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Case law › Notifications › 1999 › Notification No. 11112
Notification 27 October 1999

Notification No. 11112

A notification under section 35 of the Income-tax Act, 1961

What this is

Notification No. 11112 was published on 27 October 1999. Its subject is A notification under section 35 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 ActNow
s.35s.45, s.66

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 pursuance of clause (1) of sub-section (2AB) of section 35 of Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby notify manufacture or production of an helicopter or aircraft being an article or thing, for the purpose of said clause.

[F. No. 225/192/99/ITA.II]

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. 11113  ·  Notification No. 11111 →

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.