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Case law › Notifications › 2012 › Notification No. 53/2012
Notification 5 December 2012

Notification No. 53/2012

Rajiv Gandhi Equity Savings Scheme, 2012 - Corrigendum

What this is

Notification No. 53/2012 was published on 5 December 2012. Its subject is Rajiv Gandhi Equity Savings Scheme, 2012 - Corrigendum.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.
Under the 1961 ActNow
s.3s.3

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

Rajiv Gandhi Equity Savings Scheme, 2012 - Corrigendum
Notification No. 53/2012 [F. No. 142/35/2012 -TPL]/SO 2835(E), dated 5-12-2012
In the notification of Government of India, Ministry of Finance, Department of Revenue, No. 51/2012, dated 23rd November, 2012 bearing S.O. 2777(E) and published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), dated 23rd November, 2012—
(i) at page 10 of the Gazette Notification, in third and fourth line of sub-clause (c) of clause (v) of section 3 related to "definitions", for "sub-clause (i) or sub-clause (ii)", read "sub-clause (a) or sub-clause (b)" ;
(ii) at page 10 of the Gazette Notification, in sub-clause (d) of clause (v) of section 3 related to "definitions", for "sub-clause (i) and sub-clause (ii)", read "sub-clause (a) and sub-clause (b)"; and
(iii) at page 10 of the Gazette Notification in sub-clause (e) of clause (v) of section 3 related to "definitions", for "sub-clause (iii)", read "sub-clause (c)".
2. The other contents of the Gazette Notification shall remain unchanged.
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On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

← Notification No. 54/2012  ·  Notification No. [HRD/CM/103/2010-11/1055], dated 30-11-2012 →

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.