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Case law › Notifications › 1996 › Notification No. 810E
Notification 22 November 1996

Notification No. 810E

A notification under section 295 of the Income-tax Act, 1961

What this is

Notification No. 810E was published on 22 November 1996. Its subject is A notification under section 295 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.295s.533

The instrument itself

The department’s archive carries only the enacting words of this amendment and says the amending text is not reproduced because it is already in the body of the instrument amended. There is therefore nothing here for us to set out.

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. 381  ·  Notification No. 808E →

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.