Notification: 3 Date of Issue : 7/1/2002

Provided that the benefit under the said section shall be admissible only if the holder of such bonds registers his/her name and the holding with the said Corporation.

What this is

Notification: 3 Date of Issue : 7/1/2002 was published on 7 January 2002. Its subject is Provided that the benefit under the said section shall be admissible only if the holder of such bonds registers his/her name and the holding with the said Corporation.

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 : 3

Date of Issue : 7/1/2002

Section(s) Referred : s. 10(15)(iv)(h)

Notification No. S.0. 31(E), dated 7th January, 2002.

Provided that the benefit under the said section shall be admissible only if the holder of such bonds registers his/her name and the holding with the said Corporation.

[Notification No. 3/2002/F.No. 178/48/2001-ITA]

← Notification: 5 Date of Issue : 16/1/2002 · Notification: 2 Date of Issue : 3/1/2002 →

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.