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Case law › Notifications › 2000 › Notification No. 456(E)
Notification 11 May 2000

Notification No. 456(E)

A notification under section 295 of the Income-tax Act, 1961

What this is

Notification No. 456(E) was published on 11 May 2000. Its subject is A notification under section 295 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.295s.533

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 section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:--

This notification contains (Sixth Amendment) to Income-Tax Rules, 1962, carried out on 11th May, 2000, not reproduced here as it is already contained in the body of the rules iteself.

[Notification No. 11363/F. No. 142/2/2000-TPL]

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. 457(E)  ·  Notification No. 453(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.