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Case lawNotifications2003 › Notification No. 212
Notification 4 September 2003

Notification No. 212

Vanamamalai Mutt Nanguneri notified under section 80G

What this is

Notification No. 212 was published on 4 September 2003. Its subject is Vanamamalai Mutt Nanguneri notified under section 80G.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

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.80Gs.133, s.332, s.354

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 : 212

Section(s) Referred : s. 80G(2)(b)

Date of Issue : 4/9/2003

Notification No. 212 of 2003, dt. 4th Sept., 2003

In exercise of the powers conferred by the clause (b) of sub-section (2) of section 80G of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the "Vanamamalai Mutt Nanguneri, Tamil Nadu" to be a place of public worship of renown throughout the State of Tamil Nadu and is of historic importance for the purposes of the said section.

[F.No. 176/24/2001-ITA-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 No. 250  ·  Notification No. 211 →

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.