Notification No. 471E

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.80L	no counterpart recorded

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 (ii) of sub-section (1) of section 80L of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specified,--

(i) the IDBI Regular Income Bonds, 1996, bearing distinctive numbers 1 to 218140 of the face value of rupees thousand each.

(ii) the IDBI Regular Income Bonds, 1996, bearing distinctive numbers 3000001 to 3066831 of the face value of rupees five thousand each ;

(iii) the IDBI Easy Exit Bonds, 1996, bearing distinctive numbers 1 to 63833 of the face value of rupees five thousand each ;

(iv) the IDBI Easy Exit Bonds, 1996, bearing distinctive numbers 3000001 to 3019278 of the face value of rupees five thousand each,

issued by the Industrial Development Bank of India, Mumbai, a corporation established under section 3 of the Industrial Development Bank of India Act, 1964 (18 of 1964), for the purposes of the said clause.

[Notification No. 10381/F. No. 178/10/96-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. 117 — Following debentures specified under section 3 24 March 2005
Notification No. 116 — Following debentures specified under section 3 24 March 2005
Notification No. 115 — Following debentures specified under section 3 24 March 2005
Notification No. 50 — A notification under section 3 of the Income-tax Act, 1961 11 February 2005
Notification No. 49 — Notification Notification No. 49/2005, Dated 11-2-2005 11 February 2005
Notification No. 48 — Following debentures specified under section 3 11 February 2005

← Notification No. 1876 · Notification No. 469E →

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.

What this is

The provisions it speaks to

The instrument, as the Board published it

On the same provision