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Case law › Notifications › 2016 › Notification No. 22/2016 [F.No. 196282014-lTA-I]
Notification 29 March 2016

Notification No. 22/2016 [F.No. 196282014-lTA-I]

[To be published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii)]

What this is

Notification No. 22/2016 [F.No. 196282014-lTA-I] was published on 29 March 2016. Its subject is [To be published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (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.3s.3
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.

[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
Central Board of Direct Taxes

NOTIFICATION

New Delhi, the / March, 2016

S.O (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 Andhra Pradesh Electricity Regulatory Commission, a Commission constituted under the Andhra Pradesh Electricity Reform Act, 1998 (Government of Andhra Pradesh Act No. 30 of 1998), in respect of the following specified income arising to that Commission, namely:-

(a) Licence fee received under the Electricity Act, 2003;
(b) Grants-in-Aid received from Government;
(c) Interest earned on investment or deposit in nationalised bank or financial institutions.

2. This notification shall be subject to the conditions that the Andhra Pradesh Electricity Regulatory Commission:-

(a) shall not engage in any commercial activity;
(b) its activities and the nature of the specified income remain unchanged throughout the financial years; and
(c) shall file return of income in accordance with the provision of clause (g) of sub-section (4C) of section 139 of the Income-tax Act, 1961.

3. This notification shall be deemed to have been applicable for the financial year 2014-2015 and shall apply with respect to the financial years 2015-2016, 2016-2017, 2017-2018 and 2018-2019.

[Notification No. 12/2016 F.No. 196282014-ITA-II]

The Manager,
Government of India Press,
Mayapuri Press,
New Delhi.

To

(DEEPSHIKHA SHARMA)
Director, Government of India

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. 23/2016 [F.No.196/13/2015-ITA-I] / SO 1251(E)  ·  Notification No. G.S.R 339(E) [F. No. Admn.3004(1)/OLD/RRs/2015-16] →

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.