Notification No. 693E

A notification under section 32 of the Income-tax Act, 1961

What this is

Notification No. 693E was published on 16 September 1993. Its subject is A notification under section 32 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.32	s.33, s.66

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 item (ii) in sub-section (1) of section 32 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, 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.

Circular No. 20/2019 — Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Circular No. 2.0/2019 New De 19 August 2019
Circular No. 3/2017 — Circular No.- 3/2017 20 January 2017
Notification No. 123/2016/F. No. 133/33/2015-TPL (Part-I) / G.S.R. 1180(E) — ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5 28 December 2016
Notification No. 103/2016 [F.No.370142/29/2016 -TPL] / SO 3399(E) — Ministry of Finance 7 November 2016
Notification No. 85 /2016 [F.No.142/13/2015-TPL] / SO 3075(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 28 September 2016
Notification No. 13 /2016 [F. No.142/33/2015-TPL] / SO 650(E) — [To BE Published in the Gazette of INDIA Extraordinary, Part II, section 3, Sub-section (ii)] 3 March 2016

← Notification No. 727E · Notification No. 691E →

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.