Case law › Notifications › 1992 › Notification No. 9102 (F. No. 225/51/92-IT(A-II))] / S.O. 2675

Notification 25 September 1992

Notification No. 9102 (F. No. 225/51/92-IT(A-II))] / S.O. 2675

A notification

What this is

Notification No. 9102 (F. No. 225/51/92-IT(A-II))] / S.O. 2675 was published on 25 September 1992. Its subject is A notification.

The instrument itself

The text, as the department published it

Read from the department’s own PDF, linked below, and reproduced without editing. Line breaks and spacing are ours; the words are not. For anything you rely on, read the file itself.

NOTIFICATION NO. 9102 (F. NO. 225/51/92-IT(A-II))] / S.O. 2675 , DATED 25-9-1992 In exercise of the powers conferred by sub-section

(1) of section 44AA of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby notifies the profession of company secretary for the purpose of the said sub-section. Explanation.-- In this notification, "company secretary" means a person who is a member of the Institute of Company Secretaries of India in practice within the meaning of sub-section

(2) of section 2 of the Company Secretaries Act, 1980 (56 of 1980).

Source: the department’s file.

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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.