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Case law › Notifications › 2002 › Notification: 362 Date of Issue : 3/12/2002
Notification 3 December 2002

Notification: 362 Date of Issue : 3/12/2002

In the notification of the Government of India in the erstwhile Ministry of Finance bearing S.O

What this is

Notification: 362 Date of Issue : 3/12/2002 was published on 3 December 2002. Its subject is In the notification of the Government of India in the erstwhile Ministry of Finance bearing 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 : 362

Date of Issue : 3/12/2002

Section(s) Referred : s. 80E(3)

Notification No. 362 of 2002, dt. 3rd Dec., 2002--Corrigendum

In the notification of the Government of India in the erstwhile Ministry of Finance bearing S.O. 657(E) dt. 21st June, 2002, published on the 31st June, 2002, in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (ii) for "Housing Development Financial Corporation Limited" read "Housing Development Finance Corporation Limited".

F.No.178/87/99-ITA-II]

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: 363 Date of Issue : 9/12/2002  ·  Notification: 361 Date of Issue : 3/12/2002 →

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.