Notification No. 24/2011

A notification

What this is

Notification No. 24/2011 was published on 13 May 2011. 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) New Delhi, the 13th May, 2011 Notification [INCOME- TAX] S.O.1046 (E).– In exercise of the powers conferred by clause

(b) of rule 6 of Part A of the Fourth Schedule to the Income-tax Act, 1961 (43 of 1961), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 2091(E), dated the 26th August, 2010, the Central Government hereby fixes, with effect from the 1st day of September, 2010, 9.5 per cent., as the rate referred to in the said clause. [Notification No. 24 /2011/F.No.142/14/2010-SO (TPL)] (Vivek Anand Ojha) Under Secretary to the Government of India

Source: the department’s file.

← Notification No. 25/2011 · Notification No. 23/2011 →

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.