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Case law › Notifications › 2004 › Notification No. 252
Notification 30 September 2004

Notification No. 252

Income Tax Notification No: 252 (30-Sept-04) Corrigendum regarding the Notification of Government of India, in the Ministry of Finance

What this is

Notification No. 252 was published on 30 September 2004. Its subject is Income Tax Notification No: 252 (30-Sept-04) Corrigendum regarding the Notification of Government of India, in the Ministry of Finance.

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.3s.3

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 : 252

Section(s) Referred : Section 3

Date of Issue : 30/09/2004

Notification No. 252 of 2004, dt. 30th Sep., 2004

Income Tax Notification No: 252 (30-Sept-04) Corrigendum regarding the Notification of Government of India, in the Ministry of Finance

In the Notification of Government of India, in the Ministry of Finance (Department of Revenue), (Central Board of Direct Taxes) number S.0.812(E) dated 14thJuly, 2004 published at pages 1 to 17 in the Gazette of India Extraordinary, Part II, Section 3, Sub-section (ii) dated the 14th July, 2004,-

1. at page 9, in line 19 for "(8th Amendment)", read "(9th Amendment)";

2. at page 17, in line 11,for "S.O.No.434(E) dated the 31st March, 2004" read "S.O.No.514(E) dated the 20th April. 2004".

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. 253  ·  Notification No. 251 →

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.