VittSphere ONE Calculators Blog CA Prabhakar Kumar · FCA · ICAI 560762
Calculators Blog Handle my notice
Case law › Notifications › 2014 › Notification No. 50 /2014 [F. No. 187/38/2014 (ITA.I)] / SO 2752(E)
Notification 22 October 2014

Notification No. 50 /2014 [F. No. 187/38/2014 (ITA.I)] / SO 2752(E)

A notification

What this is

Notification No. 50 /2014 [F. No. 187/38/2014 (ITA.I)] / SO 2752(E) was published on 22 October 2014. 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 No. 54/2014 [F. No. 187/ 35 /2014 (ITA.I)] / SO 2756(E)  ·  Notification No. 51/2014 [F.No. 187/35/2014 (ITA. I)] / SO 2753(E) →

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.