Notification No. 251

Occupational Therapy Home for Children notified under section 80D

What this is

Notification No. 251 was published on 12 January 1970. Its subject is Occupational Therapy Home for Children notified under section 80D.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

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.80D	s.2, s.126

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 clause (i) of sub-section (2) of section 80D of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies "Occupational Therapy Home for Children, Karol Bagh, New Delhi. " as an institution for the care of handicapped persons

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. 55 /2018 [F.No. 178/15/2018-ITA-I)] / SO 4982(E) — 5646 Gi/2018 (1) 26 September 2018
Notification No. 9 /2018 [F.No.178/29/2017-ITA-I)] / SO 697(E) — Contributory Health Service Scheme of the Department of Atomic Energy notified under section 80D 16 February 2018
Circular No. 19/2015 — Circular No.- 19 /2015 27 November 2015

← Notification No. 737 · Notification No. 152 →

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.