Notification No. 426E

A notification under section 139A of the Income-tax Act, 1961

What this is

Notification No. 426E was published on 10 June 1996. Its subject is A notification under section 139A 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.139A	s.2, s.262

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 sub-section (4) of section 139A of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendment in the notification of the Government of India, Ministry of Finance, Department of Revenue bearing S. O. No. 379(E), dated 30th May, 1996, namely : ---

[No. 10120/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. 105/2022 [F. No. 370142/38/2022-TPL-Part-I] / GSR 677(E) — Ministry of Finance 1 September 2022
Notification No. 53/2022 [F.No. 370142/49/2020-TPL] / GSR 346(E) — Ministry of Finance 10 May 2022
Notification No. 59/2019/F. No. 370142/13/2019-TPL / GSR 614(E) — Ministry of Finance 30 August 2019
Notification No. 18/2018 [F.No. 370142/40/2016-TPL]/ GSR 352(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 9 April 2018
Notification No. 56/2017 [F.No. 370142/40/2016-TPL] / GSR 642(E) — Ministry of Finance 27 June 2017
Notification No. 51/2017 [F. No. 370142/13/2017-TPL] / GSR 569(E) — Ministry of Finance 9 June 2017

← Notification No. 2332 · Notification No. 411E →

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.