Notification No. 1021E-

The Notification printed at [2001] 251 ITR (St.) 230 was published in the Gazette of India, Extry

What this is

Notification No. 1021E- was published on 11 October 2001. Its subject is The Notification printed at [2001] 251 ITR (St.) 230 was published in the Gazette of India, Extry.

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.17	s.16, s.17, s.18

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.

Notification No. S.O. 1021(E), dated 11th October, 2001.

The Notification printed at [2001] 251 ITR (St.) 230 was published in the Gazette of India, Extry. No. 753, dt. 11-10-2001, Pt. II, sec. 3(ii), p. 3.

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. 133/2025 [F. No. 370142/27/2025-TPL] / G.S.R 555(E) — Ministry of Finance 18 August 2025
Circular No. 3/2025 — Income tax deduction from salaries during the financial year 2024 25 under section 192 of the income tax act 1961 20 February 2025
Circular No. 24/2022 — Government of INDIA 7 December 2022
Notification No. 90/2022 [F. No. 370142/31/2022-TPL (Part-2)] / SO 3703(E) — Ministry of Finance 5 August 2022
Circular No. 4/2022 — Government of INDiA 15 March 2022
Notification No. 11/2021 [F. No. 370142/52/2020-TPL] / GSR 155(E) — Ministry of Finance 5 March 2021

← Notification No. 1045E- · Notification No. 940E- →

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.