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Case law › Notifications › 1975 › Notification No. 414E
Notification 4 August 1975

Notification No. 414E

In the notification of the Central Board of Direct Taxes No. S.O. 615(E), dated the 17th October, 1974, published at pages 2141 and 2142 of the Gazatte of India, Extraordinary, Part II--Section 3--Sub-section (ii), dated the 17th October, 1974,--

What this is

Notification No. 414E was published on 4 August 1975. Its subject is In the notification of the Central Board of Direct Taxes No. S.O. 615(E), dated the 17th October, 1974, published at pages 2141 and 2142 of the Gazatte of India, Extraordinary, Part II--Section 3--Sub-section (ii), dated the 17th October, 1974,--.

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 notification of the Central Board of Direct Taxes No. S.O. 615(E), dated the 17th October, 1974, published at pages 2141 and 2142 of the Gazatte of India, Extraordinary, Part II--Section 3--Sub-section (ii), dated the 17th October, 1974,--

This notification contains Corrigendum to Income-tax (Fourth Amendment) Rules, 1974 carried out on August 4, 1975 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. 4165  ·  Notification No. 4162 →

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.