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Case law › Notifications › 2005 › Notification No. 198
Notification 12 September 2005

Notification No. 198

Any income arising to ‘M/s declared under section 10

What this is

Notification No. 198 was published on 12 September 2005. Its subject is Any income arising to ‘M/s declared under section 10.

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. 198/2005, DATED 12-9-2005

S.O. 1260(E).— In exercise of the powers conferred by clause (6C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby declares that any income arising to ‘M/s. BAe Systems (Operations) Limited’, Warwick House, P.O. Box 87, Faraborough Aerospace Centre, Faraborough, Hampshire, GU14 6YU, United Kingdom and ‘M/s. Rolls Royce Turbomeca Limited’, 4-5, Grosvener Place, London SW-1, England, by way of royalty or fees for technical services received in pursuance of the agreement dated the 26th March, 2004 entered into by the Government of India for purchase of supplies and services for 42HAWK Mk 132 Advanced Jet Trainer Aircraft and to acquire the manufacturing rights and technology in respect of Adour Mark 871-07 engines shall not be included in computing the total income of the said companies under the said Act.

[F.No. 200/48/2004-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. 199  ·  Notification No. 197 →

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.