Notification No. 37/2017[F. No. 370133/6/2017-TPL] / SO 1513(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]

What this is

Notification No. 37/2017[F. No. 370133/6/2017-TPL] / SO 1513(E) was published on 11 May 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 Act	Now
s.139AA	s.262

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)
NOTIFICATION

New Delhi, the 11th May, 2017

S.O. 1513 (E).—In exercise of the powers conferred by sub-section (3) of section 139AA of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that the provisions of section 139AA shall not apply to an individual who does not possess the Aadhaar number or the Enrolment ID and is:-

(i) residing in the States of Assam, Jammu and Kashmir and Meghalaya;
(ii) a non-resident as per the Income-tax Act, 1961;
(iii) of the age of eighty years or more at any time during the previous year;
(iv) not a citizen of India.

2. This notification shall come into force with effect from the 1st day of July, 2017.

[Notification No. 37/2017, F. No. 370133/6/2017-TPL]

ABHISHEK GAUTAM, Under Secy.

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. 25/2025 [F. No. 370142/1/2025-TPL] / GSR 217(E) — Ministry of Finance 3 April 2025
Notification No. 26/2025 [F. No. 370142/1/2025-TPL] / SO 1605(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 3 April 2025
Circular No. 3/2023 — Consequences of PAN becoming inoperative as per the newly substituted rule 114AAA 28 March 2023
Circular No. 7/2022 — Clarification with respect to relaxation of provisions of rule 114AAA of income tax rules 1962 prescribing the manner of 30 March 2022
Notification No. 113/2021 [F. No. 370142/35/2020-TPL-Part 1] / SO 3814(E) — Ministry of Finance 17 September 2021
Notification No. 20/2021 [F. No. 370142/35/2020-TPL] / SO 1432(E) — Ministry of Finance 31 March 2021

← Notification No.38/2017 [F. No. 203/24/2016/ITA-II] / SO 1588(E) · Notification No. 36/2017[F. No. 370142/7/2017-TPL] / SO 1381(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.