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Case lawNotifications2016 › Notification No. 79/2016 [F.No. 203/135/2007/ITA.II] / SO 2882(E)
Notification 6 September 2016

Notification No. 79/2016 [F.No. 203/135/2007/ITA.II] / SO 2882(E)

A notification

What this is

Notification No. 79/2016 [F.No. 203/135/2007/ITA.II] / SO 2882(E) was published on 6 September 2016. Its subject is A notification.

The instrument itself

The text, read by machine from the scan

This is not the department’s typed text. The department published this one as a scanned image of a signed paper, so there is no text in the file to copy. What follows was read off that image by optical character recognition and is reproduced without correction — the mistakes you can see are the machine’s, and there may be others you cannot. It is here so the document can be found and read; it is not a substitute for the file, which is linked below. Do not quote from this page.

2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART TI-—SEc. 3(ii)]

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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 6th September, 2016
S.O. 2882(E).—In exercise of the powers conferred under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 read with rules 5C and 5E of the Income-tax Rules, 1962, the
Central Government hereby rescinds the notification of the Government of India, Ministry of
Finance, Department of Revenue number 35/2008 dated 14th March, 2008 published in the Gazette of India, Part II, Section 3, Subsection (ii) vide S.O. 798 dated 14th March, 2008 with effect from
Ist April, 2007 and shall be deemed that the said notification has not been issued for any tax benefits under the Income-tax Act, 1961 or any other law of the time being in force.
[Notification No. 79/2016/F. No. 203/135/2007/ITA. U]
DEEPSHIKHA SHARMA, Director
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapurl, New DaRLT 0069-7
and Published by the Controller of Publications, Delhi-1 10054.
| HARINDRA — fgmabcse
KU MAR os 2916.09.08 15:56.08
+05'30°
:

Source: the department’s scanned file.

← Notification No. 78/2016 [F.No. 203/29/2005/ITA.II] / SO 2883(E)  ·  Notification No. 77/2016/F.No.503/4/2013-SO/FT&TR-II(1)/SO 2853(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.