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Case law › Notifications › 1999 › Notification No. 10969
Notification 25 June 1999

Notification No. 10969

Five lakhs rupees as the limit specified under section 10

What this is

Notification No. 10969 was published on 25 June 1999. Its subject is Five lakhs rupees as the limit specified under section 10.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

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.10s.11, s.19

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 sub-clause (ii) of first proviso to clause (10B) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government, having regard to the maximum amount of compensation which may be received by a workman at the time of his retrenchment, hereby specifies five lakhs rupees as the limit for the purposes of the said clause in relation to the workman who receives compensation under the Industrial Disputes Act, 1947 (14 of 1947) or any other Act or Rules, orders or notifications issued thereunder or under any standing orders or under any award, contract of service or otherwise at the time of his retrenchment on or after the 1st January, 1997.

[F No. 200/21/97-ITA-I]

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. 10970  ·  Notification No. 10968 →

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.