Notification No. 46

A notification under section 10 of the Income-tax Act, 1961

What this is

Notification No. 46 was published on 4 March 2003. Its subject is A notification under section 10 of the Income-tax Act, 1961.

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 Act	Now
s.10	s.11, s.19

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 : 46

Section(s) Referred : s. 10(23G)

Date of Issue : 4/3/2003

Notification No. 46 of 2003, dt. 4th March, 2003-Corrigendum

In exercise of the powers conferred in clause (23G) of section 10 of the Income tax Act, 1961, the Central Government hereby makes the following change in the name of the enterprise approved vide Notification No. 319/2001 dated 4th October, 2001.

2. Consequent upon change of name of M/s Skycell Communications Ltd. to M/s. Bharti Mobinet Ltd. and issue of fresh certificate of incorporation on 3rd October, 2001, the enterprise approved in para 3 of the Notification shall be corrected to read as -

"Cellular Mobile Telephone Service in local area served by Madras Telephone District, Maraimalai Nagar Export Processing Zone (MEP 2), Minzur and Mahabalipuram by Bharti Mobinet Ltd. (formerly M/s Skycell Communications Ltd.), under the license agreement No. 842-19/93-TM dated 30th November, 1994, between President of India, acting through Director (TM-I), Department of Communication and M/s Skycell Communication (P) Ltd."

[F.No. 205/4/2000/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 No. 116/2026 [F. No.195/13/2025-ITA-I] / SO 4706(E) : Notification in the case of Maharashtra Electricity Regulatory Commission — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 25 August 2026
Notification No. 112/2026 [F. No. 300196/6/2026-ITA-I] / SO 4458(E) : Notification in the case of District Legal Service Authority, Panchkula — Ministry of Finance 11 August 2026
Notification No. 109/2026 [F. No. 300196/39/2025-ITA-I] / SO 4321(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Odisha Joint Entrance Examination Committee — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 107/2026 [F. No. 300196/65/2018-ITA-I] / SO 4319(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 106/2026 [F. No. 300196/65/2018-ITA-I] / SO 4318(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 104/2026 [F.No.300196/1/2026-ITA-I] / SO 4308(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of District Legal Service Authority, Charkhi Dadri — Ministry of Finance 3 August 2026

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.