VittSphere ONE Calculators Blog CA Firm CA Prabhakar Kumar · FCA · ICAI 560762
Case law › Notifications › 2013 › Notification: 52 Date of Issue: 5/7/2013
Notification 5 July 2013

Notification: 52 Date of Issue: 5/7/2013

A notification

What this is

Notification: 52 Date of Issue: 5/7/2013 was published on 5 July 2013. 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 Do not quote from this page.

oA Hp, Sto tGt0-33004/99 REGD. NO. D. L..-33004/99
arnt (o»
E wT
Pee hig”? =
Che bazette of India
STATITUT
EXTRAORDINARY
Yrt I—Gvs 3—3T-Ges (ii)
PART H—Section 3—Sub-section (ii)
Witrenrt & wenrfira
PUBLISHED BY AUTHORITY _
A 1569] ag faectt, vprane, Gerd 5, 2013/3TaTs 14, 1935 -
No. 1569] NEW DELHI, FRIDAY, JULY 5, 2013/ ASADHA 14, 1935 —_ _
feet Fara tries PRATT
(hedhr yerer ax ate)
ahaa we feet, 5 Ware, 2013
AT... 2037 (H).—sraant afer, 1961 (1961 wT 43) Ft arer 10 H Ss (46) Grea Weer oftaat aT want wed BU ee ACHIEVE RTT Ua Usa Maan afaft st saya et wT
facafefea fafatoee org % deter FH sar avs % vara va Wag eae aren eT WH fare afeghra aedt %, wart —
2. ga afdeprar aT fret ad 2011-2012 a 2012-13 Fa ATT gar AMAT ST aT ag fact at
2013-14, 2014-15, Te 2015-16 F ff ary erm
2982 GI/2013 (1)

|
2 THE GAZETTE OF INDIA : EXTRAORDINARY _ [Part {[ SC. 3G]
3. aftr fereaferfea eral & areiter ward? eet, aaa: -—
(*) a earera ceg use fae aaa fret arftrises afafatey a etre wet 2:
(@) Terra Usa Usa faa aA Ht ae faterar wes fatateve ory st opts ge feet ad H
SrA UH ET Cet S; TAT
(7) yore tsa wee Pa ahaa, arrat afatray, 1961 at arer 139 Ft Suey (471) F
aos (4) TdT H rqare art are Ft aah} arhat Hea FI
[ape 8. 52/2013 / 1. 4. 196/65/2012-39e & v-1)]
arafsrar erat, sa afra (argdiv-1)
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION .
New Delhi the 5th July, 2013
S.Q, 2037 (E).—In exercise of the powers conferred by clause (46) of Section 10 of the Income-tax Act,
1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, the Gujarat State
AIDS Control Society, a body constituted by the Government of Gujarat, in respect of the following specified mcome arising to that Society, namely :—
“amount received in the form of grants-in-aid from the Central Government”
2. This notification shall be deemed to have been applied for the financial years 201)-2012 and
2()12-2013 and shall be applicable for the financial years 2013-2014, 2014-2015 and 2015-2016.
3. The notification shall be effective subject to the following conditions, namely :—
(a) the Gujarat State AIDS Control Society does not engage in any commercial activity; (b) the activities and the nature of the specified income of the Gujarat State AIDS Control Society remain unchanged throughout the financial year; and (c) the Gujarat State AIDS Control Society files return of income in accordance with clause (g) of sub-
section (4C) of Section 139 of the Income-tax Act, 1961.
(Notification No. 52 /2013/F. No.196/65/2012-ITA. I]
DEEPSHIKHA SHARMA, Dy. Secy. (ITA. 1)
ee Beinted by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-1 10004
_ and Published by the Controller of Publicaions, Dethi-110054.
RARE EN Mie week mM ey ie 2 ee) eT eT PREP cme ot co wee oon hoy ‘
ee ee

Source: the department’s scanned file.

← Notification: 53 Date of Issue: 5/7/2013  ·  Notification: 51 Date of Issue: 4/7/2013 →

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.