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Case lawNotifications2004 › Notification No. 256
Notification 12 October 2004

Notification No. 256

United News of India specified under section 10

What this is

Notification No. 256 was published on 12 October 2004. Its subject is United News of India specified under section 10.

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.10s.11, s.19

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 : 256

Section(s) Referred : section 10

Date of Issue : 12/10/2004

Notification No. 256 of 2004, dt. 12th Oct., 2004

Income Tax Notification No: 256 (12-Oct-04) Section 10(22B) specifies the "United News of India, New Delhi" for the A.Y. 2003-2004 to 2005-2006

In exercise of powers conferred by the clause (22B) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the "United News of India, New Delhi" as a news agency set up in India solely for collection and distribution of news for the purposes of the said clause for the assessment year 2003-2004 to 2005-2006.

2. The assessee will regularly file its return of income before the Income-tax Authority in accordance with the provisions of the Income-tax Act, 1961.

File No.165/01/2003-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.

← Notification No. 257  ·  Notification No. 255 →

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.