Notification No. 815

A notification under section 80L of the Income-tax Act, 1961

What this is

Notification No. 815 was published on 3 December 1997. Its subject is A notification under section 80L 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.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 specifies 11.5 per cent.--20 year Industrial Reconstruction Bank of India Bonds (Taxable) (18th series) bearing distinctive numbers:---

(Rs.)

BY 000001 to 000036 6,29,50,000

CA 000001 to 000050 23,60,00,000

HD 000001 to 000002 10,50,000

aggregating to an amount of rupees thirty crores only issued for the purposes of the said clause.

[Notification No. 10463/F. No. 178/134/91-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. 225 · Notification No. 789E →

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.