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Case law › Notifications › 2013 › Notification: 93 Date of Issue: 6/12/2013
Notification 6 December 2013

Notification: 93 Date of Issue: 6/12/2013

A notification

What this is

Notification: 93 Date of Issue: 6/12/2013 was published on 6 December 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.

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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 6th December, 2013 (INCOME TAX) S.O. 3593(E). —In exercise of the powers conferred by sub-sections

(1) and

(2) of Section 120 of the Income-tax Act, 1961, (43 of 1961), the Central Board of Direct Taxes hereby makes the following further amendments to the Notification of the Government of India, Ministry of Finance (Department of Revenue), (Central Board of Direct Taxes) number S.O. 1446(E) [F. No. 187/09/2007-IT(A-1], dated the 22nd August, 2007, with effect from the date of publication of this notification in the Official Gazette, namely :— In the Schedule to the said notification,—

(a) the serial numbers 65 and 68 shall respectively be ommitted;

(b) the serial numbers 66, 67, 69 and 70 shall be renumbered, 65, 66, 67 and 68 respectively;

(c) agaisnt serial numbers 67 and 68 as so renumbered, in entries under column (4), after the words “States of Gujarat”, the words “Chhattisgarh” shall respectively be inserted. [Notification No. 93/2013/F. No. 187/14/2013-IT(A-1)] DEEPSHIKHA SHARMA, Dy. Secy. Note :— The Principal notification No. S. O. 994 (E), dated the 9th September, 2004 was published in Part II, section 3, Sub- section

(ii) of the Gazette of India (Extraordinary) dated the 9th September, 2004 and sebsequently amended vide S.O. 1247(E) dated the 5th November, 2004 amended vide S.O. 1258(E) dated the 7th September, 2005, amended vide S.O. 1769(E) dated the 15th December, 2005 amended vide S.O. 1531(E) dated the 14th September, 2006 and amended vide S.O. 1446(E) dated the22nd August, 2007. Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. 2 THE GAZETTE OF INDIA : EXTRAORDINARY [P ART II—S EC . 3(ii)]

Source: the department’s file.

← Notification: 94 Date of Issue: 18/12/2013  ·  Notification: 92 Date of Issue: 29/11/2013 →

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.