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Case law › Notifications › 2002 › Notification: 221 Date of Issue : 14/8/2002
Notification 14 August 2002

Notification: 221 Date of Issue : 14/8/2002

In the notification of the Government of India, Ministry of Finance (Department of Revenue) number S.O

What this is

Notification: 221 Date of Issue : 14/8/2002 was published on 14 August 2002. Its subject is In the notification of the Government of India, Ministry of Finance (Department of Revenue) number S.O.

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.3s.3

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 : 221

Date of Issue : 14/8/2002

Section(s) Referred : s. 35AC

Notification No. 221 o f 2002, dt. 14th Aug., 2002--Corrigendum

In the notification of the Government of India, Ministry of Finance (Department of Revenue) number S.O. 608 (E) dated 7th June, 2002 published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (ii), dated the 7th June, 2002 at pages 4 and 5 in paragraph 4 for "one crore sixteen lakhs" read "one crore thirty-seven lakhs eight thousand"

[F.No. NC-23/96]

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: 223 Date of Issue : 20/8/2002  ·  Notification: 220 Date of Issue : 14/8/2002 →

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.