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Case law › Notifications › 2015 › Notification No. 95/2015 [F.No.142/28/2012-(SO)TPL] / SO 3545(E)

Notification 30 December 2015

Notification No. 95/2015 [F.No.142/28/2012-(SO)TPL] / SO 3545(E)

Income-tax (22nd Amendment) Rules, 2015

What this is

Notification No. 95/2015 [F.No.142/28/2012-(SO)TPL] / SO 3545(E) was published on 30 December 2015. Its subject is Income-tax (22nd Amendment) Rules, 2015.

This amends the Income-tax Rules. What it changes is the Rules, not the Act — and a rule can never take away what the section gives.

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. 1/2016 [F. No. 133/41/2015 –TPL)] / GSR 21(E) · Notification No. 94/2015 [F. No. 503/08/2004-FTD-I] / SO 3499(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.