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Case lawNotifications2009 › Notification No. 44
Notification 20 May 2009

Notification No. 44

Section 10(22B) of the Income-tax Act, 1961 - Exemptions - News Agency - Notified News Agency

What this is

Notification No. 44 was published on 20 May 2009. Its subject is Section 10(22B) of the Income-tax Act, 1961 - Exemptions - News Agency - Notified News Agency.

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 ActNow
s.10s.11, s.19

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 10(22B) OF THE INCOME-TAX ACT, 1961 - EXEMPTIONS - NEWS AGENCY - NOTIFIED NEWS AGENCY
NOTIFICATION NO. 44/2009, DATED 20-5-2009

In exercise of the powers conferred by clause (22B) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the "United News of India, New Delhi" as a news agency set up in India solely for collection and distribution of news for the purposes of the said clause for the assessment years 2009-2010 to 2011-2012.
2. The notification is subject to the condition that the news agency applies its income or accumulates it for application solely for collection and distribution of news and does not distribute its income in any manner to its members.

[F. No. 165/02/2008-ITA.I]

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. 45  ·  Notification No. 43 →

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.