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Case law › Notifications › 2013 › Notification: 87 Date of Issue: 6/11/2013
Notification 6 November 2013

Notification: 87 Date of Issue: 6/11/2013

A notification

What this is

Notification: 87 Date of Issue: 6/11/2013 was published on 6 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. 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.

jftLVªh laö Mhö ,yö&33004@99 la . 2553] ubZ fnYyh] No. 2553] NEW DELHI, . . . . . . . . 3391 3391 3391 3391( ( ( ( ) ) ) ). . . .— — — — , , Dr , r~~ : — ‘‘ 2. 2013-14, 2014-15, 3. Eu ( ) 4653 GI/2013 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] cq/okj] uoEcj 6] 2013@dk£rd 15] 1935 NEW DELHI, WEDNESDAY, NOVEMBER 6, 2013/KARTIKA 15 , 1935 ( ( ( ( ) ) ) ) ( ( ( ( ) ) ) ) , 6 , 2013 , 1961 (1961 43) n~~}k Eu — ;’’ 2011-2012 2012-2013 2015-16 , r~~ :

(1) REGD. NO. D. L. -33004/99 , 1935 10

(46) , Dr ;

2 THE GAZETTE OF INDIA : EXTRAORDINARY [P ART II — S EC . 3(ii)] ( ) ; ( ) , , 1961 139 - (4 ) ( ) 4. Dr [ 87/2013/ . . 196/86/2012- - I ] , - MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 6th November, 2013 S.O. 3391 (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 Tripura State AIDS Control Society a body constituted by the Government of Tripura in respect of the following specified income 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 2011-2012 and 2012-2013 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 Tripura State AIDS Control Society does not engage in any commercial activity;

(b) the activities and the nature of the specified income of the Tripura State AIDS Control Society remain unchanged throughout the financial year; and

(c) the Tripura State AIDS Control Society files return of income in accordance with the provision of clause

(g) of sub-section (4C) Section 139 of the Income-tax Act, 1961.

4. The grants received by the said society shall be received and applied in accordance with the prevailing rules and regulations. [Notification No. 87/2013/F. No. 196/86/2012-ITA.-I] DEEPSHIKHA SHARMA, Dy. 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: 88 Date of Issue: 6/11/2013  ·  Notification: 86 Date of Issue: 1/11/2013 →

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.