Notification No. 700E

A notification under section 72A of the Income-tax Act, 1961

What this is

Notification No. 700E was published on 15 September 1981. Its subject is A notification under section 72A 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.72A	s.116

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.

In pursuance of clause (b) of the Explanation to section 72A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following further amendment in the notification of the government of India in the Ministry of Finance (Department of Revenue) No. S.O. 710(E), dated the 11th October, 1977, namely :--

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. 105/2021 [F. No. 370149/158/2021-TPL] / GSR 623(E) — Ministry of Finance 10 September 2021
Notification No. 11169 — A notification under section 72A of the Income-tax Act, 1961 15 December 1999
Notification No. 1083E — Board for Industrial and Financial Reconstruction specified under section 72A 14 December 1987
Notification No. 154E — A notification under section 72A of the Income-tax Act, 1961 2 March 1983
Circular No. 350 — 482. Whether certificate from specified authority is required only once for the year in which amalgamation has taken pla 29 September 1982
Notification No. 471E — A notification under section 72A of the Income-tax Act, 1961 2 July 1982

← Notification No. 3058 · Notification No. 699E →

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.