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Case law › Notifications › 2017 › Notification No.28/2017, F.No.370142/10/2017-TPL/S.O. 1057(E)
Notification 5 April 2017

Notification No.28/2017, F.No.370142/10/2017-TPL/S.O. 1057(E)

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

What this is

Notification No.28/2017, F.No.370142/10/2017-TPL/S.O. 1057(E) was published on 5 April 2017. 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.269STs.2, s.186, s.189

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)
New Delhi, the 5th April, 2017
NOTIFICATION
S.O. 1057(E).- In exercise of the powers conferred by clause (iii) of the proviso to section 269ST of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that the provision of section 269ST shall not apply to receipt by any person from an entity referred to in sub-clause (b) of clause (i) of the proviso to section 269ST.
2. The notification shall be deemed to have come into force with effect from 1st day of April, 2017.
[Notification No.28/2017, F.No.370142/10/2017-TPL
(Dr. T.S. Mapwal)
Under Secretary to the 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. S.O. 1218(E)  ·  Notification No. 27/2017/F. No. 370142/32/2017-TPL/G.S.R. 331(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.