Notification No. 209

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 Act	Now
s.206	no counterpart recorded

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. 209/2006, DATED 11-8-2006

In exercise of the powers conferred by sub-section (2) of section 206 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following scheme to amend the Electronic Filing of Returns of Tax Deducted at Source Scheme, 2003, namely:-

1. (1) This Scheme may be called the Electronic Filing of Returns of Tax Deducted at Source (Amendment) Scheme, 2006.
(2) It shall come into force on the date of its publication in the Official Gazette.
2. In the "Electronic Filing of Returns of Tax Deducted at Source Scheme, 2003",-
(a) in paragraph 8, for the words "The Board may revoke the authorisation", the words "The Board may after recording the reasons in writing, revoke the authorisation" shall be substituted;
(b) after paragraph 8, so amended, the following proviso shall be inserted, namely:-
"Provided that the Board shall not revoke the authorisation of an e-filing Intermediary without giving it a reasonable opportunity of being heard."

[F. No. 155/163/2005-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.

Press Release, dated 26-12-2012 — Frequently Asked Tax Questions by Qualified Foreign Investors (QFIs)1 26 December 2012
Notification No. 179 — A notification under section 139A of the Income-tax Act, 1961 30 June 2005
Circular No. 4/2005 — 4/2005 dated 06 04 2005 27 June 2005
Circular No. 8/2003 — Filing of returns relating to Tax Deduction at Source on computer media 19 September 2003
Notification No. 205 — Following Scheme for electronic filing of return of tax deducted at source specified under section 139A 26 August 2003
Notification No. 204 — Amendment of the Income-tax Rules under section 206 of the Income-tax Act, 1961 26 August 2003

← Notification No. 210 · Notification No. 208 →

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.

What this is

The provisions it speaks to

The instrument, as the Board published it

On the same provision