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Case law › Notifications › 2002 › Notification: 146 Date of Issue : 12/6/2002
Notification 12 June 2002

Notification: 146 Date of Issue : 12/6/2002

Notification of a person, body or fund under section 10 of the Income-tax Act, 1961

What this is

Notification: 146 Date of Issue : 12/6/2002 was published on 12 June 2002. Its subject is Notification of a person, body or fund under section 10 of the Income-tax Act, 1961.

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 ActNow
s.10s.11, s.19

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 : 146

Date of Issue : 12/6/2002

Section(s) Referred : s.

Notification No S.O. 626(E), dated 12th June, 2002.

In exercise of the powers conferred by sub-clause (h) of clause (iv) of sub-section (15) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies 8.77% Tax Free (10B Series) Konkan Railway Bonds bearing distinctive numbers from 1 to 7000 for an amount of rupees seventy crores only issued by the Konkan Railway Corporation Limited for the purpose of the said sub-clause, Provided that the benefit under the said section shall be admissible only if the holder of such bonds registers his/her name and the holding with the said Corporation.

[Notification No. 146/2002/F. No. 178/30/2000-ITA-I]

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: 147 Date of Issue : 12/6/2002  ·  Notification: 144 Date of Issue : 7/6/2002 →

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.