Notification No. 533

A notification under section 211 of the Income-tax Act, 1961

What this is

Notification No. 533 was published on 2 January 1974. Its subject is A notification under section 211 of the Income-tax Act, 1961.

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.211	s.407, s.408

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 exercise of the powers conferred by the proviso to sub-section (1) of section 211 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby authorises all assessees falling under clause (i) of that sub-section and who carry on business of growing coffee in India, to pay the last instalment of advance tax on the 15th day of March during a financial year, instead of on the 15th day of December.

(Sd.) M.N. Nambiar, UNDER SECRETARY, CENTRAL BOARD OF DIRECT TAXES.

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.

Circular No. 676 — Section 211 l Instalments of Advance TAX 14 January 1994

← Notification No. 432 · Notification No. 366 →

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.