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Case law › Notifications › 2002 › Notification: 28 Date of Issue : 6/2/2002
Notification 6 February 2002

Notification: 28 Date of Issue : 6/2/2002

A notification under section 10 of the Income-tax Act, 1961

What this is

Notification: 28 Date of Issue : 6/2/2002 was published on 6 February 2002. Its subject is A notification under section 10 of the Income-tax Act, 1961.

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 : 28

Date of Issue : 6/2/2002

Section(s) Referred : s. 10(23c)(iv)

Notification No. S.0. 1244, dated 6th February, 2002.

In exercise of the powers conferred by sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following amendments in the Notification No. 10806, dated February 23, 1999, in the case of "National Highways Authority of India, Ministry of Surface Transport, New Delhi" issued from even number:

In lines 5 and 6 of the first para. the words and numbers "assessment years 1995-96 to 1998-99" should be substituted with words and numbers "assessment years 1995-96 to 1997-98".

2. All other contents of the said notification remain unchanged.

[Notification No. 28/2002/F.No. 197/120/96-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: 29 Date of Issue : 6/2/2002  ·  Notification: 26 Date of Issue : 6/2/2002 →

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.