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Case lawNotifications2010 › Notification No. 84/2010
Notification 22 November 2010

Notification No. 84/2010

A notification

What this is

Notification No. 84/2010 was published on 22 November 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 Do not quote from this page.

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2 ___ THE GAZETTE.OF INDIA : EXTRAORDINARY [Part ll—Szc. 3(ii)
—SSESESEe——E——_—_—_;$;—E—_—_—_—_ EE AT Sic. 3(ii)]
MINISTRY‘OF FINANCE
: (Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES )
rm ‘NOTIFICATION . , as ‘New Delhi, the 22nd November,2010.0
INCOME TAX
S.0. 2819(E).—In exercise of the powers conferred by sub-section (1) of Section 139B of the Income-tax Act, 1961
(43 of 1961), the Central Board of Direct Taxes ‘hereby amends the Tax Return Preparer Scheme, 2006, published vide notification number $.0, 2039(E) dated the 28th November, 2006 —
1. (1) This Scheme may:be called the Tax Retum Preparer (First Amendment) Scheme, 2010.
(2) Itshall come into force from the date of its publication in the Official Gazette.
2. Inthe Tax Retum Preparer Scheme, 2006,—
(a) forthe proviso.to sub-paragraph (f) of paragraph 2, the following proviso shall be substituted, namely :—
; ‘Provided that a person being a person referred to in clause (ii) or clause (iii) or clause (iv) of sub-section (2)\of Section 288 shall not be entitled to act as Tax Return Preparer;”; (b) for clause (xii) of sub-paragraph (1) of paragraph 1 1, the following shall be substituted, namely :—
“(xii) ifhe, after issue of Tax Return Preparer Certificate to him under clause (viii) of paragraph 4 of the
Scheme, becomes a person referred to in clause (ii) or clause (iii) or clause (iv) of sub-section (2) of Section
288 of the Act.”
[Notification No. 84/2010/F. No. 142/16/2010-SO (TPL)]
ALKA GAUTAM, Under Secy. (TPL-IV)
Note :—The Tax Return Preparer Scheme, 2006 was published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (ii) vide number 8.0. 2039(E), dated the 28th November, 2006.
"inte by the Manager, Govemment of India Press, Ring Road, Mayapuri, New Delhi-i1006a and Published by the Controller of Publications, Dethi-4 10054

Source: the department’s scanned file.

← Notification No. 85/2010  ·  GSR 882(E) →

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.