S.O. 811(E)

1st day of October appointed under section 246A

What this is

S.O. 811(E) was published on 14 September 1998. Its subject is 1st day of October appointed under section 246A.

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.246A	s.357

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 Explanation to sub-section (2) of section 246A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby appoints the 1st day of October, 1998, as the appointed day for the purpose of the said section.

(Sd.) D. Karunakara Rao, Under Secretary to the Government of India. [Notification No. 10691/F. No. 142/50/98-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.

Notification No. 80/2020 [F.No.279/Misc./66/2014-SO-ITJ(Pt.)]/ SO 3308(E) — Ministry of Finance 25 September 2020
Notification No. 81/2020 [F.No.279/Misc./66/2014-SO-ITJ(Pt.)]/ SO 3309(E) — Income-tax authorities of the Regional Faceless Appeal Centres (hereinafter referred to as the RFAC) specified in column 25 September 2020

← S.O. 812(E) · S.O. 794(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.