Notification No.30/2017[F.No.225/286/2015-ITA-II]

A notification

What this is

Notification No.30/2017[F.No.225/286/2015-ITA-II] was published on 19 April 2017. 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 Do not quote from this page.

(TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART Il, SECTION 3, SUB-
SECTION (ii))
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
New Delhi, the 19" of April, 2017
NOTIFICATION
In pursuance of sub-clause (ii) of clause (a) of sub-section (1) of Section 138
of the Income-tax Act, 1961, the Central Government hereby specifies Inspector
General of Police, Economic Offences Wing, CSO, Kerala for the purposes of the said clause.
It is clarified that income-tax authority, as specified in Notification No. SO No.
731(E) dated 28.07.2000, shall-
(i) furnish only relevant and precise information after forming an opinion that furnishing of such information is necessary so as to enable the above notified authority to perform its functions under the law being administered by it; and (ii) convey to the authority being specified vide this notification to maintain absolute confidentiality in respect of the information being furnished.
(Rohit Garg)
Director-ITA.I], CBDT
(F.No. 225/286/2015-ITA.1I)
Notification No. 40/2017
To
The Manager,
Government of India Press,
Mayapuri, New Delhi
Copy forwarded to:-
1. PS to FM/PS to MoS(R)/PPS to RS
2. Chairman, CBDT and all Members, CBDT
3. Chief-Secretary, Kerala
4. All Pr.CCsIT/DGsIT for kind information
5. O/o Pr. DGIT(Systems) for placing on the website: incometaxindia.gov.in
6. ITCC, Central Board of Direct Taxes (4 copies)
7. Addl. CIT, Data base Cell for uploading on Departmental Website
8. Guard file Ae (Rohit Garg)
Director-ITA.I], CBDT

Source: the department’s scanned file.

← Notification No. 32/2017 [F.No. 370142/21/2016-TPL] / GSR 399(E) · Notification No.31/2017[F.No.225/46/2016-ITA-II] →

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.