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Case law › Notifications › 2008 › Notification No. 89
Notification 27 August 2008

Notification No. 89

Section 80-IC (2)(A) of the Income-tax Act 1961 – Deduction – Special Provision in Respect of Certain Undertakings or Enterprises in Certain Special Category States – Notified Industrial Areas – Amendments in Notification No. S.o. 1269(E), Dated 4-11-2003

What this is

Notification No. 89 was published on 27 August 2008. Its subject is Section 80-IC (2)(A) of the Income-tax Act 1961 – Deduction – Special Provision in Respect of Certain Undertakings or Enterprises in Certain Special Category States – Notified Industrial Areas – Amendments in Notification No. S.o. 1269(E), Dated 4-11-2003.

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.

SECTION 80-IC (2)(A) OF THE INCOME-TAX ACT 1961 – DEDUCTION – SPECIAL PROVISION IN RESPECT OF CERTAIN UNDERTAKINGS OR ENTERPRISES IN CERTAIN SPECIAL CATEGORY STATES – NOTIFIED INDUSTRIAL AREAS – AMENDMENTS IN NOTIFICATION NO. S.O. 1269(E), DATED 4-11-2003
NOTIFICATION NO. 89/2008/F. NO. 142/24/2003-TPL [NOTIFICATION NO. S.O. 2115(E)], DATED 27-8-2008

In exercise of the powers conferred by sub-clause (ii ) of clause (a) of sub-section (2) of section 80-IC of the Income-tax Act (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), published in the Gazette of India vide number S.0. 1269(E), dated the 4th November, 2003, namely:—
In the said notification, in the Schedule, under the heading "STATE OF HIMACHAL PRADESH", —
(a) in sub-heading "(9) DISTRICT SOLAN", in the Table against S. No. 9, in column (3), for the entries " 140 (1 to 284), 141(1 to 12)", the entries "140(1 to 12), 141 (1 to 284)" shall respectively be substituted; and
(b) in sub-heading "(11) DISTRICT SIRMAUR", in the Table against S. No. 5, in column (3), for the entry "110 (1 to 41)", the entry " 110 (1 to 418)" shall be substituted.
(2) This notification shall come into force on the date of its publication in the Official Gazette except that in respect of the Industrial Estates or Industrial Areas, as the case may be, mentioned in the Schedule, which have not been notified or designated as such by the State Government of Himachal Pradesh, this notification shall take effect from the date on which such Industrial Estates or Industrial Areas are notified or designated by that State Government.

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. 90  ·  Notification No. 88 →

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.