Notification No. 934

A notification under section 80L of the Income-tax Act, 1961

What this is

Notification No. 934 was published on 11 February 1975. Its subject is A notification under section 80L 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.80L	no counterpart recorded

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.

In exercise of the powers conferred by clause (ii) of sub-section (1) of section 80L and clause (iib) of the proviso to section 193 of the Income-tax Act, 1961 (43 of 1961), and clause (xxiv) of sub-section (1) of section 5 of the Wealth-tax Act, 1957, the Central Government hereby amends its Notification No. 669 dated 4th July, 1974.

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. 117 — Following debentures specified under section 3 24 March 2005
Notification No. 116 — Following debentures specified under section 3 24 March 2005
Notification No. 115 — Following debentures specified under section 3 24 March 2005
Notification No. 50 — A notification under section 3 of the Income-tax Act, 1961 11 February 2005
Notification No. 49 — Notification Notification No. 49/2005, Dated 11-2-2005 11 February 2005
Notification No. 48 — Following debentures specified under section 3 11 February 2005

← Notification No. 1018 · Notification No. 933 →

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.