Notification No. 247

1 st October appointed under section 96

What this is

Notification No. 247 was published on 28 September 2004. Its subject is 1 st October appointed under section 96.

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.96	s.179

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 : 247

Section(s) Referred : section 96

Date of Issue : 28/9/2004

Notification No. 247 of 2004, dt. 28th Sep., 2004

S.O.1058(E).- In exercise of the power conferred by sub-section (2) of section 96 of the Finance (No.2) Act, 2004 ( 23 of 2004), the Central Government hereby appoints the 1 st October, 2004 as the date on which Chapter VII of the said Act shall come into force.

F.No. 142/23/2004-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.

Circular No. 03/2012 — Supplementary Memorandum Explaining the Official Amendments Moved in the Finance Bill, 2012 AS REFLECTED IN THE FINANCE 12 June 2012

← Notification No. 248 · Notification No. 246 →

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.