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Case law › Notifications › 1968 › Notification No. 4096
Notification 8 November 1968

Notification No. 4096

In the Income-tax (Sixth Amendment) Rules, 1968, published under notification of the Central Board of Direct Taxes No. S.O. 3494, dated the 25th September, 1968, on pages 1083 to 1087 of the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) dated the 27th September, 1968--

What this is

Notification No. 4096 was published on 8 November 1968. Its subject is In the Income-tax (Sixth Amendment) Rules, 1968, published under notification of the Central Board of Direct Taxes No. S.O. 3494, dated the 25th September, 1968, on pages 1083 to 1087 of the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) dated the 27th September, 1968--.

This amends the Income-tax Rules. What it changes is the Rules, not the Act — and a rule can never take away what the section gives.

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 Income-tax (Sixth Amendment) Rules, 1968, published under notification of the Central Board of Direct Taxes No. S.O. 3494, dated the 25th September, 1968, on pages 1083 to 1087 of the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) dated the 27th September, 1968--

This Notification contains Corrigendum to Indian Income-tax (Sixth Amendment) Rules, 1968 carried out on 8th November, 1968 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. 4221  ·  Notification No. 4091 →

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.