Notification: 64 Date of Issue: 19/8/2013

A notification

What this is

Notification: 64 Date of Issue: 19/8/2013 was published on 19 August 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. For anything you rely on, read the file itself.

GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE [CENTRAL BOARD OF DIRECT TAXES] Notification New Delhi, the 19th day of August, 2013 INCOME-TAX S.O. 2493(E).– In exercise of the powers conferred by clause

(48) of Section 10 read with Section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Government, having regard to the national interest, hereby notifies for the purposes of the said clause, the National Iranian Oil Company, as the foreign company and the Memorandum of Understanding entered between the Government of India in the Ministry of Petroleum and Natural Gas and the Central Bank of Iran on the 20th day of January, 2013, as the agreement subject to the condition that the said foreign company shall not engage in any activity in India , other than the receipt of income under the agreement aforesaid.

2. This notification shall be deemed to have come into effect from the 20th day of January, 2013. [Notification No. 64/2013/ F.No.142/22/2013-TPL] (ASHISH KUMAR) Director to the Government of India

Source: the department’s file.

← Notification: 65 Date of Issue: 22/8/2013 · Notification: 63 Date of Issue: 14/8/2013 →

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.