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Case law › Notifications › 1996 › Notification No. 379E
Notification 30 May 1996

Notification No. 379E

Every person who is assessed or liable to be assessed by the Assessing Officer falling under the control of the income-tax authori specified under section 139A

What this is

Notification No. 379E was published on 30 May 1996. Its subject is Every person who is assessed or liable to be assessed by the Assessing Officer falling under the control of the income-tax authori specified under section 139A.

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 ActNow
s.139As.2, s.262

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 sub-section (4) of section 139A of the Income-tax Act, 1961 (43 of 1961), the Board hereby specifies that every person who is assessed or liable to be assessed by the Assessing Officer falling under the control of the income-tax authorities mentioned in the Table below and,---

(a) who has not been allotted a permanent account number and,---

(i) if his total income or the total income of any other person in respect of which he is assessable under the Income-tax Act, 1961, during any previous year exceeded the maximum amount which is not chargeable to income-tax ; or

(ii) carrying on any business or profession whose total sales, turnover or gross receipts are or is likely to exceed fifty thousand rupees in any previous year ; or

(iii) who is required to furnish a return of income under sub-section (4A) of section 139 of the Income-tax Act, 1961 ; or

(b) who has been allotted a permanent account number other than under the new series,---

shall apply within the period of thirty days beginning with the 1st day of June, 1996, and ending on 30th day of June, 1996, in respect of the assessment year 1996-97, to the concerned Assessing Officer falling under the control of the income-tax authorities mentioned under the Table below for the allotment of a permanent account number under the new series, namely :---

TABLE

Income-tax authorities

1. Chief Commissioners of Income-tax---I, II and III, Delhi ;

2. Chief Commissioners of Income-tax---I, II and III, Mumbai ;

3. Chief Commissioners of Income-tax---I and II, Madras ;

4. Commissioners of Income-tax (Central)---I and II, Delhi ;

5. Commissioners of Income-tax (Central)---I, II and III, Mumbai ;

6. Commissioners of Income-tax (Central)---I and II, Madras ;

7. Directors of Income-tax (Exemption), Delhi, Mumbai and Madras.

(c) Every person to whom clause (a) or (b) of this notification becomes applicable on or after the 1st day of any previous year relevant to the assessment year 1997-98 or any subsequent year, shall apply for the allotment of a permanent account number under the new series to the concerned Assessing Officer falling under the control of the income-tax authorities mentioned above during any period on or before the 30th day of June, in any assessment year subsequent to the assessment year 1996-97 :

Provided that the persons to whom permanent account number under the new series has already been allotted shall not apply for such number again.

(Sd.) Dr. Prabodh Seth, Under Secretary to the Government of India.

[No. 10100/F. No. 142/17/96-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. 399E  ·  Notification No. 603 →

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.