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Case law › Notifications › 2014 › Notification No. 59 /2014 [F. No.187/29/2014 (ITA.I)] / SO 2816(E)

Notification 3 November 2014

Notification No. 59 /2014 [F. No.187/29/2014 (ITA.I)] / SO 2816(E)

Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Supersession of Notification No. SO 994(E), dated 9-9-2001

What this is

Notification No. 59 /2014 [F. No.187/29/2014 (ITA.I)] / SO 2816(E) was published on 3 November 2014. Its subject is Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Supersession of Notification No. SO 994(E), dated 9-9-2001.

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. 58 /2014 [F. No.187/29/2014 (ITA.I)] / SO 2815(E) · Notification No. 60 /2014 [F. No. 187/29/2014 (ITA.I)] / SO 2817(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.