Notification: 96 Date of Issue: 23/12/2013

A notification

What this is

Notification: 96 Date of Issue: 23/12/2013 was published on 23 December 2013. Its subject is A notification.

The instrument itself

The department publishes this one as a scanned document rather than as text, so there is nothing here for us to reproduce. The signed document is on the department’s own site — this file.

← Notification: 97 Date of Issue: 26/12/2013 · Notification: 95 Date of Issue: 19/12/2013 →

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.