Notification: 30 Date of Issue: 15/4/2013

A notification

What this is

Notification: 30 Date of Issue: 15/4/2013 was published on 15 April 2013. 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. The Hindi of the bilingual gazette is not reproduced: these files use a legacy Devanagari font that does not survive extraction, and a garbled transliteration would be worse than none. It is in the department’s file. For anything you rely on, read the file itself.

¹Hkkx II [k.M 3( ii )º & fo-d-iz-jftLVªh laö Mhö ,yö&33004@99 PART II PUBLISHED la- 848] ubZ fnYyh] No. 848] NEW DELHI, MON . . . . . . . . 962 962 962 962( ( ( ( ) ) ) ). . . .Ñ Ñ Ñ Ñ ! ' 92 *+ * , . * - , 5 6 ! 6 ; < * ' - , . * * 2013-14 * ’ < 1530 GI/2013 Hkkjr dk jkti=k % vlk/kj.k REGD. NO. D. L. vlk/kj.k EXTRAORDINARY Hkkx II— [k.M 3 — mi&[k.M

(ii) PART II —Section 3—Sub-section

(ii) izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY ubZ fnYyh] lkseokj] vizSy 15] 2013@pS=k 25] 1935 MON DAY, APRIL 15, 2013/CHAITRA 25, 1935 , , , , ( ( ( ( , , , , ) ) ) ) . < , 15 , 2013 ( ) , 1961 (1961 43) H 92 H ! ' , . * ’ < < * ' , 5 6 , K + ! ; ! 6 ; ' , , . * - , 5 6 * < [ la . 30/20 13/ iQk- la- 500/ 185

(1) 1 REGD. NO. D. L. -33004/99 H -

(2) . * ' - + ! ; 6, , 5 6 * 185 /20 11 & fo-d-iz- - I] feJk] la;qDr lfpo

2 THE GAZETTE OF INDIA : EXTRAORDINARY [P ART II—S EC . 3(ii)] MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 15th April 2013 [INCOME TAX] S.O. 962(E).— In exercise of the powers conferred by the second proviso to sub-section

(2) of Section 92C of the Income Tax Act, 1961 (43 of 1961), the Central Government hereby notifies that where the variation between the arm’s length price determined under section 92C and the price at which the international transaction or specified domestic transaction has actually been undertaken does not exceed one per cent of the latter for wholesale traders and three per cent of the latter in all other cases, the price at which the international transaction or specified domestic transaction has actually been undertaken shall be deemed to be the arm’s length price for assessment year 2013-14. [Notification No. 30/2013/F. N o . 500/185/2011-FTD- I ] SANJAY KUMAR MISHRA, Jt. Secy. 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 file.

← Notification: 31 Date of Issue: 18/4/2013 · Notification: 29 Date of Issue: 12/4/2013 →

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.