Notification No. 480E

1st day of October appointed under section 269U

What this is

Notification No. 480E was published on 7 August 1986. Its subject is 1st day of October appointed under section 269U.

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.269U	no counterpart recorded

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 section 269U of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby appoints the 1st day of October, 1986, as the date on which Chapter XXC of the said Act shall come into force in :

(i) the Union Territory of Delhi,

(ii) the areas comprised in " Greater Bombay " within the meaning of the Bombay Municipal Corporation Act (Act No. 3 of 1888) ;

(iii) the areas comprised in " Calcutta Metropolitan Area " within the meaning of the West Bengal Town and Country (Planning and Development) Act, 1979 (Act No. 13 of 1979) ; and

(iv) the areas comprised in " Madras Metropolitan Planning Area " within the meaning of the Tamil Nadu Town and Country Planning Act, 1971 (Act No. 35 of 1972).

[F. No. 316/48/86-WT

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. 180E — 1st day of April appointed under section 269U 14 March 1991
Notification No. 339E — 1st day of June appointed under section 269U 8 May 1989
Notification No. 835E — 1st day of October appointed under section 269U 21 September 1987

← Notification No. 3400 · Notification No. 3399 →

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.