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Case law › Notifications › 2016 › Notification No. 114/2016 [F.No. 500/02/2015-FT&TR-III] / S.O. 4033(E)
Notification 14 December 2016

Notification No. 114/2016 [F.No. 500/02/2015-FT&TR-III] / S.O. 4033(E)

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

What this is

Notification No. 114/2016 [F.No. 500/02/2015-FT&TR-III] / S.O. 4033(E) was published on 14 December 2016. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

What it does

In exercise of the powers under sub-section (1) of section 94A of the Income-tax Act, 1961, the Central Government rescinds its notification No. 86 of 2013, published as S.O. 3307(E) dated 1 November 2013, with effect from the date of publication of this notification in the Official Gazette. The rescission is expressed to be except as respects things done or omitted to be done before the rescission.

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
s.94As.176

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 14th December, 2016
No. 114 /2016
S. O. 4033 (E). – In exercise of the powers conferred by sub section (1) of section 94A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby rescinds the notification of the Government of India in the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, number 86 of 2013 published in the Gazette of India, Part II, section 3, sub-section (ii) vide S.O. 3307(E) dated 1st November 2013, except as respects things done or omitted to be done before such rescission, with effect from the date of publication of this notification in the Official Gazette.
[F.No. 500/02/2015-FT&TR-III]
GAURAV SHARMA, Under Secy,
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: 2016.12.15 18:18:04
+05'30'

From when

The date of publication in the Official Gazette.

What to watch

Where you meet it

In deciding whether the section 94A consequences applied to a transaction, and in a deduction of tax at source on a payment to the notified jurisdiction.

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. 119/2016 [F. No. 500/02/2015-FT & TR-III] / SO 4082(E)  ·  Notification 12/2016 →

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.