Notification No. 892(E)

A notification under section 10A of the Income-tax Act, 1961

What this is

Notification No. 892(E) was published on 27 September 2000. Its subject is A notification under section 10A 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 Act	Now
s.10A	no counterpart recorded
s.295	s.533

The instrument, as the Board published it

The department’s archive carries only the enacting words of this amendment. The amending text itself — the words that were inserted, substituted or omitted — is not in the archive, which says so on the ground that it is already in the body of the instrument amended. So what is below is where the power came from, not what changed: for that, read the rule or the section as it stood after this date, or the Gazette copy.

In exercise of the powers conferred by section 295, read with sub-section (5) of section 10A 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 :

[Notification No. 11522/F. No. 142/41/2000-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.

Circular No. 2/2025 — Extension of due date for filing of form no. 56F under the income tax act 1961 18 February 2025
Circular No. 16/2020 — F .No .370142/35/2019-TPL-Pt 30 August 2020
Circular No. 12/ 2014 — Section 10A, read with section 10AA of the Income-tax Act, 1961 - Free Trade Zone - Clarification on Allowability of Ded 18 July 2014
Circular 7/DV/2013, dated 16-7-2013 — Section 10A, read with Sections 10AA & 10B of the Income-tax Act, 1961 - Free Trade Zone - Clarification on Issues Relat 16 July 2013
Press Release, dated 17-1-2013 — Clarification Regarding issues Relating to Export of Computer Software- Direct TAX Incentives 17 January 2013
Circular 1/2013 — Issues relating to export of computer software direct tax benefits clarification 17 January 2013

← Notification No. 893(E) · Notification No. 11525 →

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.