Notification No. 736E

Following Schemes of the Unit Trust of India as the Schemes having regard to the plan of payment of income to the unitholders for specified under section 194K

What this is

Notification No. 736E was published on 23 August 1995. Its subject is Following Schemes of the Unit Trust of India as the Schemes having regard to the plan of payment of income to the unitholders for specified under section 194K.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

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.194K	s.393, s.402

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 (iii) of sub-section (2) of section 194K of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the following Schemes of the Unit Trust of India as the Schemes having regard to the plan of payment of income to the unitholders for the purpose of the said clause, namely :--

------- Sl. Description of the Scheme Period of Date of No. subscription redemption of scheme ------- (1) (2) (3) (4) ------- 1. Monthly Income Unit Scheme with Yearly 1-4-1990 to 1st April/May/ Bonus and Growth, 1990 1-5-1990 June, 1997.

2. Monthly Income Unit Scheme with Bonuses 1-11-1990 to 1-11-1997/ and Growth, 1990 (II) 31-1-1991 16-11-1997/ 1-12-1997/ 16-12-1997/ 1-1-1998/ 16-1-1998.

3. Monthly Income Unit Scheme with Growth, 1-4-1991 to 1-7-1998 1991 (MISG-91) 30-6-1991

4. Growing Monthly Income Unit Scheme, 1991 1-10-1991 to 1-12-1996 (GMIS-91) 30-11-1991

5. Growing Monthly Income Unit Scheme, 3-2-1992 to 1-4-1997 1992 (GMIS-92) 16-3-1992

6. Growing Monthly Income Unit Scheme, 16-4-1992 to 1-7-1997 1992 (II) (GMIS-92 (II)) 15-6-1992

7. Growing Monthly Income Unit Scheme 7-9-1992 to 1-11-1997 with Bonus, 1992 (GMIS(B)-92) 17-10-1992

8. Growing Monthly Income Unit Scheme with 16-12-1992 to 1-2-1998 Bonus, 1992 (II) (GMIS(B)-92 (II)) 28-1-1993

9. Monthly Income Unit Scheme with Bonus, 5-4-1993 to 1-7-1998 1993 (MIS(B)-93) 19-5-1993

10. Monthly Income Unit Plan with Bonus, 16-9-1993 to 31-10-1998 1993 (MIP-93) 26-10-1993

11. Monthly Income Unit Plan, 1994 (MIP-94) 3-1-1994 to 28-2-1998 15-2-1994

12. Monthly Income Unit Plan, 23-5-1994 to 30-6-1998 1994 (II) (MIP-94-II) 6-6-1994

13. Monthly Income Plan, 1994 (III), (MIP-94-III) 10-11-1994 to 31-12-1999 7-12-1994

14. Monthly Income Plan, 1995 (MIP-95) 27-4-1995 to 30-6-2002 8-6-1995

15. Deferred Income Unit Scheme (DIUS-90) 16-8-1990 to August/ 31-10-1990 October, l995. August/ October, 1997.

16. Deferred Income Unit Scheme, 1991 1-8-1991 to 1-9-1996 31-8-1991

17. Deferred Income Unit Scheme, 1992 10-8-1992 to 31-8-1997 (DIUS-92) 29-8-1992

18. Deferred Income Unit Plan, 1993 2-8-1993 to 30-9-1998 (DIUP-93) 14-9-1993 -------

(Sd.) Aniruddha Kumar, Under Secretary to Government of India. [No. 9846/F. No. 142/32/95-TPL].

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. 124 — Amendment of the Income-tax Rules under section 194K of the Income-tax Act, 1961 30 March 2005
Circular No. 6/2002 — 1058. Finance Act, 2002 - Threshold limits for deduction of tax at source from income by way of dividends and income fro 2 August 2002
Notification No. 237E — Following scheme of the Canbank Mutual Fund as the scheme having regard to the plan of payment of income to the unithold 21 March 1996
Notification No. 820E — Schemes of the SBI Mutual Fund and GIC Mutual Fund given in the Table below as the schemes having regard to the plan of 28 September 1995

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.