Notification No. 35/2001 [F.No.501/7/73-FTD] / GSR 74(E)

A notification

What this is

Notification No. 35/2001 [F.No.501/7/73-FTD] / GSR 74(E) was published on 7 February 2001. Its subject is A notification.

The instrument itself

The department publishes this one as a scanned document rather than as text, so there is nothing here for us to reproduce. The signed document is on the department’s own site — this file.

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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.