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Case law › Notifications › 2004 › Notification No. 15
Notification 12 January 2004

Notification No. 15

Provisions of the first proviso to Sub-section (1) of Section 139 shall not apply to the class of persons being individuals who ha specified under section 139

What this is

Notification No. 15 was published on 12 January 2004. Its subject is Provisions of the first proviso to Sub-section (1) of Section 139 shall not apply to the class of persons being individuals who ha specified under section 139.

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 ActNow
s.139s.2, s.263, s.349

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 : 15

Section(s) Referred : Sub-section (1) of Section 139

Date of Issue : 12/1/2004

Notification No. 15 of 2004, dt. 12th Jan., 2004

In exercise of the powers conferred by the second proviso to Sub-section (1) of Section 139 of Income Tax Act, 1961 (43 of 1961), the Central Government hereby specifies that the provisions of the first proviso to Sub-section (1) of Section 139 shall not apply to the class of persons being individuals who have income from pension but are not engaged in any business or profession during the previous year.

F.N0.142/02/2004-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. 16  ·  Notification No. 14 →

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.