VittSphere ONE Calculators Blog CA Prabhakar Kumar · FCA · ICAI 560762
Calculators Blog Handle my notice
Case law › Notifications › 1999 › S.O. 2142
Notification 21 July 1999

S.O. 2142

Inland Container Depot (ICD) and Container Freight Station (CFS) as infrastructure faci ity notified under section 10

What this is

S.O. 2142 was published on 21 July 1999. Its subject is Inland Container Depot (ICD) and Container Freight Station (CFS) as infrastructure faci ity notified 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 the Explanation C(i) of section 10(23G) of the Income-tax Act, 1961, the Central Board of Direct Taxes hereby notifies Inland Container Depot (ICD) and Container Freight Station (CFS) as infrastructure faci ity.

2. Provided that such places are notified as Inland Container Depot including Container Freight Stations under the Customs Act, 1962.

[Notificaiton No. 11003/F. No. 205/140/99/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. 11003  ·  Notification No. 11002 →

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.