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Case law › Notifications › 1999 › Notification No. 10923
Notification 12 May 1999

Notification No. 10923

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. 10923 was published on 12 May 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 ActNow
s.3s.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. 939(E), dated the 29th October, 1999 published at (1999) 150 CTR (St) 4] published at page 2 in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) dated the 29th October, 1999, at page 2, in line 9, for "(Twenty-fifth Amendment)", read "(Twenty-fourth Amendment)".

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

[F. No. 142/37/98-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. 1376  ·  Notification No. 10922 →

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.