Notification No. 96 — Sri Sri Sarbomangala Trust Board specified under section 8OG

What this is

Notification No. 96 was published on 30 April 2003. Its subject is Sri Sri Sarbomangala Trust Board specified under section 8OG.

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 Act	Now
s.8OG	no counterpart recorded

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 : 96

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

Date of Issue : 30/4/2003

Notification No. 96 of 2003, dt. 30th April, 2003

In exercise of the powers conferred by the clause (b) of sub-section (2) of section 8OG of the Income-tax Act, 1961 (43 of 1961) and in furtherance of earlier Notification No. 11478 dated 7th Stepember, 2000, issued from F.No. 176/18/2000-ITA.I, the Central Government hereby specifies the "Sri Sri Sarbomangala Trust Board, Burdwan" to be a place of public worship of renown throughout the State of West Bengal and other nearby States for the purpose of the said section.

2. This Notification will be valid only for the repair/renovation, work to the extent of remaining Rs. 58,34,466 (Rupees fifty-eight lakhs thirty-four thousand and four hundred sixty-six only) out of total amount of Rs. 72,25,000 as mentioned in Notification No. 11478 dated 7th September, 2000, and will cease to be effective after the said amount has been collected or 31st March, 2005, whichever is earlier.

[F.No. 178/27/2003-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.

Circular No. 178 — 528. Donation to Prime Minister’s National Relief Fund [sub-clause (iiia) of clause (a) of sub-section (2)] - Money orde 23 September 1975

← Notification No. 97 · Notification No. 95 →

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.