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Case law › Notifications › 1998 › SO 543(E)
Notification 30 June 1998

SO 543(E)

In excercise of the powers conferred by sub-section (4) of section 139A of the Income-Tax Act,1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendments in the notification of the Governme

What this is

SO 543(E) was published on 30 June 1998. Its subject is In excercise of the powers conferred by sub-section (4) of section 139A of the Income-Tax Act,1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendments in the notification of the Governme.

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.139As.2, s.262

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 excercise of the powers conferred by sub-section (4) of section 139A of the Income-Tax Act,1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendments in the notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes No. S. O. 354(E), dated 28th April, 1998, and specifies the date from which the person refered to in sub-sections (1) and (2) of section 139A of the Income-Tax Act, 1961(43 of 1961), and other persons who have been alloted permanent account numbers, other than under the new series, shall apply to the Assessing Officer for the allottment of a permanent account number under the new series, namely:-

In the said notification,-

(a)In paragraph 1, after clause(b), for the words, figures and letters "shall apply before the 30th day of June, 1998, in respect of assessment year 1997-98", the words, figures and letters "shall apply before the 31st day of August, 1998 in respect of assessment year 1997-98" shall be substituted.

(b) In paragraph 2, for the words, figures and letters 'shall apply for the allotment of a permanent account number under the new series to the Assessing Officer, having jurisdiction in respect of such person, on or before the 30th day of June of the relevant assessment year", the following shall be substituted, namely :-

"shall apply for the allotment of a permanent account number under the new series to the Assessing Officer, having jurisdiction in respect of such person, -

(a) before the 31st day of August in respect of assessment year 1998-1999 ;

(b) on or before the 30th day of June in respect of assessment year 1999-2000 or any subsequent assessment year; ".

(Sd.) D. Karunakara Rao, Under Secretary to the Government of India [Notification NO. 10631/F. No. 142/1/98-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. 10632  ·  S.O. 543(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.