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Case lawNotifications2017 › Notification No. 67 /2017 [F. No. 300196/7/2017-ITA-I]/ SO 2278(E)
Notification 20 July 2017

Notification No. 67 /2017 [F. No. 300196/7/2017-ITA-I]/ SO 2278(E)

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

What this is

Notification No. 67 /2017 [F. No. 300196/7/2017-ITA-I]/ SO 2278(E) was published on 20 July 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.139s.2, s.263, s.349

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 20th July, 2017
S.O. 2278(E).—In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, 'National Council of Science Museums', Kolkata, an autonomous body established under the Ministry of Culture, Government of India, in respect of the following specified income arising to the Council, namely:—
a) Amount received in the form of grants-in-aid and subsidies from Government of India;
b) Fees or subscription by sale of tickets;
c) Charges for maintenance recovered for use of auditorium and other public facilities for scientific and educational purposes; and
d) Income arising or derived by way of interest received from investment.
2. This notification shall be effective subject to the conditions that National Council of Science Museums, Kolkata,—
(a) shall not engage in any commercial activity;
(b) activities and the nature of the specified income shall remain unchanged throughout the financial years; and
(c) shall file return of income in accordance with the provision of clause (g) of sub-section (4C) of section 139 of the Income-tax Act, 1961.
3. This notification shall apply with respect to the financial years 2017-2018, 2018-2019, 2019-2020 and 2020-2021.
[Notification No. 67 /2017/F. No. 300196/7/2017-ITA-I]
DEEPSHIKHA SHARMA, Director
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.
ALOK KUMAR Digitally signed by ALOK KUMAR
Date: 2017.07.24 12:25:41 +05'30'

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. 66 /2017 [F.No.300196/9/2017-ITA-I] / SO 2277(E)  ·  Notification No. 68 /2017 [F. No. 300196/01/2017-ITA-I] / SO 2279(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.