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Case lawNotifications2000 › Notification No. 2021
Notification 7 September 2000

Notification No. 2021

Sarbamangala Trust Board specified under section 80G

What this is

Notification No. 2021 was published on 7 September 2000. Its subject is Sarbamangala Trust Board 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 the Sarbamangala Trust Board, Burdwan, to be a place of public worship of renown throughout the State of West Bengal and other nearby States for the purpose of the said section.

The notification will be valid only for the repair/renovation work to the extent of Rs. 72,25,000 (Rupees Seventy two lakhs and twenty five thousand only) and will cease to be effective after the said amount has been collected or March 31, 2002, whichever, is earlier.

[Notification No. 11478/F. No. 176/18/2000-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. 810(E)  ·  Notification No. 806(E) →

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.