Notification No. 511E-

Following dates from which the provisions of the said sub-section shall apply in respect of the following class or classes of pers specified under section 139A

What this is

Notification No. 511E- was published on 11 June 2001. Its subject is Following dates from which the provisions of the said sub-section shall apply in respect of the following class or classes of pers specified under section 139A.

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 Act	Now
s.139A	s.2, s.262

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. 511(E), dated 11th June, 2001.

In exercise of the powers conferred by the first proviso to sub-section (5B) of section 139A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the following dates from which the provisions of the said sub-section shall apply in respect of the following class or classes of persons, namely:

(a) the 1st, day of April, 2002, in respect of-

(i) a banking company to which the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred to in section 51 of that Act) ;

(ii) a co-operative society engaged in carrying on the business of banking ;

(b) the 1st day of June, 2001, in respect of every other person.

[Notification No. 150/2001/F. No. 142/39/2001-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. 105/2022 [F. No. 370142/38/2022-TPL-Part-I] / GSR 677(E) — Ministry of Finance 1 September 2022
Notification No. 53/2022 [F.No. 370142/49/2020-TPL] / GSR 346(E) — Ministry of Finance 10 May 2022
Notification No. 59/2019/F. No. 370142/13/2019-TPL / GSR 614(E) — Ministry of Finance 30 August 2019
Notification No. 18/2018 [F.No. 370142/40/2016-TPL]/ GSR 352(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 9 April 2018
Notification No. 56/2017 [F.No. 370142/40/2016-TPL] / GSR 642(E) — Ministry of Finance 27 June 2017
Notification No. 51/2017 [F. No. 370142/13/2017-TPL] / GSR 569(E) — Ministry of Finance 9 June 2017

← Notification No. 1884- · Notification No. 510E- →

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.