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Case lawNotifications2011 › Notification No. 28/2011
Notification 27 May 2011

Notification No. 28/2011

A notification

What this is

Notification No. 28/2011 was published on 27 May 2011. 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 Do not quote from this page.

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| a soe 2 [arferqern . 28/2011/%1. &. 200/21/2010-areRAI-T]
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Oo "MINISTRY OF FINANCE _ wo, . .
oo . . . (@epartment of Revenue) ;
_ . ‘ _ (CENTRAL BOARD OF DIRECT TAXES) Fe
| a | NOTIFICATION - | .

a New Delhi, the27th May,2011 Ft - .
oo (INCOME-TAX) | |
$0. 1220(E).—In exercise of the powers conferred by clause (3 9) of Section 10 of the Income-tax Act, 1961 (43 of
: _ 1961), the Central Government hereby notifies the following as the international sporting event, persons and specified

. -income for the purposes of the said clause namely :— ee oS _
a (a) the International Cricket Council Cricket World. Cup, 2011 as the International Sporting event, , : ;
. _(b) the following entities as the persons namely :-— . ; (1) International Cricket Council Development (International) Ltd. ae .
° (2) International Cricket Council Development (International) Hungary KFT;. -
: (3) International Cricket Council Development (International) Mauritius Ltd. . : ,
| (4) International Cricket Council Free Zone Limited Liability Company (Dubai); (c) income arising in India and which is directly related to the International Cricket Council Cricket World Cup, 2011, to persons specified in column (2) from agreements with parties specified in column (3) of the nature of agreements specified:
: in column (4) of the table below as specified income : . -
a Provided that income referred to in para (c) above shall be specified income to the extent the liability ofpayment
: of income tax is not transferred to the other contracting party or to a third party and such liability is to be borne by the .
_ persons in para (b) under the agreements mentioned in para (c) above.
Lo Oo TABLE: :
— dd .Q) (3) (4)
1. ICC Development (Intemational) Limited Hungary KFT LG Electronics Australia Pvt. | Sponsorship ,
Limited ,

[4M — Bs 3(ii)] URI BUA : TART 3
(1) Q) @) | @)
2. ICC Development (International) Limited Hungary KFT LG Electronics Inc.Karachi Sponsorship
‘i Liaison Office
3. International Cricket Council FZ-LLC LG Electronics Gulf FZE Sponsorship
4. IDI Mauritius Limited LG Electronics Singapore Pvt. Sponsorship
Limited
5. IDI Mauritius Limited LG Electronics India Pvt. Ltd Sponsorship
6. ICC Development (International) Limited Pepsi-Cola International Cork (Cork) Sponsorship
7. ICC Development (International) Limited Hero Honda Motors Limited Sponsorship
[ Notification No. 28/2011/F. No. 200/21/2010-ITA-I ]
RAMAN CHOPRA, Director (ITA-.1
| Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-1 10064
| and Published by the Controller of Publications, Delhi-110054.
]

Source: the department’s scanned file.

← Notification No. 29/2011  ·  Notification No. 27/2011 →

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.