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Case law › Notifications › 2015 › Notification No. 79 /2015 [F.No.187/38/2014 (ITA.I)] / SO 2812(E)
Notification 13 October 2015

Notification No. 79 /2015 [F.No.187/38/2014 (ITA.I)] / SO 2812(E)

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

What this is

Notification No. 79 /2015 [F.No.187/38/2014 (ITA.I)] / SO 2812(E) was published on 13 October 2015. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

What it does

Corrigenda to the jurisdiction notification S.O. 2752(E) dated 22 October 2014. In Schedule-I to that notification: against serial number 13, column (4), item (b), a new sub-item "(xxxi) Samta" is inserted after sub-item (xxx). Against serial number 18, in column (5), items (a), (b) and (c) are to read "(a) and (b)" respectively, and a new item (e) is inserted after item (d) covering persons being individuals deriving income from sources other than income from business or profession and residing within the territorial areas mentioned in item (c) of column (4); and in column (6), a new item (c) is inserted after item (b) covering all cases of persons referred to in the corresponding item (e) of column (5) whose principal source of income is salary. Against serial number 19, column (4), item (a), "8" is to be read as "18". Against serial number 24, column (4), item (b), a new sub-item "19. 562106" is inserted after "18. 562122"; and against serial number 26, column (4), item (b), "41. 562123" is inserted after "46. 562163".

Who it reaches

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.3s.3

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)

CORRIGENDA

New Delhi, the 13th October, 2015

(Income-Tax)

S.O.2812 (E).— In the notification of the Government of India in the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, number S.O. 2752(E), dated the 22nd October, 2014, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 22nd October, 2014, in Schedule-I,—

(I) against serial number 13, in column (4), in item (b), after sub-item (xxx), insert "(xxxi) Samta";

(II) against serial number 18,––
(a) in column (5),––
(i) in items (a), (b) and (c), for "(a), (b), and (c)", read "(a) and (b)" respectively;
(ii) after item (d), insert––
"(e) persons being individuals deriving income from sources other than income from business or profession and residing within the territorial areas mentioned in item (c) of column (4)";
(b) in column (6), after item (b), insert––
"(c) all cases of persons referred to in corresponding item (e) of column (5) whose principal source of income is 'salary'";

(III) against serial number 19, in column (4), in item (a), for "8", read "18";

(IV) against serial number 24, in column (4), in item (b), after sub-item "18. 562122", insert "19. 562106";

(V) against serial number 26, in column (4), in item (b), after sub-item "46. 562163", insert "41. 562123".

[Notification No.79 /2015/F.No.187/38/2014 (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.

What to watch

Where you meet it

In identifying the Assessing Officer competent for a salaried individual or for an assessee at one of the inserted pin codes, and in a jurisdiction objection to a notice.

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.80/2014 [F.No.187/39/2014 (ITA.I)]  ·  Notification No.78 /2015 [F. No.142/20/2015-TPL] / SO 2791(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.