VittSphere ONE Calculators Blog CA Firm CA Prabhakar Kumar · FCA · ICAI 560762
Case law › Notifications › 2013 › Notification: 86 Date of Issue: 1/11/2013
Notification 1 November 2013

Notification: 86 Date of Issue: 1/11/2013

A notification

What this is

Notification: 86 Date of Issue: 1/11/2013 was published on 1 November 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.

REGD. NO. D. L.-33004i99 rfire1 ri. d. qd. l:ooargg ffi ffi &qt{"nl aTr @he (Sazelte of Slndio STMTIROT EXTRAORDINARY qFr II- u 3-sq-qoir

(ii) PART ll-Section 3-Sub-section

(ii) crFffiR*Tfirfrrd PUBLISHED BY AUTHORITY , {fi'.rR, I?IER 1, 2013 No, 25361 Nf,w DELHI, FRJDAY, NOvEMBf,'R l' 2013/KARTIKA l0' l93s R-{{Trc{ (i#qrsss{A- ) qft{fir T{R-"fr, 1 ;ffiqt,2013 {. ao lzots lqrc-fiI q'te{r. ssoz(t).-3n-rffit qftft{c, 1961 (1961 61 43) ff errtr 946 ff w erra

(1) Er<r Tffi qrffii h vqtq t +< Fc+i-< rfa-qEm vo err<r t v{w } Rq '3ifdqR-d qrfffi+ **' hsqi'qrsrq'*AAmEmfft t z. l-6 uftqa-+1 nqq-* t ff+ r+lrm fi crftc * r5 ffi t [Fr.{. so4/05/2oog-qs'ftef-r] frgq qrrErq,er+t vFc-4 Rm.ffqsfiwr-ru)( t) 4625 Gv2013

(1) t TIIE C^ZE1TE OF INDIA: EXTRAORDIN.A.RY lP4Rr II-SFr 3/ii)l MINISTRY OF FINANCE - (Depertment Of RcYenire) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION ' NewDelhi, the lst, Novemb (,2013 'No. 86/2013 uNcoME-TAXI S.O, 3307(E).-In excrcisc of the povrers conforred by sub-scctiolr

(l) of S ction 94A of tbe locome-tsx Acl 196l (43 of 196l), the CEntal Government hereby specifies 'Cyprus' as' the 'notified jurisdictional area' for the purposes of tlre said section.

2. This notification shall come ilto force with effect from the date ofifs publication in the Official Gazette. [F. No. s04/05/2( 03-FTD-I] VIPITL AGARWAL, Under Secy. (FI & IR-III)

(l) Ring Mayapuri, New and Published by thc Controllcr ofPublications, D lhi-l 10054.

Source: the department’s file.

← Notification: 87 Date of Issue: 6/11/2013  ·  Notification: 85 Date of Issue: 25/10/2013 →

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.