Notification No. 236E

In the notification of the Government of India in the Ministry of Finance (Department of Revenue) (Central Board of Direct Taxes), No. S. O. 648(E), dated 23rd August, 1990

What this is

Notification No. 236E was published on 2 April 1991. Its subject is In the notification of the Government of India in the Ministry of Finance (Department of Revenue) (Central Board of Direct Taxes), No. S. O. 648(E), dated 23rd August, 1990.

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.