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Case law › Notifications › 2015 › Notification No. 47/2015 [F. No.196/82/2012-ITA-I] / SO 1634(E)
Notification 18 June 2015

Notification No. 47/2015 [F. No.196/82/2012-ITA-I] / SO 1634(E)

2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]

What this is

Notification No. 47/2015 [F. No.196/82/2012-ITA-I] / SO 1634(E) was published on 18 June 2015. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.
Under the 1961 ActNow
s.10s.11, s.19
s.139s.2, s.263, s.349

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 18th June, 2015

[No. 47/2015]

S.O. 1634(E).—In exercise of the powers conferred by clause (46) of Section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, "Punjab State AIDS Control Society", a body constituted by the Government of Punjab, in respect of the following specified income arising to that body, namely:—

(a) amount received in form of grants-in-aid from the Government of India; and

(b) interest earned on grants-in-aid from the Government of India.

2. This notification shall be deemed to have been applied for the financial years 2011-12, 2012-13, 2013-14, 2014-15 and 2015-16.

3. This notification shall be effective subject to the conditions, namely, that the Punjab State AIDS Control Society:-

(a) does not engage in any commercial activity;

(b) its activities and the nature of the specified income remain unchanged throughout the financial years; and

(c) it files return of income in accordance with the provisions of clause (g) of sub-section (4C) of Section 139 of the Income-tax Act, 1961.

[F. No.196/82/2012-ITA-I]

DEEPSHIKHA SHARMA, Director

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

← Notification No. 49/2015 [F.No.142/1/2015-TPL] / SO 1660(E)  ·  Notification No. 48/2015 [F. No. 196/36/2012-ITA-I] / SO 1635(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.