Notification No. 1318

In partial modification of this Office Notification No. 7610 (F. No. 203/179/87/ITA. II) dated 10-11-1987

What this is

Notification No. 1318 was published on 11 January 1988. Its subject is In partial modification of this Office Notification No. 7610 (F. No. 203/179/87/ITA. II) dated 10-11-1987.

The instrument itself

The department’s archive carries only the enacting words of this amendment and says the amending text is not reproduced because it is already in the body of the instrument amended. There is therefore nothing here for us to set out.

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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.