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Case law › Notifications › 1997 › Notification No. 378E
Notification 14 May 1997

Notification No. 378E

In the notification of the Government of India, Ministry of Finance (Department of Revenue), No. S.O. 895(E), dated the 26th December, 1996, published at pages 1-2 of the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), dated 26th December, 1996, at page 2, para (c), first line, for "17.5 %" read "17.75%"

What this is

Notification No. 378E was published on 14 May 1997. Its subject is In the notification of the Government of India, Ministry of Finance (Department of Revenue), No. S.O. 895(E), dated the 26th December, 1996, published at pages 1-2 of the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), dated 26th December, 1996, at page 2, para (c), first line, for "17.5 %" read "17.75%".

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.3s.3

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 the notification of the Government of India, Ministry of Finance (Department of Revenue), No. S.O. 895(E), dated the 26th December, 1996, published at pages 1-2 of the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), dated 26th December, 1996, at page 2, para (c), first line, for "17.5 %" read "17.75%".

[Notification No. 10350/F. No. 178/50/96-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. 388  ·  Notification No. 295E →

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.