VittSphere ONE Calculators Blog CA Prabhakar Kumar · FCA · ICAI 560762

Case law › Notifications › 2018 › Notification No. 89/2018 [F.No.500/124/97-FTD-II]S.O. 6247(E)

Notification 21 December 2018

Notification No. 89/2018 [F.No.500/124/97-FTD-II]S.O. 6247(E)

A notification

What this is

Notification No. 89/2018 [F.No.500/124/97-FTD-II]S.O. 6247(E) was published on 21 December 2018. Its subject is A notification.

The instrument itself

The department publishes this one as a scanned document rather than as text, so there is nothing here for us to reproduce. The signed document is on the department’s own site — this file.

← Notification No. 7/2018 · Notification No. 88/2018/ F. No. 370142/17/2018-TPL / GSR 1217(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.