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Case law › Notifications › 2016 › Notification No. 1/2016 [F. No. 133/41/2015 –TPL)] / GSR 21(E)
Notification 12 January 2016

Notification No. 1/2016 [F. No. 133/41/2015 –TPL)] / GSR 21(E)

[To BE Published in the Gazette of INDIA, Extraordinary, Part –ii, section 3, Sub-section (i)]

What this is

Notification No. 1/2016 [F. No. 133/41/2015 –TPL)] / GSR 21(E) was published on 12 January 2016. Its subject is [To BE Published in the Gazette of INDIA, Extraordinary, Part –ii, section 3, Sub-section (i)].

What it does

A corrigendum to Notification No. 93/2015 dated 16 December 2015, published vide G.S.R. 978(E). At page 17, in line 49, the words "does not exceed" are to be read as "exceeds". The condition in that line is thereby reversed in sense.

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.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART –II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF DIRECT TAXES)
INCOME-TAX
CORRIGENDUM

New Delhi, the 12th January, 2016

G.S.R. No.21(E).__In the notification of the Government of India in the Ministry of Finance, Department of Revenue(Central Board of Direct Taxes), number 93/2015, dated the 16th December, 2015, published vide number G.S.R. 978(E), dated the 16th December, 2015, in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i), at page 17, in line 49, for "does not exceed" read "exceeds".

[Notification No. 1 /2016 (F. No. 133/41/2015 –TPL)]

(R. Lakshmi Narayanan)
Under Secretary (TPL)

What to watch

Where you meet it

When applying the condition at page 17 of notification G.S.R. 978(E) to a set of facts.

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. 2/2016 [F.No. 501/07/1999-FTD-I] / SO 111(E)  ·  Notification No. 95/2015 [F.No.142/28/2012-(SO)TPL] / SO 3545(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.