Notification No. 1526

Areas mentioned below to be hilly areas declared under section 33A

What this is

Notification No. 1526 was published on 18 May 1966. Its subject is Areas mentioned below to be hilly areas declared under section 33A.

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.33A	no 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 pursuance of sub-section (8) of section 33A of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby declares the areas mentioned below to be hilly areas for the purposes of the said section :--

1. Darjeeling District of West Bengal, excluding Siliguri Sub-Division. 2. Kangra District, Punjab. 3. Mandi District, Himachal Pradesh. 4. Trivandrum District, Kerala. 5. Quilon District, Kerala. 6. Kottayam District of Kerala, excluding Meenachhil, Kanjirapally and Changanacherry Talukas. 7. Ernakulam District, Kerala. 8. Trichur District, Kerala. 9. Palghat District, Kerala. 10. Kozhikode District, Kerala. 11. Cannanore District, Kerala. 12. Kannya Kumari District, Madras. 13. Tirunelveli District, Madras. 14. Madurai District, Madras. 15. Coimbatore District, Madras. 16. Nilgiris District, Madras. 17. Coorg District, Mysore. 18. Hassan District, Mysore. 19. Chickmagalur District, Mysore

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. 619E — A notification under section 33A of the Income-tax Act, 1961 24 June 1988
Circular No. 367 — Section 264 l Revision of Other Orders [Corresponding to section 33A of the 1922 Act] 26 July 1983
Circular No. 325 — Section 33A l Developme NT Allowance 3 February 1982

← Notification No. 1607 · Notification No. 1417 →

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.