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Case lawNotifications2010 › Notification No. 53
Notification 14 July 2010

Notification No. 53

A notification

What this is

Notification No. 53 was published on 14 July 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 Do not quote from this page.

Ta Po Slo Weto-33004/99 eet 2 REGD. NO. D. L.-33004/99
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Che Gazette of India
HATA
EXTRAORDINARY
QM [—Wvs 3—JI-UTE (ii)
PART I—Section 3—Sub-section (ii)
wifttenre & wantyra
PUBLISHED BY AUTHORITY
@. 1413] aE facet, aera, Wems 14, 2010/aTTaTE 23, 1932
No. 1413] NEW DELHI, WEDNESDAY, JULY 14, 2010/ASADHA 23, 1932
fara Wares MINISTRY OF FINANCE
(trea Prat) (Department of Revenue)
(afta were wr ate) (CENTRAL BOARD OF DIRECT TAXES)
aT NOTIFICATION
ag feveit, 14 emg, 2010 New Delhi, the 14th July, 2010.
i. 53/2010-31Ta-ait 50. 16 Wi) tn pureue ot , 7
.O. .—In pursuance of the provisions
BIBT, 1666(2).—* ara waa AT aS Giger contained in sub-clauses (vi) and (via) of clause (23C) of arrat Frere, 1962 & Fra 27H Sq-Fraqa (2) B BAX —- Section 10 of the Income Tax Act, 1961 (43 of 1961) read
Ufad sra-at orfafran, 1961 (1961 FT 43) Hl MRT 10 A with sub-rule (2) of rule 2C of the Income-tax Rules, 1962,
VS (2371) FH TI-SVS (vi) TM (vis) 4 fafea wast S ihe Central Boar ‘ of Direct Taxes hereby makes the
. ; aA owing amendments in the notification of the
ATR H, AA AH, fare | rarer (arses FAMMT) ; Government of India, Ministry of Finance (Department of
We HT aE at afer SEM SST. 852( a) fete 30 Revenue) Central Board of Direct Taxes, number
Ag, 2007 AF Frafafad weer Heat 2, aA: S.O. 852(E), dated the 30th May, 2007, namely :—
sar oft H, ae (iv) & feu, frerfafea ae In the said notification, for item (iv), the following atarenfia fee amt, aaa: — item shall be substituted, namely :— '
“Gy) are Peer saute we . “(iv) for cases falling in the jurisdiction of Director
~* . Ne aR aa H of Income Tax (Exemption), Hyderabad, the
Tae fora Yea sal nt TST, prescribed authority shall be Chief Commissioner of
SaTMA-II1, SaraTe, fated wifes ett | Income Tax, Hyderabad-III, Hyderabad.”
[WL a. 197/15/2010-31.4.F.-1] [F. No. 197/15/2010-ITA-I]
qen fae, sat afaa (se. F.-1) PADAM SINGH, Under Secy. (ITA-I)
fragt :— 13s ue Note :—The principal notification was published in the so it i . aa * aT Ul, . 3, Gazette of India, Part I, Section 3, sub-section (ii),
SIGUE (ji) F PEM HLM. 852( 31), Fate 30 vide, number S.O. 852(E), dated the
HE, 2007 & aed Ware Al aE et | 30th May, 2007.
2686 GI/2010 ;
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.

Source: the department’s scanned file.

← Notification No. 54  ·  Notification No. 52 →

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.