Notification No. 1319

Indira Gandhi National Centre for Arts notified under section 47

What this is

Notification No. 1319 was published on 2 February 1988. Its subject is Indira Gandhi National Centre for Arts notified under section 47.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

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.47	s.2, s.70

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 clause (ix) of section 47 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies " Indira Gandhi National Centre for Arts " for the purpose of the said clause for the assessment years 1987-88 to 1990-91.

[No. 7745/F. No. 207/22/87-ITA-II]

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. 91/2026-CBDT [F. No. 225/139/2025-ITA.II] / SO 3935(E) : Notification u/s 47 of the ITA, 1961 r.w.s 536(2) of the ITA, 2025 for transfer of capital asset from NPCIL, being transferor public sector company, to Anushakti Vidhyut Nigam Limited (ASHVINI) — Ministry of Finance 17 July 2026
Notification No. 122/2024 [F. No. 225/68/2024-ITA.II] / SO 5074(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 27 November 2024
Notification No. 71/2023 [F. No. 225/103/2023-ITA-II] / SO 3981(E) — Ministry of Finance 12 September 2023
Notification No. 51/2023 [F. No. 370142/22/2023-TPL] / GSR 519(E) — Ministry of Finance 18 July 2023
Notification No. 89/2022 [F. No. 370142/26/2019-TPL-Part(1)] / SO 3652(E) — Ministry of Finance 3 August 2022
Notification No. 63/2022 [F. No. 370142/21/2022-TPL(Part 3)] / SO 2755(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 15 June 2022

← Notification No. 1856 · Notification No. 1100 →

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.