Notification No. 47

In the notification of the Government of India, in the Ministry of Finance and Company Affairs (Department of Revenue) (Central Board of Direct Taxes) number S.O

What this is

Notification No. 47 was published on 5 March 2003. Its subject is In the notification of the Government of India, in the Ministry of Finance and Company Affairs (Department of Revenue) (Central Board of Direct Taxes) number 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 Act	Now
s.3	s.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 : 47

Date of Issue : 5/3/2003

Notification No. 47 of 2003, dt 5th March, 2003

In the notification of the Government of India, in the Ministry of Finance and Company Affairs (Department of Revenue) (Central Board of Direct Taxes) number S.O. 104(E) dated 28th January, 2003, published at page 2 in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) dated the 28th January, 2003, at page 2,-

(i) in line 10, for "(Second Amendment)" read "(First Amendment)";

(ii) in -line 21, for "S.O. No. 46(E) dt. 15th January, 2003" read "S.O. 1345(E) dt. 20th December, 2002".

[F.No. 142/33/2002-TPL]

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. 94/2026 [F. No. 370142/24/2026-TPL] / G.S.R. 646(E) : Income-tax (Second Amendment) Rules, 2026 : Amendment of rule 157 of the Income tax Rules, 2026 to align the definition of the specified fund with rule 114AAB of the Income tax Rules, 1962 — Ministry of Finance 21 July 2026
Notification No. 64 — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7 16 April 2026
Notification No. 63/2026 [F. No. 370142/13/2026-TPL]/ GSR 268(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026
Notification No. 62/2026 [F. No. 370142/10/2026-TPL]/ GSR 267(E) — Ministry of Finance 10 April 2026
Notification No. 61/2026 [F. No. 370142/9/2026-TPL] / GSR 266(E) — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 10 April 2026
Notification No. 60/2026 [F. No. 370142/8/2026-TPL]/ GSR 265(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026

← Notification No. 48 · Notification No. 46 →

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.