Notification No. 156

The Department of Revenue hereby amend the Notification No. 2773 (F. No. 203/27/79-ITA. II) dated the 24-4-1979 as under :

What this is

Notification No. 156 was published on 17 September 1979. Its subject is The Department of Revenue hereby amend the Notification No. 2773 (F. No. 203/27/79-ITA. II) dated the 24-4-1979 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.

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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.