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Case law › Notifications › 1991 › Notification No. 30E-1
Notification 18 January 1991

Notification No. 30E-1

In the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. S. O. 726(E), dated 18th September, 1990, published in the Gazette of India, Part II, Section 3, Sub-section (ii), dated 18th September, 1990, at page 2 in column 2, in line 11 for brackets, words and figures " (Series 4) " read " (Series 5) "

What this is

Notification No. 30E-1 was published on 18 January 1991. Its subject is In the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. S. O. 726(E), dated 18th September, 1990, published in the Gazette of India, Part II, Section 3, Sub-section (ii), dated 18th September, 1990, at page 2 in column 2, in line 11 for brackets, words and figures " (Series 4) " read " (Series 5) ".

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.3s.3

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 the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. S. O. 726(E), dated 18th September, 1990, published in the Gazette of India, Part II, Section 3, Sub-section (ii), dated 18th September, 1990, at page 2 in column 2, in line 11 for brackets, words and figures " (Series 4) " read " (Series 5) ".

[F. No. 328/118/89-WT.

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. 642  ·  Notification No. 29E →

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.