Notification No. 5E

In the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. S.O. 578(E), dated 31st July, 1992, published at pages 1 to 4 of the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated 31st July, 1992 ;

What this is

Notification No. 5E was published on 1 January 1993. Its subject is In the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. S.O. 578(E), dated 31st July, 1992, published at pages 1 to 4 of the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated 31st July, 1992 ;.

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.3	s.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. 578(E), dated 31st July, 1992, published at pages 1 to 4 of the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated 31st July, 1992 ;

This notification contains Corrigendum to Income-tax Act, 1961 carried out on 1st January, 1993 not reproduced here as it is already contained in the body of the Act itself

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. 94/2026 [F. No. 370142/24/2026-TPL] / G.S.R. 646(E) : Income-tax (Second Amendment) Rules, 2026 : Amendment of rule 157 of the Income tax Rules, 2026 to align the definition of the specified fund with rule 114AAB of the Income tax Rules, 1962 — Ministry of Finance 21 July 2026
Notification No. 64 — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7 16 April 2026
Notification No. 63/2026 [F. No. 370142/13/2026-TPL]/ GSR 268(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026
Notification No. 62/2026 [F. No. 370142/10/2026-TPL]/ GSR 267(E) — Ministry of Finance 10 April 2026
Notification No. 61/2026 [F. No. 370142/9/2026-TPL] / GSR 266(E) — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 10 April 2026
Notification No. 60/2026 [F. No. 370142/8/2026-TPL]/ GSR 265(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026

← Notification No. 327 · Notification No. 326 →

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.