Notification No. 311E

Every Commissioner notified under section 132

What this is

Notification No. 311E was published on 23 April 1976. Its subject is Every Commissioner notified under section 132.

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.132	s.247, s.249, s.251, s.261

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 sub-section (11) of section 132 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies every Commissioner for the purpose of passing orders on applications against any order made under sub-section (5) of the said section by an Income-tax Officer with the previous approval of the Inspecting Assistant Commissioner, in respect of any person within the jurisdiction of the said Commissioner

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. 4/2021 — Clarifications on provisions of the direct tax vivad se vishwas act 2020 23 March 2021
Circular No. 32/2016 — Circular No. 32 of 2016 1 September 2016
Circular No. 10/2012, dated 31-12-2012 — Section 132, read with section 132A of the income-tax Act, 1961 - search & seizure - Assessment of preceding years in se 31 December 2012
Notification No. 42/2012 — income-tax (fourteenth amendment) rules, 2012 - insertion of rule 112f 4 October 2012
Notification No. 82 — Section 132 of the Income-tax Act, 1961 - Search & seizure - Empowerment of authorities to 11 November 2009
Circular No. 753 — Explanatory Notes on Provisions Relating to the Voluntary Disclosure of Income Scheme, 1997 10 June 1997

← Notification No. 2349 · Notification No. 1834 →

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.