Notification No. 10966

A notification under section 36 of the Income-tax Act, 1961

What this is

Notification No. 10966 was published on 23 June 1999. Its subject is A notification under section 36 of the Income-tax Act, 1961.

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.36	s.2, s.29, s.30, s.31, s.32, s.66
s.295	s.533

The instrument, as the Board published it

The department’s archive carries only the enacting words of this amendment. The amending text itself — the words that were inserted, substituted or omitted — is not in the archive, which says so on the ground that it is already in the body of the instrument amended. So what is below is where the power came from, not what changed: for that, read the rule or the section as it stood after this date, or the Gazette copy.

In exercise of the powers conferred by section 295, read with second proviso to clause (xi) of sub-section (1) of section 36, of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely :

[F.No.142/14/99-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.

Circular No. 14/2023 — Standard operating procedure SOP for making application for recomputation of total income of a co operative society enga 27 July 2023
Circular No. 18/2021 — Clarification regarding section 36 1 xvii of the income tax act 1961 inserted vide finance act 2015 25 October 2021
Notification No. 1 — Income-tax (First Amendment) Rules, 2009 - Insertion of rule 40E 5 January 2009
Notification No. 56 — For the purposes of the said clause notified under section 4 11 April 2008
Circular No. 3/2008 — Explanatory Notes to the Provisions of the Finance Act, 2007 12 March 2008
Notification No. 21 — For the purposes of the said clause notified under section 3 5 February 2008

← S.O. 1986 · S.O. 479(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.