Notification No. 197

The undersigned is directed to refer to the Central Government's order F

What this is

Notification No. 197 was published on 4 May 1973. Its subject is The undersigned is directed to refer to the Central Government's order F.

The instrument, as the Board published it

The department’s archive carries only the enacting words of this amendment. The amending text itself — the words that were inserted, substituted or omitted — is not in the archive, which says so on the ground that it is already in the body of the instrument amended. So what is below is where the power came from, not what changed: for that, read the rule or the section as it stood after this date, or the Gazette copy.

Order

The undersigned is directed to refer to the Central Government's order F. No. 197/7/70-IT(AI) dated 20-1-1973 and to say that at S. No. 13 of the aforesaid order :-

(Sd.) T. P. Jhunjhunwala, Deputy Secretary to the Government of India

← Notification No. 1804 · Notification No. 1838 →

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.