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Case law › Notifications › 2009 › Notification No. 80
Notification 27 October 2009

Notification No. 80

Section 80-IA of the Income-tax Act, 1961 – Deductions – Profits and gains from industrial undertakings, etc, - Notified undertakings – Amendment in Notification No. S.O. 3458, dated 2-9-2006

What this is

Notification No. 80 was published on 27 October 2009. Its subject is Section 80-IA of the Income-tax Act, 1961 – Deductions – Profits and gains from industrial undertakings, etc, - Notified undertakings – Amendment in Notification No. S.O. 3458, dated 2-9-2006.

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
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-IA of the Income-tax Act, 1961 – Deductions – Profits and gains from industrial undertakings, etc, - Notified undertakings – Amendment in Notification No. S.O. 3458, dated 2-9-2006
Notification No. 80/2009, dated 27-10-2009

In exercise of the powers conferred by clause (iii) of sub-section (4) of section 80-IA of the Income Tax Act, 1961 (43 of 1961), the Central Government hereby makes the following amendment in the notification of the Government of India, Ministry of Finance, Department of Revenue, number S.O. 3458, dated the 2nd September, 2006, and published in the Gazette of India, Part II, section 3, sub-section (ii), dated 2nd September, 2006, in the case of M/s. Jayabheri Properties (P) Ltd., Chennai, namely:-

In the Annexure to the said notification, in paragraph 1, against item number (vii), in column 2, for the words and figures "30 Units", the words and figures "03 Units" shall be substituted.

F.No. 178/76/2005-ITA-1(Part)]

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. 81  ·  Notification No. 79 →

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.