Notification No. 144 — New Jeevan Akshay-II Plan of the Life Insurance Corporation of India specified under secti

What this is

Notification No. 144 was published on 13 May 2004. Its subject is New Jeevan Akshay-II Plan of the Life Insurance Corporation of India specified under section 88.

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.88	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 : 144

Section(s) Referred : sub-section (2) of section 88

Date of Issue : 13/5/2004

Notification No. 144 of 2004, dt. 13th May, 2004

In exercise of powers conferred by clause (xiiia) of sub-section (2) of section 88 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the New Jeevan Akshay-II Plan of the Life Insurance Corporation of India, as filed by that Corporation with the Insurance Regulatory and Development Authority, as the annuity plan of the Life Insurance Corporation of India for the purposes of the said clause (xiiia).

2. This notification shall come into force from the date of its publication in the Official Gazette.

F. No. 174/9/2001-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. 103/2024 [F.No. 370142/17/2024/TPL] / SO 4016(E) — 1st day of October appointed under section 88 19 September 2024
Notification No. 221 — Income-tax (24th Amendment) Rules, 2005 3 November 2005
Circular No. 6/2004 — 6/2004 dated 06 12 2004 6 December 2004
Circular No. 4/2004 — Tax Deduction at Source on income from Deep Discount Bonds 13 May 2004
Notification No. 09 — Amendment of the Income-tax Rules under section 88 of the Income-tax Act, 1961 12 January 2004
Notification No. 53 — New Jeevan Dhara-I and New Jeevan Akshay-I Plans of the Life Insurance Corporation of India specified under section 88 18 March 2003

← Notification No. 145 · Notification No. 143 →

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.