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Case law › Notifications › 2005 › Notification No. 161
Notification 7 June 2005

Notification No. 161

S.O………In the notification of the Government of India, in the Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), number S

What this is

Notification No. 161 was published on 7 June 2005. Its subject is S.O………In the notification of the Government of India, in the Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), number S.

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. 161/2005, DATED 7-6-2005
CORRIGENDUM
S.O………In the notification of the Government of India, in the Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), number S. O. 455(E), dated the 30th March, 2005 published at pages 1 to 35 of the Gazette of India, Extraordinary in Part II, section 3, sub-section (ii), dated the 30th March, 2005,—
(i) at page 23, in line 8, for "Txes", read "Taxes";
(ii) at page 25, in line 4, for "diposited", read "deposited";
(iii) at page 25, in line 11 from the bottom, for "challen", read "challan",
(iv) at page 26, in line 2, for "Form 240", read "Form No. 24Q";
(v) at page 26, in line 15, for "redit", read "credit";
(vi) at page 31, in line 11 from the bottom, for "perticulars", read "particulars";
(vii) at page 31, in line 4 from the bottom, for "Mining and Quarrying.", read
"Mining and Quarrying, I forTendu leaves.";
(viii) at page 32, in line 7, for "Collelction", read "Collection";
(ix) at page 32, in line 10 from the bottom, for "perticulars", read "particulars";
(x) at page 32, in line 3 from the bottom, for "Mining and Quarrying.", read
"Mining and Quarrying, I forTendu leaves.";
(xi) at page 33, in line 3, for "194A, 194BB", read "194A, 194B, 194BB";
(xii) at page 34, in line 1, for "collected", read "deducted";
(xiii) at page 34, in line 2, for "Slec", read "Sec";
(xiv) at page 35, in line 13, for "Reasion", read "Reason".

[F.No. 142/36/2004-TPL]

What it names

Forms it names. Form No. 24Q

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. 162  ·  Notification No. 160 →

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.