Notification No. 4100

Notification of a person, body or fund

What this is

Notification No. 4100 was published on 12 September 1986. 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 in the Ministry of Finance (Department of Revenue) Notification No. 5940 (F. No. 203/85/84-ITA. II), dated 14th August, 1986 :--

This Notification contains Corrigendum to Income-tax Act, 1961 carried out on September 12, 1986 not reproduced here as it is already contained in the body of the Act itself.

← Notification No. 4101 · Notification No. 4099 →

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.