VittSphere ONE Calculators Blog CA Prabhakar Kumar · FCA · ICAI 560762
Calculators Blog Handle my notice
Case law › Notifications › 2017 › Notification No. 13/2017 [F. No. 370142/2/2017-TPL] / SO 600(E)
Notification 23 February 2017

Notification No. 13/2017 [F. No. 370142/2/2017-TPL] / SO 600(E)

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

What this is

Notification No. 13/2017 [F. No. 370142/2/2017-TPL] / SO 600(E) was published on 23 February 2017. 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 ActNow
s.10s.11, s.19
s.295s.533

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 23rd February, 2017
INCOME-TAX
S.O. 600(E).–In exercise of the powers conferred by clause (48) of section 10 read with section 295 of the
Income-tax Act, 1961 (43 of 1961), the Central Government, having regard to the national interest, hereby notifies for the
purposes of the said clause, the National Iranian Oil Company, as the foreign company and the Memorandum of
Understanding entered between the Government of India in the Ministry of Petroleum and Natural Gas and the Central
Bank of Iran on the 20th day of January, 2013 as modified by the minutes of meeting signed on the 16th August, 2016
between the Government of India, Ministry of Finance, Department of Economic Affairs and Bank Markazi Jomhouri
Islami Iran, as the agreement subject to the condition that the said foreign company shall not engage in any activity in
India, other than the receipt of income under the agreement aforesaid.
2. This notification shall be deemed to have come into force from the 16th day of August, 2016.
[Notification No. 13/2017/ F. No. 370142/2/2017-TPL]
RAJESH KUMAR KEDIA, Director
Explanatory Memorandum:- It is certified that no person is being adversely affected by giving this retrospective effect
to this notification.
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.

← Notification No. 04/2017 [F. No. ADMN/RESIGNATION/10/02/2007/01-DIT(S)  ·  Notification No. 15 /2017 [F.No.178/7/2016-ITA-I] / SO 617(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.