Notification No. 288

India Infrastructure Finance Company Limited notified under section 194A

What this is

Notification No. 288 was published on 10 December 2007. Its subject is India Infrastructure Finance Company Limited notified under section 194A.

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.194A	s.2, s.393, s.400, s.402

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. 288/2007, DATED 10-12-2007

In exercise of the powers conferred by sub-clause (f ) of clause (iii) of sub-section (3) of section 194A of the Income-tax Act, the Central Government hereby notifies the India Infrastructure Finance Company Limited , New Delhi, for the purpose of said sub-clause.

[F. No. 275/68/2007-IT(B)]

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. 27/2023 [F. No. 370142/11/2023-TPL] / SO 2189(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 16 May 2023
Notification No. 110/2021 [F. No. 275/27/2021-IT(B)] / SO 3815(E) — Ministry of Finance 17 September 2021
Notification No. 26/2019 [F. No. 275/15/2018-IT(B)]/SO 1399(E) — -, -. ~ "Bo ito ~o 33004 99 REGD. NO. D. L.-33004/99 ([he <5o':t.ette of 3ndio . 1251] No. 1251] 3ffiTmruT EXTRAORDINARY 20 March 2019
Notification No. 6/2018 — TDS deduction under section 194A of the income tax act 1961 in case of senior citizens 6 December 2018
Notification No. 65/2016 [F. No. 275/28/2015-IT (B)] / SO 2616(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 5 August 2016
Notification: 4 Date of Issue: 24/1/2013 — [To BE Published in Gazette of INDIA, Extraordinary, Part II 24 January 2013

← Notification No. 289 · Notification No. 287 →

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.