Notification No. 4051 — For the purpose of the said sub-clause specified under section 138

What this is

Notification No. 4051 was published on 29 June 1976. Its subject is For the purpose of the said sub-clause specified under section 138.

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.138	s.258

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-clause (ii) of clause (a) of sub-section (1) of section 138 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies, for the purpose of the said sub-clause, Settlement Officers and Assistant Settlement Officers of the Board of Revenue, Government of West Bengal

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. 54/2025 [F. No. 225/213/2024/ITA-II] / SO 2479(E) — Secretary to the Government of Maharashtra specified under section 138 3 June 2025
Notification No. 20/2025 [F.No. 225/33/2025/ITA-II] / SO 1241(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 18 March 2025
Notification No. 12/2025 [F. No. 225/235/2024/ITA-II] / SO 524(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 30 January 2025
Notification No. 106/2024 [F. No. 225/181/2024/ITA-II] / SO 4276(E) — Principal Secretary to Government & Chairman specified under section 138 1 October 2024
Notification No. 52/2024 [F. No. 225/106/2024/ITA-II] / SO 2661(E) — [To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)] 9 July 2024
Notification No. 35/2024 [F. No. 225/196/2023/ITA-II] / SO 1538(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 22 March 2024

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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.