Case law › Notifications › 2015 › Notification No. 51/2015 [F. No. 275/11/2015-IT (B)] / SO 1703(E)

Notification 25 June 2015

Notification No. 51/2015 [F. No. 275/11/2015-IT (B)] / SO 1703(E)

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

What this is

Notification No. 51/2015 [F. No. 275/11/2015-IT (B)] / SO 1703(E) was published on 25 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 Act	Now
s.115UB	s.224
s.197A	s.393, s.400, s.402

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 25th June, 2015
No. 51 /2015
INCOME-TAX
S.O. 1703(E).—In exercise of the powers conferred by sub-section (1F) of Section 197A of the
Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that no deduction of tax under
Chapter XVII of the said Act shall be made on the payments of the nature specified in clause (23FBA) of
sSection 10 of the said Act received by any investment fund as defined in clause (a) of the Explanation 1 of
section 115UB of the said Act.
2. This notification shall come into force from the date of its publication in the Official Gazette.
[F. No. 275/11/2015-IT (B)]
SANDEEP SINGH, Under Secy.
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.

Circular No. 12/2023 — Clarification regarding taxability of income earned by a non resident investor from off shore investments in investment 12 July 2023
Notification No. 43/2017[F. No. 370142/09/2017-TPL] / SO 1789(E) — Ministry of Finance 5 June 2017
Notification No. S.O. 3288(E) [F. No. 275/27/2025-IT(B)] — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 18 July 2025
Notification No. 67/2025 [F. No. 275/38/2025-IT(B)] / S.O. 2768(E) — 4 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 20 June 2025
Notification No. 27/2025 [F. No. 370142/13/2025-TPL] / SO 1615(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 4 April 2025
Notification No. 1/2025 [F.No. 275/25/2023-IT(B)] / SO 19(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 2 January 2025

← Notification No. 53/2015 [F.No. 203/21/2015-ITA.II] · Notification No. 50/2015 [F.No.142/9/2015-TPL] / SO 1683(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.