Notification: 360 Date of Issue : 3/12/2002

2. This notification shall take effect on and from the date of its publication in the Official Gazette.

What this is

Notification: 360 Date of Issue : 3/12/2002 was published on 3 December 2002. Its subject is 2. This notification shall take effect on and from the date of its publication in the Official Gazette.

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 : 360

Date of Issue : 3/12/2002

Section(s) Referred : s. 120

Notification No. 360 of 2002, dt. 3rd Dec., 2002

2. This notification shall take effect on and from the date of its publication in the Official Gazette.

F.No.187/11/2001-ITA-I]

← Notification: 361 Date of Issue : 3/12/2002 · Notification: 359 Date of Issue : 2/12/2002 →

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.