Notification No. 10/2016

Extension of due date for quarterly furnishing of 15G/15H declaration

What this is

Notification No. 10/2016 was published on 31 August 2016. Its subject is Extension of due date for quarterly furnishing of 15G/15H declaration.

This is an extension of time. It moves a date that the Act or the Rules otherwise fix, and it does so only for the compliance and the period it names — not for anything else that happens to fall due at the same time.

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. 76/2016 [F. No. 500/79/2008-FTD-II] / SO 2865(E) · Notification No. 75/2016 [F. No. 370142/19/2016-TPL] / SO 2747(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.