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Case lawNotifications1999 › Notification No. 1680
Notification 4 October 1999

Notification No. 1680

Arulmigu Sree Subramanya Swamy Temple specified under section 80G

What this is

Notification No. 1680 was published on 4 October 1999. Its subject is Arulmigu Sree Subramanya Swamy Temple specified under section 80G.

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.80Gs.133, s.332, s.354

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 clause (b) of sub-section (2) of section 80G of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies Arulmigu Sree Subramanya Swamy Temple, Thirupparankundram, Madurai, to be a place of public worship to renown through out the State of Tamil Nadu and other near by States for the purpose of the said section.

This notification will be valid only for the repair/renovation work to the extent of Rs. 50,00,000 (rupees fifty lakhs only) and will cease to be effective after a period of three years from the date of issue of this notification or collection of the said amount, whichever is earlier.

[Notification No. 11099/F. No. 176/15/99-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.

← Notification No. 11092  ·  Notification No. 11100 →

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.