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2010

Notifications of 2010

Every notification the Income Tax Department published in 2010 — 196 of them, newest first. Each one opens on its own page.

NumberDateWhat it deals with
Notification No. NC-97/2010 [S.O.3072(E)]30 December 2010E notification nc 97/2010 s.o.3072 e dated 30 12 2010
Notification No. NC-96/2010 [S.O.3071(E)]30 December 2010E notification nc 96/2010 s.o.3071 e dated 30 12 2010
Notification No. NC-95/2010 [S.O.3070(E)]30 December 2010E notification nc 95/2010 s.o.3070 e dated 30 12 2010
Notification No. NC-94/2010 [S.O.3069(E)]30 December 2010E notification nc 94/2010 s.o.3069 e dated 30 12 2010
Notification No. NC-93/2010 [S.O.3068(E)]30 December 2010E notification nc 93/2010 s.o.3068 e dated 30 12 2010
Notification No. NC-92/2010 [S.O.3067(E)]30 December 2010E notification nc 92/2010 s.o.3067 e dated 30 12 2010
Notification No. NC-91/2010 [S.O.3066(E)]30 December 2010E notification nc 91/2010 s.o.3066 e dated 30 12 2010
Notification No. NC-90/2010 [S.O.3065(E)]30 December 2010E notification nc 90/2010 s.o.3065 e dated 30 12 2010
Notification No. NC-89/2010 [S.O.3064(E)]30 December 2010E notification nc 89/2010 s.o.3064 e dated 30 12 2010
Notification No. NC-88/2010 [S.O.3063(E)]30 December 2010E notification nc 88/2010 s.o.3063 e dated 30 12 2010
Notification No. NC-87/2010 [S.O.3062(E)]30 December 2010E notification nc 87/2010 s.o.3062 e dated 30 12 2010
Notification No. NC-86/2010 [S.O.3061(E)]30 December 2010E notification nc 86/2010 s.o.3061 e dated 30 12 2010
Notification No. 92/201023 December 2010A notification
Notification No. 91/201023 December 2010A notification
S.O. 3021(E)23 December 2010Institutions approved by the said National Committee notified under section 35AC
Notification No. 90/201022 December 2010A notification
GSR 956(E)7 December 2010Public Provident Fund Scheme
Notification No. 89/20107 December 2010A notification
Notification No. 88/20106 December 2010A notification
Notification No. 87/20106 December 2010A notification
Notification No. 86/201026 November 2010Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with United Mexican States
Notification No. 85/201022 November 2010Rules/amendment Rules
Notification No. 84/201022 November 2010A notification
GSR 882(E)3 November 2010Taxman - Volume 195 [2010] 195 Taxman .
Notification No. 83/20101 November 2010A notification
Notification No. 82/20101 November 2010A notification
Notification No. 81/201026 October 2010A notification
Notification No. VI(A) - AD(AT)/201019 October 2010Income-tax (appellate tribunal) rules, 1963 - Delegation of specified powers and functions to Senior Vice President and Vice Presidents of various Zones of Tribunal with immediate effect - S
Notification No. 8019 October 2010A notification
Notification No. 7913 October 2010A notification
Notification No. NC-83/2010 [S.O.2529(E)]11 October 2010Section 35AC(1) , read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes - Amendment in Notific
Notification No. NC-82/2010 [S.O.2528(E)]11 October 2010Section 35AC(1) , read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. NC-81/2010 [S.O.2527(E)]11 October 2010E notification nc 81/2010 s.o.2527 e dated 11 10 2010
Notification No. NC-80/2010 [S.O.2526(E)]11 October 2010Section 35AC(1) , read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. NC-79/2010 [S.O.2525(E)]11 October 2010Section 35AC(1) , read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. NC-78/2010 [S.O.2524(E)]11 October 2010E notification nc 78/2010 s.o.2524 e dated 11 10 2010
Notification No. 7811 October 2010A notification
Notification No. NC-77/2010 [S.O.2523(E)]11 October 2010E notification nc 77/2010 s.o.2523 e dated 11 10 2010
Notification No. 77/201011 October 2010A notification
Notification No. NC-76/2010 [S.O.2522(E)]11 October 2010E notification nc 76/2010 s.o.2522 e dated 11 10 2010
Notification No. 7611 October 2010A notification
Notification No. NC-75/2010 [S.O.2521(E)]11 October 2010E notification nc 75/2010 s.o.2521 e dated 11 10 2010
Notification No. 7511 October 2010A notification
GSR 820(E)6 October 2010Rules/amendment Rules
Notification No. NC-73/2010 [S.O.2359(E)]29 September 2010E notification nc 73/2010 s.o.2359 e dated 29 09 2010
Notification No. NC-72/2010 [S.O.2358(E)]29 September 2010E notification nc 72/2010 s.o.2358 e dated 29 09 2010
GSR 784(E)28 September 2010Special Economic Zones (Fourth Amendment) Rules, 2010
Notification No. 74/201028 September 2010A notification
Notification No. NC-71/2010 [S.O.2349(E)]28 September 2010E notification nc 71/2010 s.o.2349 e dated 28 09 2010
Notification No. 73/201022 September 2010A notification
Notification No. 728 September 2010A notification
SO 732(E)7 September 2010Special Economic Zones (Third Amendment) Rules, 2010
Notification No. 717 September 2010A notification
Notification No. 703 September 2010A notification
Notification No. 6926 August 2010A notification
Notification No. 68/20105 August 2010A notification
Notification No. 673 August 2010A notification
Notification No. 6628 July 2010A notification
Notification No. 6528 July 2010A notification
Notification No. 6428 July 2010A notification
Notification No. 6328 July 2010A notification
G.S.R. 639(E)28 July 2010Rules/amendment Rules
Notification No. 6227 July 2010A notification
Notification No. 6122 July 2010A notification
Notification No. 60/201022 July 2010A notification
Notification No. 5921 July 2010A notification
Notification No. NC-69/2010 [S.O.1796(E)]21 July 2010E notification nc 69/2010 s.o.1796 e dated 21 07 2010
Notification No. NC-67/2010 [S.O.1794(E)]21 July 2010E notification nc 67/2010 s.o.1794 e dated 21 07 2010
Notification No. NC-66/2010 [S.O.1793(E)]21 July 2010E notification nc 66/2010 s.o.1793 e dated 21 07 2010
Notification No. NC-68/2010 [S.O.1795(E)]21 July 2010E notification nc 68/2010 s.o.1795 e dated 21 07 2010
Notification No. NC-65/2010 [S.O.1792(E)]21 July 2010E notification nc 65/2010 s.o.1792 e dated 21 07 2010
Notification No. NC-64/2010 [S.O.1791(E)]21 July 2010E notification nc 64/2010 s.o.1791 e dated 21 07 2010
Notification No. NC-63/2010 [S.O.1790(E)]21 July 2010E notification nc 63/2010 s.o.1790 e dated 21 07 2010
Notification No. NC-62/2010 [S.O.1789(E)]21 July 2010E notification nc 62/2010 s.o.1789 e dated 21 07 2010
Notification No. NC-61/2010 [S.O.1788(E)]21 July 2010E notification nc 61/2010 s.o.1788 e dated 21 07 2010
Notification No. NC-60/2010 [S.O.1787(E)]21 July 2010E notification nc 60/2010 s.o.1787 e dated 21 07 2010
Notification No. NC-59/2010 [S.O.1786(E)]21 July 2010E notification nc 59/2010 s.o.1786 e dated 21 07 2010
Notification No. NC-70/2010 [S.O.1797(E)]21 July 2010E notification nc 70/2010 s.o.1797 e dated 21 07 2010
Notification No. NC-58/2010 [S.O.1785(E)]21 July 2010E notification nc 58/2010 s.o.1785 e dated 21 07 2010
Notification No. 5820 July 2010A notification
Notification No. 5720 July 2010A notification
Notification No. 5620 July 2010A notification
Notification No. 55/201019 July 2010A notification
Notification No. 5415 July 2010A notification
Notification No. 5314 July 2010A notification
Notification No. 5214 July 2010A notification
Notification No. 5114 July 2010A notification
Notification No. 5014 July 2010A notification
Notification No. NC-57/2010 [S.O.1649(E)]12 July 2010E notification nc 57/2010 s.o.1649 e dated 12 07 2010
Notification No. 499 July 2010A notification
Notification No. 489 July 2010A notification
Notification No. 479 July 2010Section 80-IA of the Income-tax Act, 1961 - Deductions - Profits and gains from industrial infrastructure undertakings, etc. - Notified undertaking
Notification No. 4621 June 2010A notification
Notification No. 4515 June 2010Section 35(1)(ii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved scientific research associations/institutions
Notification No. 4415 June 2010Section 35(1)(iii) of the Income-tax Act, 1961 – Scientific research expenditure-Approved social science or statistical research associations or institutions
Notification: 43 Date of Issue: 11/06/201011 June 2010A notification
Notification No. 421 June 2010A notification
S.O. 1258 (E)31 May 2010For the purposes of sub-section (1) of the said section specified under section 4
Notification No. 4131 May 2010A notification
G.S.R. 455(E)28 May 20101st June appointed under section 18
Notification No. 4026 May 2010A notification
Notification No. 3925 May 2010Section 35(1)(ii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved scientific research associations/institutions
Notification No. 3821 May 2010A notification
Notification No. 3721 May 2010A notification
Notification No. 3620 May 2010Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Finland
Notification No. 3419 May 2010Section 80C of the Income-tax Act, 1961 - Deductions - In respect of insurance premium, etc. - Notified plan u/s 80C(2)(xii)
Notification No. 3519 May 2010A notification
Notification No. NC-40/2010 [S.O.1141(E)]17 May 2010E notification nc 40/2010 s.o.1141 e dated 17 05 2010
Notification No. NC-38/2010 [S.O.1139(E)]17 May 2010E notification nc 38/2010 s.o.1139 e dated 17 05 2010
Notification No. NC-37/2010 [S.O.1138(E)]17 May 2010E notification nc 37/2010 s.o.1138 e dated 17 05 2010
Notification No. NC-35/2010 [S.O.1136(E)]17 May 2010E notification nc 35/2010 s.o.1136 e dated 17 05 2010
Notification No. NC-32/2010 [S.O.1133(E)]17 May 2010E notification nc 32/2010 s.o.1133 e dated 17 05 2010
Notification No. NC-31/2010 [S.O.1132(E)]17 May 2010E notification nc 31/2010 s.o.1132 e dated 17 05 2010
Notification No. NC-30/2010 [S.O.1131(E)]17 May 2010E notification nc 30/2010 s.o.1131 e dated 17 05 2010
Notification No. 55/2010 [S.O.1156(E)]17 May 2010Section 35AC(1), read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 54/2010 [S.O.1155(E)]17 May 2010Scheme or project "Mobile Hospital-cum -Lab" which is being carrie notified under section 35AC
Notification No. 29/2010 [S.O.1130(E)]17 May 2010Section 35AC(1), read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 53/2010 [S.O.1154(E)]17 May 2010Section 35AC(1), read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 52/2010 [S.O.1153(E)]17 May 2010Section 35AC(1), read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 51/2010 [S.O.1152(E)]17 May 2010Section 35AC(1), read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 50/2010 [S.O.1151(E)]17 May 2010Section 35AC(1), read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 49/2010 [S.O.1150(E)]17 May 2010Section 35AC(1), read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 48/2010 [S.O.1149(E)]17 May 2010Section 35AC(1), read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 47/2010 [S.O.1148(E)]17 May 2010Section 35AC(1), read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 43/2010 [S.O.1144(E)]17 May 2010Section 35AC(1), read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 42/2010 [S.O.1143(E)]17 May 2010Section 35AC(1), read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 41/2010 [S.O.1142(E)]17 May 2010Section 35AC(1), read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 28/2010/S.O. 1129(E)17 May 2010Section 35AC(1), read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 46/2010 [S.O.1147(E)]17 May 2010Section 35AC(1), read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 45/2010 [S.O.1146(E)]17 May 2010Section 35AC(1), read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 44/2010 [S.O.1145(E)]17 May 2010Section 35AC(1), read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 39/2010 [S.O.1140(E)]17 May 2010Section 35AC(1), read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 36/2010 [S.O.1137(E)]17 May 2010Section 35AC(1), read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 34/2010 [S.O.1135(E)]17 May 2010Section 35AC(1), read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 33/2010 [S.O.1134(E)]17 May 2010Section 35AC(1), read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 5-5/200913 May 2010No. 5 5/2009 ns ii dated 13 5 2010
Notification No. 3211 May 2010Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/institutions
Notification No. 3311 May 2010A notification
Notification No. 27/2010 [S.O.1052(E)]10 May 2010Institutions approved by the said National Committee notified under section 35AC
Notification No. 3127 April 2010Section 35(1)(ii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved scientific research associations/institutions
Notification No. 3027 April 2010Section 35(1)(iii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved social science or statistical research associations or institutions
Notification No. 2923 April 2010A notification
Notification No. 2822 April 2010Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/institutions
Notification No. 2722 April 2010Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/institutions
Notification No. 2622 April 2010Section 35(1)(ii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved scientific research associations/institutions
Notification No. 2521 April 2010A notification
Notification No. 248 April 2010A notification
Notification No. 238 April 2010A notification
Notification No. 228 April 2010A notification
Notification No. 2131 March 2010A notification
Notification No. 2031 March 2010A notification
Notification No. 1931 March 2010A notification
Notification No. 1823 March 2010A notification
Notification No. 1722 March 2010A notification
Notification No. 1622 March 2010A notification
Notification No. 12/2009 [S.O.645(E)]22 March 2010Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 11/2009 [S.O.644(E)]22 March 2010Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 10/2009 [S.O.643(E)]22 March 2010Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 8/2009 [S.O.641(E)]22 March 2010Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 7/2009 [S.O.640(E)]22 March 2010Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 6/2009 [S.O.639(E)]22 March 2010Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 5/2009 [S.O.638(E)]22 March 2010Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 26/2009 [S.O.659(E)]22 March 2010Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 25/2009 [S.O.658(E)]22 March 2010Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 24/2009 [S.O.657(E)]22 March 2010Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 23/2009 [S.O.656(E)]22 March 2010Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. NC-4/2009 [S.O.637(E)]22 March 2010Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 22/2009 [S.O.655(E)]22 March 2010Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 21/2009 [S.O.654(E)]22 March 2010Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 20/2009 [S.O.653(E)]22 March 2010Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 19/2009 [S.O.652(E)]22 March 2010Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 18/2009 [S.O.651(E)]22 March 2010Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 17/2009 [S.O.650(E)]22 March 2010Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 16/2009 [S.O.649(E)]22 March 2010Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 15/2009 [S.O.648(E)]22 March 2010Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 14/2009 [S.O.647(E)]22 March 2010Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 13/2009 [S.O.646(E)]22 March 2010Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. NC-3/2009 [S.O.636(E)]22 March 2010E notification nc 3/2009 s.o.636 e dated 22 3 2010
Notification No. 9/2009 S.O.642(E)22 March 2010Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes - Corrigendum to Notificat
Notification No. NC-2/2009 [S.O.635(E)]22 March 2010E notification nc 2/2009 s.o.635 e dated 22 3 2010
Notification No. 1/2009 [SO 614(E)18 March 2010E notification nc 1/2009 s.o.614 e dated 18 3 2010
Notification No. 1512 March 2010A notification
Notification No. 145 March 2010A notification
Notification No. 135 March 2010A notification
Notification No. 1224 February 2010A notification
Notification No. 1124 February 2010A notification
Notification No. 1019 February 2010A notification
Notification No. 918 February 2010A notification
Notification No. 83 February 2010Section 2(48) of the Income-tax Act, 1961 – Zero Coupon Bond – Specified bond
Notification No. 73 February 2010Section 10(15)(iv)(h) of the Income-tax Act, 1961 – Exemption – Interest on bonds/debentures – Notified bonds or debentures of public sector companies
Notification No. 628 January 2010Section 35(1)(ii) of the Income-Tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/institutions
Notification No. 528 January 2010Section 35(1)(iii) of the Income-Tax Act, 1961 - Scientific research expenditure - Approved social or statistical research association or institutions
Notification No. 428 January 2010Section 35(1)(ii) of the Income-Tax Act, 1961 - Scientific research expenditure - Approved scientific research association/institutions
Notification No. 312 January 2010Section 80G of the Income-tax Act, 1961 - Deductions - Donations to certain funds, charitable institutions, etc. - Amendment in Notification No. S.O. 1246(E), dated 29-11-2002
Notification No. 212 January 2010Income-tax (Thirteenth Amendment) Rules, 2009
Notification No. 14 January 2010Section 194A of the Income-tax Act, 1961 - Deduction of tax at source - Interest other than interest on securities - Notified institution
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.