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Case law › Notifications › 2015 › Notification No. 48/2015 [F. No. 196/36/2012-ITA-I] / SO 1635(E)
Notification 18 June 2015

Notification No. 48/2015 [F. No. 196/36/2012-ITA-I] / SO 1635(E)

¹Hkkx IIµ[k.M 3(ii)] Hkkjr dk jkti=k % vlk/kj.k 3

What this is

Notification No. 48/2015 [F. No. 196/36/2012-ITA-I] / SO 1635(E) was published on 18 June 2015. Its subject is ¹Hkkx IIµ[k.M 3(ii)] Hkkjr dk jkti=k % vlk/kj.k 3.

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.

¹Hkkx IIµ[k.M 3(ii)] Hkkjr dk jkti=k % vlk/kj.k 3
NOTIFICATION
New Delhi, the 18th June, 2015
[No. 48 /2015]
S.O. 1635(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, "West Bengal Electricity Regulatory Commission", a Commission constituted under the Electricity Regulatory Commission Act, 1978 (West Bengal Act No. 14 of 1998), of West Bengal in respect of the following specified income arising to that Commission, namely:-
(a) income from the fund maintained in accordance with the provisions of the West Bengal Electricity Regulatory Commission (Manner of application of Fund) Rules, 2006;
(b) income from the fees collected in accordance with the provisions of the West Bengal Electricity (fees for application for grant of license) Rules, 2005, notified by the Government of West Bengal.
2. This notification shall be applicable for the financial years 2011-12 to 2015-16.
3. The notification shall be effective subject to the conditions that West Bengal Electricity Regulatory Commission –
(a) shall 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 provision of clause (g) of sub-section (4C) Section 139 of the said Act.
[F. No. 196/36/2012-ITA-I]
DEEPSHIKHA SHARMA, Director
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.

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. 47/2015 [F. No.196/82/2012-ITA-I] / SO 1634(E)  ·  Notification No. 164/2015 [F.No.V. 27015/2/2015-SO (NAT.COM)]/SO 1632(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.