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Case law › Notifications › 1965 › Notification No. 2215
Notification 7 July 1965

Notification No. 2215

In the notification of the Central Board of Direct Taxes No. S. O. 3660 dated the 13th October, 1964, published at pages 979 to 988 in Part II---Section 3---sub-section (ii) of the Gazette of India, Extraordinary, dated the 13th October, 1964,----

What this is

Notification No. 2215 was published on 7 July 1965. Its subject is In the notification of the Central Board of Direct Taxes No. S. O. 3660 dated the 13th October, 1964, published at pages 979 to 988 in Part II---Section 3---sub-section (ii) of the Gazette of India, Extraordinary, dated the 13th October, 1964,----.

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

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 the notification of the Central Board of Direct Taxes No. S. O. 3660 dated the 13th October, 1964, published at pages 979 to 988 in Part II---Section 3---sub-section (ii) of the Gazette of India, Extraordinary, dated the 13th October, 1964,----

This notification contains Corrigendum to Income-tax Rules carried out on 7-7-1965 not reproduced here as it is already contained in the body of the Income-tax Rules itself

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. 2353  ·  Notification No. 2214 →

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.