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Case lawNotifications2015 › Notification No. 72/2015 [F. No. 165/5/2014-ITA-I] / SO 2298(E)
Notification 24 August 2015

Notification No. 72/2015 [F. No. 165/5/2014-ITA-I] / SO 2298(E)

3607 Gi/2015 (1)

What this is

Notification No. 72/2015 [F. No. 165/5/2014-ITA-I] / SO 2298(E) was published on 24 August 2015. Its subject is 3607 Gi/2015 (1).

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

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.

3607 GI/2015 (1)
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 24th August, 2015
(Income Tax)
S.O. 2298(E).—In exercise of the powers conferred by the clause (22B) of section 10 of the Incometax Act, 1961 (43 of 1961), the Central Government hereby specifies the Press Trust of India Limited, New Delhi as a news agency set up in India solely for collection and distribution of news, for the purpose of the said clause for three assessment years 2016-17 to 2018-19.

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

2. The notification is subject to the condition that the news agency applies its income or accumulates it for application solely for collection and distribution of news and does not distribute its income in any manner to its members.

[Notification No. 72/2015/F. No. 165/5/2014-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. Noification No. 3/2015  ·  Notification No. 73/2015 [F. No. 187/13/2015 (ITA.I)] / SO 2299(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.