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Case lawNotifications2005 › Notification No. 263
Notification 30 December 2005

Notification No. 263

Ratnagiri Gas & Power Private Limited notified under section 80

What this is

Notification No. 263 was published on 30 December 2005. Its subject is Ratnagiri Gas & Power Private Limited notified under section 80.

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.80s.121, s.138, s.139, s.140, s.141, s.142, s.143

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. 263/ 2005, DATED 30-12-2005

S.O. (E).-In exercise of the powers conferred by sub-clause (a) of clause (v) of sub-section (4) of section 80-IA of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the Ratnagiri Gas & Power Private Limited, being an Indian company, (having its registered office at ‘NTPC Bhawan’ SCOPE Complex, 7, Institutional Area, Lodhi Road, New Delhi-110 003) for the purposes of the said sub-clause.

[F.No.142/45/2005-TPL]

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. 1  ·  Notification No. 262 →

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.