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Case lawNotifications1978 › Notification No. 871
Notification 10 January 1978

Notification No. 871

Notification of a person, body or fund

What this is

Notification No. 871 was published on 10 January 1978. Its subject is Notification of a person, body or fund.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

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.

It is hereby notified for general information that the following amendment has been carried out in Notification No. 858 (F. No. 203/83/74-ITA.II), dated the 22nd March, 1975, issued in respect of Bakul Finechem Research Centre, Bombay.

This notification contains Corrigendum to Income-tax Act, 1961 carried out on 10th January, 1978 not reproduced here as it is already contained in the body of the act itself

← Notification No. 684  ·  Notification No. 1037 →

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.