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Case law › Notifications › 1999 › Notification No. 1371
Notification 18 August 1999

Notification No. 1371

In the notification of the Government of India, Ministry of Finance, Department of Revenue, No. S. O. 1774, dated 26th June, 1999 (March 4, 1999 (?)), published in Gazette of India, Part II, section 3, sub-section (ii), dated 26th June, 1999, for "1996-97 to 1998-99" read "1997-98 to 1999-2000"

What this is

Notification No. 1371 was published on 18 August 1999. Its subject is In the notification of the Government of India, Ministry of Finance, Department of Revenue, No. S. O. 1774, dated 26th June, 1999 (March 4, 1999 (?)), published in Gazette of India, Part II, section 3, sub-section (ii), dated 26th June, 1999, for "1996-97 to 1998-99" read "1997-98 to 1999-2000".

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, Ministry of Finance, Department of Revenue, No. S. O. 1774, dated 26th June, 1999 (March 4, 1999 (?)), published in Gazette of India, Part II, section 3, sub-section (ii), dated 26th June, 1999, for "1996-97 to 1998-99" read "1997-98 to 1999-2000".

This corrigendum contains amendment to Income-tax Act, 1961, carried out on 18th August, 1999 not reproduced here as it is already contained in the body of the act itself.

[Notification No. 11031/F. No. 197/10/99-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.

← S.O. 2400  ·  Notification No. 11029 →

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.