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Case lawNotifications2004 › Notification No. 289
Notification 2 December 2004

Notification No. 289

A notification under section 88B of the Income-tax Act, 1961

What this is

Notification No. 289 was published on 2 December 2004. Its subject is A notification under section 88B of the Income-tax Act, 1961.

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.88Bno counterpart recorded
s.88Cno counterpart recorded
s.88Dno counterpart recorded
s.203s.395
s.295s.533

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 : 289

Section(s) Referred : Section 295

Date of Issue : 2/12/2004

Notification No. 289 of 2004, dt. 2nd Dec., 2004

S.O. 1321(E).- In exercise of the powers conferred by section 295 read with section 203 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income -tax Rules, 1962, namely:-

1.

(1) These rules may be called the Income -tax (18 th Amendment) Rules, 2004.
(2) They shall come into force on the date of their publication in the Official Gazette.

2.

In appendix-II to the Income-tax Rules, 1962, in Form No.16,- (a) in item 13, for sub-item II, the following sub-item shall be substituted, namely:- II. (a) Under section 88B Rs._________ (b) Under section 88C Rs._________ (c) Under section 88D Rs._________
(b) for item 14, the following item shall be substituted, namely:- 14. Aggregate of tax rebates at 13 above [I(f)+II(a)+II(b)+II(c)] Rs._________

Note: The principal rules were published under notification No. S.O.969 dated the 26 th March, 1962 which has been amended from time to time, and last such amendment was made vide notification S.O. No.1316(E) dated 1.12. 2004.

F.No.142/30/2004-TPL

What it names

Forms it names. Form No. 16

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. 291  ·  Notification No. 288 →

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.