Notification No. 710E — Committee consisting of :-- Chairman 1 specified under section 72A

What this is

Notification No. 710E was published on 11 October 1977. Its subject is Committee consisting of :-- Chairman 1 specified under section 72A.

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.72A	s.116

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 pursuance of clause (b) of the Explanation to section 72A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the Committee consisting of :--

Chairman

1. Secretary, Department of Industrial Development, Ministry of Industry, Government of India.

Members

2. Secretary, Department of Company Affairs, Ministry of Law, Justice and Company Affairs, Government of India.

3. Secretary, Ministry of Labour, Government of India.

4. Secretary, Department of Economic Affairs, Ministry of Finance, Government of India.

5. Chairman, Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India.

as the " specified authority " for the purposes of the said section.

[No. 2007/F. No. 156(26)/77-TPL]

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. 105/2021 [F. No. 370149/158/2021-TPL] / GSR 623(E) — Ministry of Finance 10 September 2021
Notification No. 11169 — A notification under section 72A of the Income-tax Act, 1961 15 December 1999
Notification No. 1083E — Board for Industrial and Financial Reconstruction specified under section 72A 14 December 1987
Notification No. 154E — A notification under section 72A of the Income-tax Act, 1961 2 March 1983
Circular No. 350 — 482. Whether certificate from specified authority is required only once for the year in which amalgamation has taken pla 29 September 1982
Notification No. 471E — A notification under section 72A of the Income-tax Act, 1961 2 July 1982

← Notification No. 720E · Notification No. 3998 →

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.