Notification: 157 Date of Issue : 21/6/2002

Housing Development Financial Corporation Ltd specified under section 80E

What this is

Notification: 157 Date of Issue : 21/6/2002 was published on 21 June 2002. Its subject is Housing Development Financial Corporation Ltd specified under section 80E.

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.80E	s.129

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 : 157

Date of Issue : 21/6/2002

Section(s) Referred : s.

Notification No. S.O. 657(E), dated 21st June, 2002.

In exercise of the powers conferred by clause (b) of sub-section (3) of section 80E of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the Housing Development Financial Corporation Ltd. (HDFC) as a financial institution for the purpose of section 80E of the said Act.

Notification No. 157/2002/F. No. 178/87/99-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.

Circular No. 3/2006 — Explanatory Notes on the Provisions of the Finance Act, 2005 27 February 2006
Circular No. 688 — Section 80E l Repayment of Loan Taken for Higher Education 23 August 1994

← Notification: 170 Date of Issue : 15/7/2002 · Notification: 154 Date of Issue : 19/6/2002 →

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.