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Case lawNotifications2010 › Notification No. 18
Notification 23 March 2010

Notification No. 18

A notification

What this is

Notification No. 18 was published on 23 March 2010. Its subject is A notification.

The instrument itself

The text, as the department published it

Read from the department’s own PDF, linked below, and reproduced without editing. Line breaks and spacing are ours; the words are not. For anything you rely on, read the file itself.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART –II, SECTION 3, SUB-SECTION (ii)] GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES CORRIGENDUM New Delhi, the 23rd March, 2010. INCOME-TAX S.O._____(E) In the notification of Government of India, Ministry of Finance, Department of Revenue (Central Board of Direct taxes), number 9/2010 dated 18-02- 2010 bearing S.O. 424(E) and published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated 18th February, 2010 –

(i) at page 31 of the Gazette Notification, in fourth line of clause

(i) of sub-rule (3), for “ Form No.27B”, read “Form No. 27A”;

(ii) at page 32 of the Gazette Notification, in eighth line of Rule 37A, for “shall send within fourteen days from the end of the quarter”, read “shall send on or before the 15th July, the 15th October, the 15th January in respect of the first three quarters of the financial year and on or before the 15th June following the last quarter of the financial year”; and

(iii) At page 32 of the Gazette Notification, in Rule 37A, the proviso shall be omitted.

2. The other contents of the Gazette Notification shall remain unchanged. Notification No. 18/2010/F.No.142/27/2009-SO(TPL) (M.RAJAN) Under Secretary (TPL-III)

Source: the department’s file.

← Notification No. 19  ·  Notification No. 17 →

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.