GSR682E-

he Notification printed at [2001] 251 ITR (St.) 97 was published in the Gazette of India, Extry

What this is

GSR682E- was published on 20 September 2001. Its subject is he Notification printed at [2001] 251 ITR (St.) 97 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.90	s.159

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. G.S.R. 682(E), dated 20th September, 2001.

he Notification printed at [2001] 251 ITR (St.) 97 was published in the Gazette of India, Extry. No. 475, dt. 21.9.2001, Pt. II, sec. 3(i), p. 30.

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. 56/2026 [F. No. 500/22/2022-FT&TR-V] / S.O. 1715(E) — Ministry of Finance 2 April 2026
Notification No. 32/2025 [F. No. 370142/9/2025-TPL] / SO 1650(E) — Under the Direct Tax Vivad se Vishwas Scheme notified under section 89 8 April 2025
Circular No. 20/2024 — Extension of due date for determining amount payable as per column (3) of Table specified in section 90 of Direct Tax Vi 30 December 2024
Circular No. 19/024 — On provisions of the direct tax vivad se vishwas scheme 2024 16 December 2024
Notification No. 33/2024 [F.No. 503/2/1986-FTD-I] / SO 1484(E) — Ministry of Finance 19 March 2024
Notification No. 1/2024 — Specifying forms returns statements reports orders by whatever name called prescribed in appendix ii to be furnished ele 26 February 2024

← Notification No. 940E- · Notification No. 928E- →

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.