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Case lawNotifications2010 › Notification No. 38
Notification 21 May 2010

Notification No. 38

A notification

What this is

Notification No. 38 was published on 21 May 2010. Its subject is A notification.

The instrument itself

The text, read by machine from the scan

This is not the department’s typed text. The department published this one as a scanned image of a signed paper, so there is no text in the file to copy. What follows was read off that image by optical character recognition and is reproduced without correction — the mistakes you can see are the machine’s, and there may be others you cannot. It is here so the document can be found and read; it is not a substitute for the file, which is linked below. Do not quote from this page.

waeG Ho Sto Weto-33004/99 Peet REGD. NO. D, L.-33004/99
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Che Gazette of Indi
STATENTIT
EXTRAORDINARY
ATT —AvsS 3—3T-Wsg (ii)
PART O—Section 3—Sub-section (ii) .
Witere & weiter
PUBLISHED BY AUTHORITY
@. 1001] aE fect, amare, AE 21, 2010/Ayre 31, 1932
No. 1001] NEW DELHI, FRIDAY, MAY 21, 2010/VAISAKHA 31, 1932 .
faa ware MINISTRY OF FINANCE
(tre fart) . (Department of Revenue)
(@afta werg ait ate) (CENTRAL BOARD OF DIRECT TAXES)
argent NOTIFICATION
ag facet, 21 ms, 2010 New Delhi, the 21st May, 2010
— INCOME-TAX
SLIM, 1211(8) Sas wee at ae, ara S.0, 1211(E).—In exercise of the powers conferred at at sau by Section 295 read with clause (iii) of sub-section (4) of afer, 1961 (1961 #1 43) bt HRT 808% ; Section 80-IA of the Income-tax Act, 1961 (43 of 1961), the (4) ae (iii) Barer Gea AAT 295 BMI wea wferat Central Board of Direct Taxes hereby makes the following
Wart Hwa BU, sra-ar Fra, 1962 HI an Stel ae F rules further to amend the Income-tax Rules, 1962, fer Preafafed fran aaa @, sei, — namely :— .
l (1) 3 free ar aiaa ae seat (ahaa 1, (1) These rules may be called the Income-tax (Sth aenert) fram, 2010 2 | Amendment) Rules, 2010.
, (2) They shall come into force on the date of their (2) 2 used Y weprers St arte st WT eT 1 publication in the Official Gazette.
2 ara-ae fray, 1962 4, frag ism A, 3y-Prem 2. Inthe Income-tax Rules, 1962, in rule 18C, in sub-
(1) A, “2009” stat B wears az, “2011” ste Ta STA | rule (1), for the figures “2009”, the figures “2011” shall be substituted.
arferern F. 38/2010/1 &. 149/52/2010-Wast( ate) J
c . [Notification No. 38/2010/F.No. 149/52/2010-SO (TPL)]
Ferret SIR, AR GT «a (arate) VIMAL ANAND, Under Secy. (TPL-Il)
Fearn :—ae Fram afta F. FSi. 969( 1 arta Note :—The principal rules were published vide notification
26 AM, 1962 BRI wenrfere Fang eo BIR Se No. 8.0. 969(E), dated the 26th March, 1962 and ates HARE (Teer deity) FTA, 2008 SRT last amended by Income-tax (First Amendment)
afte G. S13t. 50(a), IRE 8 wrat, Rules, 2008, vide notification No. S.0. 50(E), dated
2008 @ ferar treat eT | the 8th January, 2008.
1960 GY/2010
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Dethi-110054.

Source: the department’s scanned file.

← Notification No. 39  ·  Notification No. 37 →

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.