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Case lawNotifications2011 › Notification No. 38/2011
Notification 12 July 2011

Notification No. 38/2011

A notification

What this is

Notification No. 38/2011 was published on 12 July 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 Do not quote from this page.

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[art avs 3(ii)] "SRT AT TTT: STATIN 30 oo
MINISTRY OF FINANCE . TO:
(@epartment of Revenue) _ ‘ °
. (CENTRAL BOARD OF DIRECT TAXES) .
New Delhi, the 12th July, 2011
No. 38/2011-Income Tax
S.0O. 1608(E).—In exercise of the powers conferred by sub-sections (1) and (2) of Section 120 of the Income Tax .
Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following further amendments in the notification
. of the Government of India, in the Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, number
S. O. 732(E), dated the 3 Ist July, 2001, namely :-— -
In the said notification, in Schedule-1,— SO , | :
, (@) for serial numbers, 59 and 60 and the entries relating thereto, the following serial numbers and entries shall be substituted, namely -—
1 2 3, 4 5 6
59 Commissioner Ghaziabad, IntheState (a) persons referred to incolumn (6), ~All cases of the persons
. of Income-tax, Uttar Pradesh of Uttar being other than companies, deriving _ referred to in correspon-
Ghaziabad Pradesh—_-—s income from sources other than ding entries in items (a),
Districtsof income from business or profession, (b) and (c) of column (5).
Ghaziabad —_ and residing within the territorial area
, and mentioned in column (4) ;
Bulandshahr. (b) persons referred to in column (6), being other than companies deriving :
income from business or profession and whose principal place of business is ; within the territorial area mentioned in yO column (4) ; ; (c) persons referred to in column (6), being companies registered under the
; Companies Act, 1956 and having
, registered office in the area mentioned in column (4) ;
594 Commissioner NewOkhla Inthe State (a) persons referred toin column (6), All cases of the persons ofIncome-tax, —_ Industrial of Uttar being other than companies, deriving _ referred to in correspon-
New Okhia Development Pradesh— income from sources other than ding entries in items (a),
_ Industrial Authority, Districtsof income from business or profession, (b) and (c) of column (5). — ,
Development Uttar Gautam and residing within the territorial area
Authority, Pradesh Buddha mentioned in column (4) ;
Nagar. uo
: . (b) persons referred to in column (6), being other than companies deriving income from business or profession and whose principal place of business is
. within the territorial area mentioned in , column (4); (c) persons referred to in column (6), being companies registered under the .
. ; Companies Act, 1956 and having
: registered office in the area mentioned incolumn (4);

4 THE GAZETTE OF INDIA: EXTRAORDINARY [Parr Il—Sgc. 3(ii)] |
——IISESEEESISEEESoESaaoaoaoaooEaIEIEIESESESESESo EES ——————E— eee |
. l 2 3 4 5 6
6 Commissioner Meerut, In the State (a) persons referred toin column (6), All cases of the persons ofIncome-tax, Uttar Pradesh of Uttar being other than companies, deriving __ referred to in correspon-
Meerut. Pradesh,— income from sources other than ding entries in items (a),
. Districts of | income from business or profession _(b) and (c) of column (5).
. Meerut and and residing within the territorial area
Baghpat. mentioned in column (4) ;
, . (b) persons referred to in column (6),-
; . being other than companies deriving
. ; income from business or profession and
- whose principal place of business is
. within the territorial area mentioned in column (4) ;
: : (c) persons referred to in column (6), being companies registered under the
Companies Act, 1956 and having registered office in the area mentioned
: to in column (4) ;
PP
2. This notification shall come into force with effect from 1st July, 2011.
. [F. No. 189/2/2011-ITA. I]
_ RAMAN CHOPRA, Director (ITA. })
Note: The Principal notification was published in the Gazette of India, Part-II, Section 3, Sub-section (ii), vide number
S.O. 732(E), dated the 3 1st July, 2001 and lastly amended vide number S.O. 1849(E), dated the 28th July, 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. 80/2011  ·  Notification No. 37/2011 →

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.