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Case law › Notifications › 2003 › Notification No. 9
Notification 7 January 2003

Notification No. 9

A notification under section 138 of the Income-tax Act, 1961

What this is

Notification No. 9 was published on 7 January 2003. Its subject is A notification under section 138 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 ActNow
s.138s.258

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 : 9

Section(s) Referred : s. 138(1)(a)(ii)

Date of Issue : 7/1/2003

Notification No. 9 of 2003, dt. 7th Jan., 2003

In pursuance of sub-clause (ii) of clause (a) of sub-section (1) of section 138 of the Income-tax Act, 1961, (43 of 1961), the Central Government hereby specify Central Provident Fund Commissioner, Employees' Provident Fund Organisation, India or any other officer, not below the rank of Regional Provident Fund Commissioner, duly authorised by him in writing in respect of such specific case for the purpose of the said sub-clause.

[F. No. 225/117/2002/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. 10  ·  Notification No. 8 →

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.