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Case law › Notifications › 1991 › Notification No. 1129
Notification 20 March 1991

Notification No. 1129

All the officers of and above the rank of Director (Vigilance) of the State Vigilance Organisation specified under section 138

What this is

Notification No. 1129 was published on 20 March 1991. Its subject is All the officers of and above the rank of Director (Vigilance) of the State Vigilance Organisation specified under section 138.

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 ActNow
s.138s.258

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 pursuance of sub-clause (ii) of clause (a) of sub-section (1) of section 138 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies all the officers of and above the rank of Director (Vigilance) of the State Vigilance Organisation, Government of Orissa, for the purpose of the said sub-clause.

[No. 8854/F. No. 225/106/90-I.T.A. 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. 1649  ·  Notification No. 1648 →

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.