Case law › Notifications › 2014 › Notification No. 6/2014 [F. No. 149/97/2013 –TPL] / SO 107(E)

Notification 15 January 2014

Notification No. 6/2014 [F. No. 149/97/2013 –TPL] / SO 107(E)

Section 80D of the Income-tax Act, 1961 - Health insurance premia - Deduction in respect of.- Notified health service scheme

What this is

Notification No. 6/2014 [F. No. 149/97/2013 –TPL] / SO 107(E) was published on 15 January 2014. Its subject is Section 80D of the Income-tax Act, 1961 - Health insurance premia - Deduction in respect of.- Notified health service scheme.

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.

TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION-3, SUB-SECTION (ii)] Government of India Ministry of Finance Department of Revenue [Central Board of Direct Taxes] INCOME-TAX NOTIFICATION **** New Delhi, the 15th January, 2014 S.O.107 (E). — In exercise of the powers conferred by clause

(a) of sub-section

(2) of section 80D of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the Contributory Health Service Scheme of the Department of Space for the purposes of the said clause for the assessment year 2014-15 and subsequent assessment years. [Notification No.6/2014 (F. No. 149/97/2013 –TPL)] Sd/- (Arju Garodia) Under Secretary (TPL)

Source: the department’s file.

← Notification No. Notificatoin No. GSR 22(E) · Notification No. 5/2014 [F. No. 142/32/2013 –TPL] / SO 108(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.