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Case law › Notifications › 2019 › Notification No. 107/2019 [F.No.225/75/2019-ITA.II)] /SO 4708(E)
Notification 30 December 2019

Notification No. 107/2019 [F.No.225/75/2019-ITA.II)] /SO 4708(E)

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

What this is

Notification No. 107/2019 [F.No.225/75/2019-ITA.II)] /SO 4708(E) was published on 30 December 2019. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

What it does

In exercise of the power under sub-section (2) of section 139AA of the Income-tax Act, 1961, the Central Government amends the Ministry of Finance notification dated 28 September 2019, S.O. 3539(E), by substituting for 31 December 2019 the date 31 March 2020. The effect is to carry forward by three months the last date fixed by that notification for the purposes of section 139AA(2), which requires the Aadhaar number to be intimated for linking with the permanent account number.

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.139AAs.262

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 30th December, 2019

No. 107/2019

S.O. 4708(E).—In exercise of the powers conferred under sub-section (2) of section 139AA of the Income-tax Act, 1961 ('Act') (43 of 1961) , the Central Government hereby amends the notification of the Ministry of Finance (Department of Revenue), dated 28th September, 2019 published in the Gazette of India, Extraordinary, Part-II, Section 3, sub-section (ii) vide S.O. number 3539(E) :—

2. In the said notification:—

31st December, 2019 shall be substituted by 31st March, 2020.

[F. No. 225/75/2019-ITA. II]

RAJARAJESWARI R., Under Secy. (ITA.II), CBDT

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.

From when

30 December 2019, the substituted date being 31 March 2020.

What to watch

Where you meet it

In intimating the Aadhaar number against a permanent account number on the department's portal, and in any question of the status of a permanent account number for which the number was not intimated by the notified date.

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. 106/2019 [F.No.225/214/2019-ITA-II)] /SO 4709(E)  ·  Notification No. 104/2019 [F.No.370142/28/2019-TPL)] /GSR 937(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.