Case law › Notifications › 2014 › Notification No. 9/2014 [F. No. 173/10/2014-(ITA.I)] / SO 199(E)

Notification 22 January 2014

Notification No. 9/2014 [F. No. 173/10/2014-(ITA.I)] / SO 199(E)

Section 115AD, explanation (a) of the Income-tax Act, 1961 – Income of foreign institutional investors from securities or capital gains arising from their transfer – Taxability of – Notified foreign institutional investors

What this is

Notification No. 9/2014 [F. No. 173/10/2014-(ITA.I)] / SO 199(E) was published on 22 January 2014. Its subject is Section 115AD, explanation (a) of the Income-tax Act, 1961 – Income of foreign institutional investors from securities or capital gains arising from their transfer – Taxability of – Notified foreign institutional investors.

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.

jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx II— [k.M 3 — mi&[k.M

(ii) PART II—Section 3—Sub-section

(ii) izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 161 ] ubZ fnYyh] cq/okj] tuojh 22] 2014@ek?k 2] 1935 No.161] NEW DELHI, WEDNESDAY, JANUARY 22, 2014/MAGHA 2, 1935 296 GI/2014 Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. foRr ea=kky; (jktLo foHkkx) (dsUnzh; izR;{k dj cksMZ) vf/lwpuk ubZ fnYyh] 22 tuojh] 2014 dk-vk- 199 ( v ) - — vk;dj vf/fu;e] 1961 (1961 dk 43) dh /kjk 115 d?k ds Li"Vhdj.k ds [kaM

(d) }kjk iznRr 'kfDr;ksa dk iz;ksx djrs gq, dsUnz ljdkj ,rnn~okjk Hkkjrh; izfrHkwfr ,oa fofue; cksMZ (fons'kks iksVZiQksfy;ks fuos'kd) fofu;e] 2014 ds varxZr iathÑr fons'kh iksVZiQksfy;ks fuos'kdksa dks mDr /kjk ds iz;kstuksa gsrq fons'kh laLFkkxr fuos'kd ds :i esa fofufnZ"V djrh gSA ¹vf/lwpuk la- 9@2014@iQk- la-&173@10@2014&vk;dj fu- I º nhif'k[kk 'kekZ] mi lfpo MINISTRY OF FINANCE ( Department of Revenue ) [CENTRAL BOARD OF DIRECT T AXES] NOTIFICA TION New Delhi, the 22nd January , 2014 S.O. 199(E).— In exercise of the powers conferred by clause

(a) of the Explanation to Section 1 15 AD of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies Foreign Portfolio Investors registered under the Securities and Exchange Board of India (Foreign Portfolio Investors) Regulations, 2014, as Foreign Institutional Investor for the puposes of the said section. [Notification No. 9/2014/ F . No. 173/10/2014-(IT A.I)] DEEPSHIKHA SHARMA , Dy . Secy .

Source: the department’s file.

← Notification No. 7/2014 [F. No. 203/55/2012-ITA-II]/SO 415(E) · Notification No. Notificatoin No. GSR 22(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.