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Case law › Notifications › 1976 › Notification No. 3616
Notification 27 September 1976

Notification No. 3616

For the purposes of the said clause specified under section 10

What this is

Notification No. 3616 was published on 27 September 1976. Its subject is For the purposes of the said clause specified under section 10.

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 ActNow
s.10s.11, s.19

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 clause (30) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies, for the purposes of the said clause, the schemes specified in column 1 of the Table given below with effect from the dates specified in the respective corresponding entries in column 2 thereof.

TABLE (i) Replantation Subsidy Scheme of the Tea Board, as effective from the 1st October, 1968 1st April, 1969.

(ii) Amended Replantation Subsidy Scheme of the Tea Board, as effective from the 12th May, 1970 12th May, 1970.

(iii) Amended Replantation Subsidy Scheme of the Tea Board, as effective from the 1st January, 1972 1st January, 1972

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. 4567  ·  Notification No. 4778 →

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.