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Case law › Notifications › 2018 › Notification No. 91/2018 [F.No. 173/593/2018-ITA-I]/SO 6356(E)
Notification 28 December 2018

Notification No. 91/2018 [F.No. 173/593/2018-ITA-I]/SO 6356(E)

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

What this is

Notification No. 91/2018 [F.No. 173/593/2018-ITA-I]/SO 6356(E) was published on 28 December 2018. 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.295s.533

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 28th December, 2018

S.O. 6356(E).—In exercise of the powers conferred by clause (48) of section 10 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Government, having regard to the national interest, hereby notifies for the purposes of the said clause, the National Iranian Oil Company, as the foreign company and the arrangement for bilateral trade payments entered between the Government of India and the Government of Iran on 2nd November, 2018 as the arrangement subject to the condition that the said foreign company shall not engage in any activity in India, other than the receipt of income under the aforesaid arrangement.

2. This notification shall be deemed to have come into force from the 5th day of November, 2018.

[Notification No. 91/2018 /F. No. 173/593/2018-ITA-I]

VINAY SHEEL GAUTAM, Under Secy.

Explanatory Memorandum : It is certified that no person is being adversely affected by giving retrospective effect to this notification.

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. 90/2018 [F.No.300196/60/2018-ITA-I]/SO 6355(E)  ·  Notification No. 92/2018 [F.No. 300196/33/2016-ITA-I]/SO 6357(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.