Case law › Notifications › 2017 › Notification No. 87/2017 [F.No.176/9/2017-ITA-I] / SO 3441(E)

Notification 27 October 2017

Notification No. 87/2017 [F.No.176/9/2017-ITA-I] / SO 3441(E)

Ministry of Finance

What this is

Notification No. 87/2017 [F.No.176/9/2017-ITA-I] / SO 3441(E) was published on 27 October 2017. Its subject is Ministry of Finance.

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.80G	s.133, s.332, s.354

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.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 27th October, 2017
INCOME-TAX
S.O. 3441(E).-In exercise of the powers conferred by clause (b) of sub-section (2) of section 80G of the Income-tax Act, 1961 (42 of 1961), the Central Government hereby notifies "Arulmigu Kapaleeswarar Thirukoil, Mylapore, Chennai," to be place of historic importance and a place of public worship of renown throughout the state of Tamil Nadu for the purposes of the said section.
6407 GI/2017
[Notification No. 87/2017/F. No. 176/9/2017-ITA-II]
DEEPSHIKHA SHARMA, Director
Uploaded by Jeo of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.
Digitally signed by ALOK KUMAR
Date: 2017.10.30 15:53:04 +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.

Circular No. 6/2026 — Condonation of delay in filing Form No. 10AB electronically for approval under clause(ii) of the first proviso to sectio 2 July 2026
Notification No. 166/2025 [F. No. 300176/2/2025/ITA-I] / SO 5551(E) — Minstry of Finance 2 December 2025
Notification No. 40/2024 [F. No. 176/2/2023-ITA-I] / SO 1771(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 23 April 2024
Notification No. 34/2023 [F. No. 370142/13/2023-TPL] / GSR 399(E) — Ministry of Finance 30 May 2023
Notification No. 29/2022 [F. No.176/2/2022-ITA-I] / SO 1770(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 11 April 2022
Notification No. 36/2021 [F. No. 176/1/2021/ITA-I]/SO 1698(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 23 April 2021

← Notification No. F. No. F. 1/5/2011-SEZ / SO 3535(E) · Notification No. 88/2017 [F. No. 300196/22/2017-ITA-I] SO 3440(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.