Notification No. 728

A notification under section 252 of the Income-tax Act, 1961

What this is

Notification No. 728 was published on 25 February 1980. Its subject is A notification under section 252 of the Income-tax Act, 1961.

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.252	s.361

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-section (5) of section 252 of the Income-tax Act, 1961, the President, Income-tax Appellate Tribunal, hereby delegates further powers to the Vice President, as under, with effect from 1-3-1980.

"Transfer of appeals and Applications from one Bench to another at different stations within their respective Zones."

[No. F. 63-Jd(AT)/79

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. A-12023(1)/15/2016-Admn.-III(LA) — Ministry of LAW and Justice 2 November 2018
Notification No. A-12023/2/2011-ADMN. III (LA), DATED 13-9-2012 — Appointment of Shri H.L. Karwa, Vice-President of ITAT as President of ITAT in Officiating capacity w.e.f. 1-9-2012 13 September 2012
Notification No. VI(A) - AD(AT)/2010 — Income-tax (appellate tribunal) rules, 1963 - Delegation of specified powers and functions to Senior Vice President and 19 October 2010

← Notification No. 1289 · Notification No. 520 →

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.