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Case law › Notifications › 2015 › Notification No. 32/2015 [F. No. 134/48/2010-TPL] / SO 892(E)

Notification 31 March 2015

Notification No. 32/2015 [F. No. 134/48/2010-TPL] / SO 892(E)

Income Computation and Disclosure Standards under section 145(2) of the Income-tax Act, 1961 notified

What this is

Notification No. 32/2015 [F. No. 134/48/2010-TPL] / SO 892(E) was published on 31 March 2015. Its subject is Income Computation and Disclosure Standards under section 145(2) of the Income-tax Act, 1961 notified.

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. 33/2015 [F.No.142 /14/2014-TPL] / SO 915(E) · Notification No. 26/2015 →

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.