Notification No. 62 [F. No. 142/21/2015 TPL]

Income–tax (11th Amendment) Rules, 2015

What this is

Notification No. 62 [F. No. 142/21/2015 TPL] was published on 7 August 2015. Its subject is Income–tax (11th Amendment) Rules, 2015.

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. 63/2015 [F.No.500/02/2003-FTD-1]/S.O. 2192(E) · Notification No.61/2015 [F.No.142/1/2015-TPL] / SO 2070(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.