VittSphere ONE Calculators Blog CA Prabhakar Kumar · FCA · ICAI 560762
Calculators Blog Handle my notice
Case law › Notifications › 1994 › Notification No. 1841
Notification 14 July 1994

Notification No. 1841

Any income arising to State Foreign Economic Corporation for Export and Import of Armament and Equipment declared under section 10

What this is

Notification No. 1841 was published on 14 July 1994. Its subject is Any income arising to State Foreign Economic Corporation for Export and Import of Armament and Equipment declared under section 10.

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.10s.11, s.19

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 exercise of the powers conferred by clause (6C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby declares that any income arising to State Foreign Economic Corporation for Export and Import of Armament and Equipment, a company incorporated having its office at Gopgelevsy Bulver 21 Mosow, Russia, by way of fees for technical services received in pursuance of the agreement dated 11th September, 1992, entered into with the President of India for providing services in or outside India in projects connected with security of India shall not be taken into consideration for computing the total income of the said company under the Income-tax Act, 1961.

[Notification No. 9570/F. No. 200/41/94-ITA-I

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. 521E  ·  Notification No. 1942 →

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.