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Case law › Notifications › 2019 › Notification No. 16 /2019 [F.No.200/8/2018-ITA-I]/SO 1213(E)
Notification 8 March 2019

Notification No. 16 /2019 [F.No.200/8/2018-ITA-I]/SO 1213(E)

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

What this is

Notification No. 16 /2019 [F.No.200/8/2018-ITA-I]/SO 1213(E) was published on 8 March 2019. 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

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 8th March, 2019
(Income-tax)
S.O. 1213(E).—In exercise of the powers conferred by sub-clause (iii) of clause (10) of section 10 of the
Income-tax Act, 1961 (43 of 1961), and in supersession of Ministry of Finance, Department of Revenue, notification
number S.O. 141(E), dated the 11th June, 2010, except as respects things done or omitted to be done before such
supersession, the Central Government, having regard to the maximum amount of any gratuity payable to employees,
hereby specifies twenty lakh rupees as the limit for the purposes of the said sub-clause in relation to the employees who
retire or become incapacitated prior to such retirement or die on or after the 29th day of March, 2018 or whose
employment is terminated on or after the said date.
[Notification No. 16 /2019/F. No. 200/8/2018-ITA-I]
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.

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. 17/2019 [F.No.203/10/2018/ITA-II)  ·  Notification No. 15 /2019 [F.No.200/5/2018-ITA-I]/SO 1214(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.