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Case law › Notifications › 1998 › S.O. 710(E)
Notification 20 August 1998

S.O. 710(E)

Following classes of persons to whom the provisions of the first proviso shall not apply specified under section 139

What this is

S.O. 710(E) was published on 20 August 1998. Its subject is Following classes of persons to whom the provisions of the first proviso shall not apply specified under section 139.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

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.139s.2, s.263, s.349

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 the second proviso to sub-section (1) of section 139 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies following classes of persons to whom the provisions of the first proviso shall not apply, namely:---

(a) any person being a non-resident in regard to conditions specified in clause (i) to clause (vi) of the first proviso;

(b) any person being an individual who has attained 65 years of age but is not engaged in any business or profession during the previous year in regard to conditions specified in clause (i) or (iii) of the first proviso.

(Sd.) D. Karunakara Rao, Under Secretary to the Government of India. [Notification No. 10674/F. No. 142/45/98-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.

← S.O. 711(E)  ·  S.O. 709(E) →

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.