Case law › Notifications › 2018 › Notification No. 55 /2018 [F.No. 178/15/2018-ITA-I)] / SO 4982(E)

Notification 26 September 2018

Notification No. 55 /2018 [F.No. 178/15/2018-ITA-I)] / SO 4982(E)

5646 Gi/2018 (1)

What this is

Notification No. 55 /2018 [F.No. 178/15/2018-ITA-I)] / SO 4982(E) was published on 26 September 2018. Its subject is 5646 Gi/2018 (1).

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.80D	s.2, s.126

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.

5646 GI/2018 (1)
िवनयशील गौतम, अवर सिचव

MINISTRY OF FINANCE
(Department of Revenue)
[CENTRAL BOARD OF DIRECT TAXES]
NOTIFICATION
New Delhi, the 26th September, 2018
S.O. 4982(E).— In exercise of the powers conferred by clause (a) of sub section (2) of section 80D of the Income Tax Act, 1961 (43 of 1961), the Central Government hereby notifies the Ex-Servicemen Contributory Health Scheme of the Department of Ex-Servicemen Welfare, Ministry of Defence, for the purposes of the said clause for the assessment year 2019-20 and subsequent assessment years.

[Notification No. 55 /2018 (F.No. 178/15/2018-ITA-I)]
VINAY SHEEL 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. 9 /2018 [F.No.178/29/2017-ITA-I)] / SO 697(E) — Contributory Health Service Scheme of the Department of Atomic Energy notified under section 80D 16 February 2018
Circular No. 19/2015 — Circular No.- 19 /2015 27 November 2015
Notification No. 251 — Occupational Therapy Home for Children notified under section 80D 12 January 1970

← Notification No. 59/2018 [F. No. 225/355/2018-ITA-II] SO 5157(E) · Notification No. 57/2018 [F.No.300196/41/2018-ITA-I] / SO 4984(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.