Notification No. 274E

In execrise of the powers conferred by sub-section (4) of section 139A of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby specifies the 1st day of April, 1976, as the date from which all permanent account numbers allotted to assessees before the said date shall be deemed to have been allotted to them under the provisions of section 139A of the said Act

What this is

Notification No. 274E was published on 1 April 1976. Its subject is In execrise of the powers conferred by sub-section (4) of section 139A of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby specifies the 1st day of April, 1976, as the date from which all permanent account numbers allotted to assessees before the said date shall be deemed to have been allotted to them under the provisions of section 139A of the said Act.

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.139A	s.2, s.262

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 execrise of the powers conferred by sub-section (4) of section 139A of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby specifies the 1st day of April, 1976, as the date from which all permanent account numbers allotted to assessees before the said date shall be deemed to have been allotted to them under the provisions of section 139A of the said Act

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. 105/2022 [F. No. 370142/38/2022-TPL-Part-I] / GSR 677(E) — Ministry of Finance 1 September 2022
Notification No. 53/2022 [F.No. 370142/49/2020-TPL] / GSR 346(E) — Ministry of Finance 10 May 2022
Notification No. 59/2019/F. No. 370142/13/2019-TPL / GSR 614(E) — Ministry of Finance 30 August 2019
Notification No. 18/2018 [F.No. 370142/40/2016-TPL]/ GSR 352(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 9 April 2018
Notification No. 56/2017 [F.No. 370142/40/2016-TPL] / GSR 642(E) — Ministry of Finance 27 June 2017
Notification No. 51/2017 [F. No. 370142/13/2017-TPL] / GSR 569(E) — Ministry of Finance 9 June 2017

← Notification No. 275E · Notification No. 2143 →

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.