Notification: 78 Date of Issue : 10/4/2002

Notes: The notified institution is advised to apply in triplicates and well in advance for renewal of the approval, to the Central Government through the Commissioner of Income-tax/Director of Income-tax (Exemptions) hav

What this is

Notification: 78 Date of Issue : 10/4/2002 was published on 10 April 2002. Its subject is Notes: The notified institution is advised to apply in triplicates and well in advance for renewal of the approval, to the Central Government through the Commissioner of Income-tax/Director of Income-tax (Exemptions) hav.

This amends the Income-tax Rules. What it changes is the Rules, not the Act — and a rule can never take away what the section gives.

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 : 78

Date of Issue : 10/4/2002

Section(s) Referred : s. 35(1)(ii)

Notification No. S.O. 1369, dated 10th April, 2002.

Notes: The notified institution is advised to apply in triplicates and well in advance for renewal of the approval, to the Central Government through the Commissioner of Income-tax/Director of Income-tax (Exemptions) having jurisdiction. Three copies of application for renewal of approval shall also be sent directly to the Secretary, Department of Scientific and Industrial Research.

[Notification No. 78/2002/F.No. 203/33/2002-ITA-II]

← Notification: 79 Date of Issue : 10/4/2002 · Notification: 77 Date of Issue : 2/4/2002 →

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.