 1 (F. No. 55/233/63--IT) dated the 18th May, 1964 :

After Serial No. 15 in the said Schedule, the following item shall be added :---

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16 All persons under The I.T.O., Inspecting Assistant Appellate Assistant C.I.T., the Audit Control Salary Commissioner of Commissioner UP-II of Circle, Income-tax, who of Income-tax who Lucknow Meerut. has been appointed has been vested (i) The Controller of to perform the with powers to hear Defence Accounts, functions of an appeals against the Central Command, Inspecting Assist- decision of the Meerut. ant Commissioner Income-tax Officer (ii) The Controller of Income-tax in referred to in of Defence respect of Salary Column 3. Accounts, Circle, Meerut. Western Command, Meerut. (iii) The Deputy Director of Audit Defence Services, Central Command, Meerut. (iv) The Deputy Director of Audit Defence Services, Western Command, Meerut. (v) The Controller of Defence Accounts 'Funds', Meerut

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. 929  ·  Notification No. 860 →

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.