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Case law › Notifications › 2019 › Notification No. 03/2019 [F.No.203/30/2007/ITA-II] / SO 551(E)
Notification 25 January 2019

Notification No. 03/2019 [F.No.203/30/2007/ITA-II] / SO 551(E)

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

What this is

Notification No. 03/2019 [F.No.203/30/2007/ITA-II] / SO 551(E) was published on 25 January 2019. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

What it does

In exercise of the powers under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 read with rules 5C and 5E of the Income-tax Rules, 1962, the Central Government rescinds its notification No. 15/2008 dated 1 February 2008, published as S.O. 200 on 2 February 2008, with effect from 1 April 2011. It further directs that from 1 April 2011 the rescinded notification shall be deemed not to have been issued for any tax benefit under the Income-tax Act, 1961 or any other law for the time being in force.

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.3s.3
s.35s.45, s.66

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 25th January, 2019

S.O. 551(E).—In exercise of powers conferred under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 read with rules 5C and 5E of the Income-tax Rules, 1962, the Central Government hereby rescinds the notification of the Government of India, Ministry of Finance, Department of Revenue number 15/2008 dated 01.02.2008 published in the Gazette of India, Part II, Section 3, Sub-Section (ii) dated of 02.02.2008 vide S.O. 200 with effect from 01.04.2011 and it shall be deemed from 01.04.2011 that the said notification had not been issued for any tax benefit under the Income-tax Act, 1961 or any other law for the time being in force.

[Notification No. 03/2019/F. No. 203/30/2007/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 it changes

The rule numbers are the 1962 Rules’ own, as the notification names them. The right-hand column is the department’s own mapping into the Income-tax Rules, 2026, which renumbered nearly everything.
Rule of the 1962 RulesNow, in the 2026 Rules
Rule 5Crule 32
Rule 5Erule 34

From when

1 April 2011, retrospectively.

What to watch

Where you meet it

In a deduction claimed under section 35(1)(ii) for a contribution to the institution, and in a reassessment or disallowance turning on the withdrawn approval.

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. 7/2019 [F.No.300196/38/2016-ITA-I] / SO 553(E)  ·  Notification No. 02/2019 [F.No.203/06/2009/ITA-II] / SO 477(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.