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Case law › Notifications › 2006 › Notification No. 79
Notification 22 March 2006

Notification No. 79

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

What this is

Notification No. 79 was published on 22 March 2006. Its subject is In the Notification of the Government of India, in the Ministry of Finance (Department of Revenue), (Central Board of Direct Taxes) number S.O.

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. 79/2006, DATED 22-3-2006

In the Notification of the Government of India, in the Ministry of Finance (Department of Revenue), (Central Board of Direct Taxes) number S.O. 661(E) dated 24th June, 2002 published at pages 1 to 16 in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) dated the 24th June, 2002, at page 10, in line 14, for the word "employee", the word "employer" shall be substituted.
[F. No. 142/6/2002-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. 80  ·  Notification No. 78 →

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.