Notification No. 3494

The Department of Revenue hereby amends the notifications No. 2451 (F. No. 203/36/ 77--ITA. II) dated 2nd August, 1978, as under :

What this is

Notification No. 3494 was published on 21 September 1978. Its subject is The Department of Revenue hereby amends the notifications No. 2451 (F. No. 203/36/ 77--ITA. II) dated 2nd August, 1978, as under :.

The instrument itself

The department’s archive carries only the enacting words of this amendment and says the amending text is not reproduced because it is already in the body of the instrument amended. There is therefore nothing here for us to set out.

← Notification No. 3585 · Notification No. 3416 →

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.