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Case law › Notifications › 2016 › Notification No. 124/2016, F.No.142/11/2016-TPL / S.O. 4222(E)
Notification 29 December 2016

Notification No. 124/2016, F.No.142/11/2016-TPL / S.O. 4222(E)

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

What this is

Notification No. 124/2016, F.No.142/11/2016-TPL / S.O. 4222(E) was published on 29 December 2016. Its subject is To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)].

What it does

In exercise of the power under section 202 of the Finance Act, 2016, the Central Government amends its notification S.O. 1902(E) dated 26 May 2016 by substituting for "31st day of December, 2016" the words "31st day of January, 2017". The effect is to extend by a month the date fixed by that notification under the scheme contained in Chapter IX of the Finance Act, 2016.

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.202s.390

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 (ii)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 29th December, 2016

NOTIFICATION

S.O. 4222(E).- In exercise of the powers conferred by section 202 of the Finance Act, 2016 (28 of 2016), the Central Government hereby amends the notification of the Ministry of Finance (Department of Revenue), number S.O.1902(E) dated the 26th May, 2016, published in the Gazette of India, Extraordinary, Part-II, Section-3, Subsection (ii) dated the 26th May, 2016, namely:-

2. In the said notification, for the figures, letters and words "31st day of December, 2016", the figures, letters and words "31st day of January, 2017" shall be substituted.

[Notification No. 124/2016, F.No.142/11/2016-TPL]

(Dr. T.S. Mapwal)
Under Secretary to the Government of India

Note: Principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) dated the 26th May, 2016 vide notification under S.O. 1902(E) dated the 26th May, 2016.

From when

29 December 2016, the substituted date being 31 January 2017.

What to watch

Where you meet it

In the record of a declaration made under the scheme in Chapter IX of the Finance Act, 2016, where the timeliness of what had to be done by the notified date is in question.

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. 14/2016  ·  Notification No. 123/2016/F. No. 133/33/2015-TPL (Part-I) / G.S.R. 1180(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.