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Case law › Notifications › 1988 › Notification No. 373E
Notification 7 April 1988

Notification No. 373E

A notification under section 269B of the Income-tax Act, 1961

What this is

Notification No. 373E was published on 7 April 1988. Its subject is A notification under section 269B of the Income-tax Act, 1961.

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 ActNow
s.269Bno 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 sub-section (1) of section 269(B) of the Income-tax Act, 1961 (43 of 1961), and in partial modification of all the earlier notifications issued on the subject, the Central Government hereby authorises every Deputy Commissioner of Income-tax to perform the functions of a competent authority under Chapter XX-A of the said Act, in place of the Inspecting Assistant Commissioners of Income-tax or the Assistant Commissioners of Income-tax, as the case may be, who are performing their functions immediately before the 1st day of April, 1988, under the said notifications, and such Deputy Commissioners shall perform the said functions within the local limits of the respective jurisdictions within which the said Inspecting Assistant Commissioners or Assistant Commissioners, as the case may be, were performing their functions.

[F. No. 316-A/41/88-O.T

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. 1608  ·  Notification No. 1461 →

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.