Case law › Notifications › 2016 › Notification No. 85 /2016 [F.No.142/13/2015-TPL] / SO 3075(E)

Notification 28 September 2016

Notification No. 85 /2016 [F.No.142/13/2015-TPL] / SO 3075(E)

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

What this is

Notification No. 85 /2016 [F.No.142/13/2015-TPL] / SO 3075(E) was published on 28 September 2016. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(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 Act	Now
s.32	s.33, s.66
s.32AD	no counterpart recorded

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 28 th September, 2016
INCOME-TAX
S.O. 3075 (E).— In exercise of the powers conferred by section 32 and section 32AD of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the following districts of the State of Andhra Pradesh as backward areas under the first proviso to clause (iia) of sub-section (1) of section 32 and sub-section (1) of section 32AD of the said Act, namely:—
1. Anantapur
2. Chittoor
3. Cuddapah
4. Kurnool
5. Srikakulam
6. Vishakhapatnam
7. Vizianagaram
2. This notification shall come into force on the date of its publication in the Official Gazette.
[Notification No. 85 /2016/F.No.142/13/2015-TPL]
PITAMBAR DAS, Director (Tax Policy & Legislation)
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.

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.

Circular No. 20/2019 — Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Circular No. 2.0/2019 New De 19 August 2019
Circular No. 3/2017 — Circular No.- 3/2017 20 January 2017
Notification No. 123/2016/F. No. 133/33/2015-TPL (Part-I) / G.S.R. 1180(E) — ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5 28 December 2016
Notification No. 103/2016 [F.No.370142/29/2016 -TPL] / SO 3399(E) — Ministry of Finance 7 November 2016
Notification No. 13 /2016 [F. No.142/33/2015-TPL] / SO 650(E) — [To BE Published in the Gazette of INDIA Extraordinary, Part II, section 3, Sub-section (ii)] 3 March 2016
Notification No. 71/2015 [F.No.142/13/2015-TPL] / SO 2241(E) — [To BE Published in the Gazette of INDIA, Extraordinary, Part-ii, section 3, Sub-section (ii)] 17 August 2015

← Notification No. 87/2016 [F.No.133/23/2015-TPL] / SO 3079(E) · Notification No. 84 /2016 [F. No. 142/10/2014-TPL] / SO 2979(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.