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Case law › Notifications › 2018 › Notification No. 59/2018 [F. No. 225/355/2018-ITA-II] SO 5157(E)
Notification 1 October 2018

Notification No. 59/2018 [F. No. 225/355/2018-ITA-II] SO 5157(E)

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

What this is

Notification No. 59/2018 [F. No. 225/355/2018-ITA-II] SO 5157(E) was published on 1 October 2018. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

What it does

An order under sub-section (2) of section 138 of the Income-tax Act, 1961. Having regard to all relevant factors in respect of a valid declaration made under the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016, contained in Chapter IX-A of the Finance Act, 2016 as inserted by the Taxation Laws (Second Amendment) Act, 2016, the Central Government directs that no public servant shall produce before any person or authority any document, record, information or computerised data, or part of it, that comes into his possession in the discharge of official duties regarding the PMGKY Scheme, other than those specified in section 199-O of the Taxation Laws (Second Amendment) Act, 2016.

Who it reaches

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.138s.258
s.199s.390

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)

ORDER

New Delhi, the 1st October, 2018

S.O. 5157(E).—In exercise of powers conferred under sub-section (2) of section 138 of Income-tax Act, 1961 (43 of 1961), Central Government, having regard to all relevant factors in respect of a valid declaration made under 'Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016 (PMGKY Scheme), contained in Chapter IXA of the Finance Act, 2016, inserted by the Taxation Laws (Second Amendment) Act, 2016 (No. 48 of 2016), hereby directs than no public servant shall produce before any person or authority, any such document or record or any information or computerised data or part thereof as comes into his possession during the discharge of official duties regarding the PMGKY Scheme, other than those specified in section 199-O of Taxation Laws (Second Amendment) Act, 2016 (No. 48 of 2016).

[Notification No. 59/2018, F. No. 225/355/2018-ITA-II]

RAJARAJESWARI R., 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.

What to watch

Where you meet it

When a summons, requisition or order calls for production of records relating to a Pradhan Mantri Garib Kalyan Yojana declaration.

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. 60/2018 [F.No. 370142/9/2017-TPL] SO 5054(E)  ·  Notification No. 55 /2018 [F.No. 178/15/2018-ITA-I)] / SO 4982(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.