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Case law › Notifications › 2016 › Notification No. 109/2016/F. No.196/17/2015-ITA.I / S.O. 3606(E)
Notification 1 December 2016

Notification No. 109/2016/F. No.196/17/2015-ITA.I / S.O. 3606(E)

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

What this is

Notification No. 109/2016/F. No.196/17/2015-ITA.I / S.O. 3606(E) was published on 1 December 2016. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

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
s.139s.2, s.263, s.349

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)
NOTIFICATION

New Delhi, the 1st December, 2016

S.O. 3606(E).—In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961) the Central Government hereby notifies for the purposes of the said clause, the 'Chandigarh Building and Other Construction Workers Welfare Board', a board constituted by the Administrator, Union Territory, Chandigarh in respect of the following specified income arising to the said board, as follows :-

i) Proceeds of the Cess collected under the Building & Other Construction Workers Welfare Cess Act, 1996 (28 of 1996) and rules thereunder.

ii) Interest income received from investment.

2. This notification shall be applicable for the above specified income of the Chandigarh Building and Other Construction Workers Welfare Board for the financial year 2015-16 to 2019-20.

3. The Notification shall be effective subject to the following conditions, namely:-

(a) the 'Chandigarh Building and Other Construction Workers Welfare Board' does not engage in any commercial activity;

(b) the activities and the nature of the specified income of 'Chandigarh Building and Other Construction Workers Welfare Board' remain unchanged throughout the financial year ; and

(c) the 'Chandigarh Building and Other Construction Workers Welfare Board' files return of income in accordance with the provision of clause (g) of sub section (4C) of section 139 of the said Act.

[Notification No. 109/2016/F. No.196/17/2015-ITA.I]

DEEPSHIKHA SHARMA, Director

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

ALOK KUMAR
Digitally signed by ALOK KUMAR
Date: 2016.12.05 13:57:37
+05'30'

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 11/2016  ·  Notification No. 110/2016/F. No.196/38/2015-ITA-I] / S.O. 3605(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.