Notification No. 1855

In partial modification of this Office Notification No. 6678 (F. No. 203/217/85-ITA. II), dated 18-4-1986

What this is

Notification No. 1855 was published on 1 February 1988. Its subject is In partial modification of this Office Notification No. 6678 (F. No. 203/217/85-ITA. II), dated 18-4-1986.

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 partial modification of this Office Notification No. 6678 (F. No. 203/217/85-ITA. II), dated 18-4-1986

This Notification Contains Amendment of Income-tax Act, 1961 carried out on 1st February, 1988 not reproduced here as it is already contained in the body of the Act itself

← Notification No. 1100 · Notification No. 126E →

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.