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Case law › Notifications › 2002 › Notification: 298 Date of Issue : 17/10/2002
Notification 17 October 2002

Notification: 298 Date of Issue : 17/10/2002

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

What this is

Notification: 298 Date of Issue : 17/10/2002 was published on 17 October 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 : 298

Date of Issue : 17/10/2002

Section(s) Referred : s. 10(23G)

Notification No. 298 of 2002, dt. 17th Oct., 2002-Corrigendum

In exercise of the powers conferred to clause (23G) of section 10 of the Income tax Act, 1961, the Central Government hereby makes the following correction in the name of the enterprise approved vide Notification No. 192/2002 dated 30th July, 2002.

2. In para 3 of the Notification referred to above, the name of the enterprise approved shall be corrected to read as: "M/s Samalpatti Power Company Private Ltd., Sreyas Virat, No. 14, 1st Floor, 3rd Cross Road, Raja Annamalaipuram, Chennai-600028 for their project of 7 x 15.091MW (105.66 MW) at Samalpatti in the State of Tamil Nadu".

F.No. 205/52/98/ITA-II-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: 299 Date of Issue : 22/10/2002  ·  Notification: 297 Date of Issue : 11/10/2002 →

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.