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Case law › Notifications › 2016 › Notification No. 56 /2016 [F.No.142/8/2016-TPL] / S.O.2322 (E)
Notification 6 July 2016

Notification No. 56 /2016 [F.No.142/8/2016-TPL] / S.O.2322 (E)

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

What this is

Notification No. 56 /2016 [F.No.142/8/2016-TPL] / S.O.2322 (E) was published on 6 July 2016. Its subject is To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)].

What it does

An order of the Central Government under sub-section (2) of section 138 of the Income-tax Act, 1961. Having regard to all the relevant factors, the Central Government directs that no public servant shall produce before any person or authority any document, record, information or computerised data, or any part of it, that comes into his possession in the discharge of official duties in respect of a valid declaration made under the Income Declaration Scheme, 2016 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.138s.258

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)
ORDER

New Delhi, the 6th July, 2016

S.O.2322 (E)- In exercise of the powers conferred by sub-section (2) of section 138 of the Income-tax Act, 1961(43 of 1961), the Central Government having regard to all the relevant factors, hereby directs that no public servant shall produce before any person or authority any such document or record or any information or computerised data or part thereof as comes into his possession during the discharge of official duties in respect of a valid declaration made under 'the Income Declaration Scheme, 2016', contained in Chapter IX of the Finance Act, 2016 (28 of 2016).

[Notification No. 56 /2016, F.No.142/8/2016-TPL]

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

From when

Not stated in the extract.

What to watch

Where you meet it

In resisting a summons or a request for production of records relating to a declaration made under the Income Declaration Scheme, 2016.

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. GSR 674(E) [F.NO.Q-29016/2/2015-AD.1C (AAR)]  ·  Notification No.55 /2016 [F. No. 142/26/2015-TPL] / SO 2226(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.