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Case law › Notifications › 1994 › Notification No. 880E
Notification 8 December 1994

Notification No. 880E

A notification under section 80L of the Income-tax Act, 1961

What this is

Notification No. 880E was published on 8 December 1994. Its subject is A notification under section 80L 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 ActNow
s.80Lno counterpart recorded

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 (ii) of sub-section (1) of section 80L of the Income-tax Act, 1961 (43 of 1961), the Central Government specifies the 10th Series Issue, Five Years--14.5 per cent. (Taxable) Secured Redeemable Non-Convertible Telephone Bonds bearing distinctive numbers from 10750001 to 11750000 of Rs. 1,000 each aggregating to an amount of Rs. 100 crores (rupees one hundred crores only), Five Years--16.5 per cent. (Taxable) Secured Redeemable Non-Convertible Telephone Bonds bearing distinctive numbers from 4350001 to 10750000 of Rs. 1,000 each aggregating for an amount of Rs. 640 crores (rupees six hundred forty crores only) and Five Years--17 per cent. (Taxable) Secured Redeemable Non-Convertible Telephone Bonds bearing distinctive numbers from 1 to 4350000 of Rs. 1,000 each aggregating for an amount of Rs. 435 crores (rupees four hundred thirty-five crores only) issued by the Mahanagar Telephone Nigam Ltd., New Delhi, for the purpose of the said clause.

[Notification No. 9661/F. No. 178/13/94-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. 924E  ·  Notification No. 874E →

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.