Notification No. 344E

A notification under section 194H of the Income-tax Act, 1961

What this is

Notification No. 344E was published on 18 May 1992. Its subject is A notification under section 194H 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 Act	Now
s.194H	s.393, s.402

The instrument, as the Board published it

The department’s archive carries only the enacting words of this amendment. The amending text itself — the words that were inserted, substituted or omitted — is not in the archive, which says so on the ground that it is already in the body of the instrument amended. So what is below is where the power came from, not what changed: for that, read the rule or the section as it stood after this date, or the Gazette copy.

In exercise of the powers conferred by clause (a) of sub-section (2) of section 194H of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. S.O. 114(E), dated 6th Februrary, 1992, namely :--

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. 31 — Income-tax (Eighth Amendment) Rules, 2009 - Amendments in Forms 24Q, 26Q, 27Q, 27EQ; Substitution of Rules 30, 31, 31A, 25 March 2009
Circular No. 6/2003 — Section 194H of the Income-tax Act, 1961 - Commission or brokerage - Clarifications regarding Turnover Commission payabl 3 September 2003
Notification No. 175E — The Central Government, having regard to the extent of inconvenience likely to be caused to the International Air Transp 3 March 1992
Notification No. 174E — The Central Government, having regard to the extent of inconvenience likely to be caused to the commission agents and de 3 March 1992
Notification No. 114 — The Central Government having regard to the extent of inconvenience likely to be caused to the persons specified in the 6 February 1992
Circular No. 619 — Section 194H l Commission, Brokerage, ETC 1 4 December 1991

← Notification No. 357E · Notification No. 2569 →

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.