VittSphere ONE Calculators Blog CA Prabhakar Kumar · FCA · ICAI 560762
Calculators Blog Handle my notice
Case law › Notifications › 1967 › Notification No. 1951
Notification 31 May 1967

Notification No. 1951

In the notification of the Central Board of Direct Taxes No. S.O. 598, dated 13th February, 1967, published on pages 447 to 454 in Part II --- Section 3 --- Sub-section (ii) of the Gazette of India, Extraordinary, dated the 15th February, 1967 ---

What this is

Notification No. 1951 was published on 31 May 1967. Its subject is In the notification of the Central Board of Direct Taxes No. S.O. 598, dated 13th February, 1967, published on pages 447 to 454 in Part II --- Section 3 --- Sub-section (ii) of the Gazette of India, Extraordinary, dated the 15th February, 1967 ---.

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. 598, dated 13th February, 1967, published on pages 447 to 454 in Part II --- Section 3 --- Sub-section (ii) of the Gazette of India, Extraordinary, dated the 15th February, 1967 ---

This notification contains Corrigendum to Income-tax Rules carried out on 31st May, 1967 not reproduced here as it is already contained in the body of the 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. 2007  ·  Notification No. 1949 →

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.