VittSphere ONE Calculators Blog CA Prabhakar Kumar · FCA · ICAI 560762
Case lawNotifications1981 › Notification No. 2558
Notification 7 February 1981

Notification No. 2558

Notification of a person, body or fund

What this is

Notification No. 2558 was published on 7 February 1981. 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 department’s archive carries only the enacting words of this amendment. The amending text itself — the words that were inserted, substituted or omitted — is not in the archive, which says so on the ground that it is already in the body of the instrument amended. So what is below is where the power came from, not what changed: for that, read the rule or the section as it stood after this date, or the Gazette copy.

It is hereby notified for general information that consequent upon the change in the name of the institution from " India Foundation " to India Foundation for Development, with effect from 15th December, 1979, the department of revenue partially amends its notification No. 2755 (F. No. 203/141/78--ITA.II) dated 27th March, 1979 :

← Notification No. 1362  ·  Notification No. 1361 →

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.