Notification No. 10873

In the notification of the Government of India, in the Ministry of Finance (Department of Revenue) (Central Board of Direct Taxes) number S.O

What this is

Notification No. 10873 was published on 12 April 1999. Its subject is In the notification of the Government of India, in the Ministry of Finance (Department of Revenue) (Central Board of Direct Taxes) number S.O.

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.3	s.3

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 the notification of the Government of India, in the Ministry of Finance (Department of Revenue) (Central Board of Direct Taxes) number S.O. 924(E) dated 23rd October, 1999 [published at (1999) 149 CTR (St) 63] published at pages 1 to 5 in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) dated 23rd October, 1999 at page 3, in sub-rule (1) of rule 1, in line 35, for "(Twenty-third Amendment)", read "(Twenty-second Amendment)".

This Corrigendum contains amendment to Income-tax Act, 1961, carried out on 12th April, 1999 not reproduced here as it is already contained in the body of the act itself.

[F.No. 142/58/98-TPT (PI)]

What it names

Rules it names. Rule 1 of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

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. 94/2026 [F. No. 370142/24/2026-TPL] / G.S.R. 646(E) : Income-tax (Second Amendment) Rules, 2026 : Amendment of rule 157 of the Income tax Rules, 2026 to align the definition of the specified fund with rule 114AAB of the Income tax Rules, 1962 — Ministry of Finance 21 July 2026
Notification No. 64 — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7 16 April 2026
Notification No. 63/2026 [F. No. 370142/13/2026-TPL]/ GSR 268(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026
Notification No. 62/2026 [F. No. 370142/10/2026-TPL]/ GSR 267(E) — Ministry of Finance 10 April 2026
Notification No. 61/2026 [F. No. 370142/9/2026-TPL] / GSR 266(E) — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 10 April 2026
Notification No. 60/2026 [F. No. 370142/8/2026-TPL]/ GSR 265(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026

← Notification No. 10874 · Notification No. 10872 →

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.