Notification No. 3 — Indira Gandhi National Centre for the Arts notified under section 13

What this is

Notification No. 3 was published on 31 January 2006. Its subject is Indira Gandhi National Centre for the Arts notified under section 13.

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 Act	Now
s.13	s.337, s.342, s.351, s.353, s.355
s.47	s.2, s.70

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. 3/2006, DATED 31-1-2006

In exercise of the powers conferred by clause (ix) of section 47 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies "Indira Gandhi National Centre for the Arts", New Delhi for the purpose of the said sub-clause for the assessment years 2005-2006 to 2008-2009.

The approval is subject to the condition that the provisions of section 13(1)(c) of the Income-tax Act, 1961, are not infringed and there is no change in the aims and objects and in the Rules and Regulations.

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. 96/2026 [F. No.300196/78/2024-ITA-I] / SO 4048(E) : Notification in the case of Kerala Headload Workers Welfare Board, Kochi — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 23 July 2026
Notification No. 95/2026 [F. No.300196/78/2024-ITA-I] / SO 4047(E) : Notification in the case of Kerala Headload Workers Welfare Board, Kochi — Ministry of Finance 23 July 2026
Circular No. 13/2024 — Extension of due date for furnishing return of income for the assessment year 2024 25 26 October 2024
Circular No. 17/2023 — Order under section 119 of the Income-tax Act, 1961 9 October 2023
Circular No. 6/2020 — Condonation of delay under section 119 2 b of the income tax act 1961 in filing of return of income for a.y 2016 17 2017 19 February 2020
Circular No. 3/2020 — Circular No. 3/2020 [F. No. 197/55/2018-ITA-I], Dated 3-1-2020 3 January 2020

← Notification No. 10 · Notification No. 2 →

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.