Case law › Notifications › 2019 › Notification No. 26/2019 [F. No. 275/15/2018-IT(B)]/SO 1399(E)

Notification 20 March 2019

Notification No. 26/2019 [F. No. 275/15/2018-IT(B)]/SO 1399(E)

-, -. ~ "Bo ito ~o 33004 99 REGD. NO. D. L.-33004/99 ([he <5o':t.ette of 3ndio . 1251] No. 1251] 3ffiTmruT EXTRAORDINARY 'IWT II-~ 3-~-~ (ii) PART II-Section 3-Sub-section (ii) vrf~~~ PUBLISHED BY AUTHORITY ~~, "l~~ 20, 2019~ 29,1940 NEW DELHI, WEDNESDAY, MARCH 20, 2019/PHALGUNA 29, 1940

What this is

Notification No. 26/2019 [F. No. 275/15/2018-IT(B)]/SO 1399(E) was published on 20 March 2019. Its subject is -, -. ~ "Bo ito ~o 33004 99 REGD. NO. D. L.-33004/99 ([he <5o':t.ette of 3ndio . 1251] No. 1251] 3ffiTmruT EXTRAORDINARY 'IWT II-~ 3-~-~ (ii) PART II-Section 3-Sub-section (ii) vrf~~~ PUBLISHED BY AUTHORITY ~~, "l~~ 20, 2019~ 29,1940 NEW DELHI, WEDNESDAY, MARCH 20, 2019/PHALGUNA 29, 1940.

What it does

Under sub-clause (f) of clause (iii) of sub-section (3) of section 194A of the Income-tax Act, 1961, the Central Government notifies the Housing and Urban Development Corporation Ltd. (HUDCO), New Delhi, for the purposes of that clause. The notification comes into force from the date of its publication in the Official Gazette.

Who it reaches

Housing and Urban Development Corporation Ltd.
persons paying interest to HUDCO
deductors deciding whether to withhold tax on such interest
assessing officers examining non-deduction on those payments

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 Act	Now
s.3	s.3
s.194A	s.2, s.393, s.400, s.402

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.

-, -. ~ "Bo ito ~o 33004 99 REGD. NO. D. L.-33004/99 ([he <5o':t.ette of 3ndio . 1251] No. 1251] 3ffiTmruT EXTRAORDINARY 'IWT II-~ 3-~-~ (ii) PART II-Section 3-Sub-section (ii) vrf~~~ PUBLISHED BY AUTHORITY ~~, "l~~ 20, 2019~ 29,1940 NEW DELHI, WEDNESDAY, MARCH 20, 2019/PHALGUNA 29, 1940

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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 20th March, 2019 No. 26/2019 S.O. 1399(E).- Tn exercise of the powers conferred by sub-clause (f) of clause (iii) of sub-section (3) of section 194A of the Income-tax Act, the Central Government hereby notifies the Housing and Urban Development Corporation Ltd. (HUDCO), New Delhi for the purpose of said clause. 2. This notification shall come into force from the date of its publication in the Official Gazette. 1811 GTl2019 [Notification No. 26/20J9/F. No. 27S/1 S/20 18-IT(B)] Md. TARIQUE KALIM, Director (IT-Budget) Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-II 0064 and Published by the Controller of Publications, Delhi-II 0054. Digitally signed by MANOJ KUMAR MANOJKUMARVERMA VERMA ~;~e~;~1:o~~3~?

From when

the date of its publication in the Official Gazette.

What to watch

The notification comes into force from the date of its publication in the Official Gazette and is not retrospective.
It is a notification of the payee institution for a sub-clause of section 194A(3)(iii), which lists bodies whose interest income is outside the section's deduction requirement.
The extract is from a badly scanned gazette page whose Hindi column is largely illegible, but the English operative part is clear.

Where you meet it

In a payer's TDS working and quarterly statement where interest is credited or paid to HUDCO.

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. 94/2026 [F. No. 370142/24/2026-TPL] / G.S.R. 646(E) : Income-tax (Second Amendment) Rules, 2026 : Amendment of rule 157 of the Income tax Rules, 2026 to align the definition of the specified fund with rule 114AAB of the Income tax Rules, 1962 — Ministry of Finance 21 July 2026
Notification No. 64 — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7 16 April 2026
Notification No. 63/2026 [F. No. 370142/13/2026-TPL]/ GSR 268(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026
Notification No. 62/2026 [F. No. 370142/10/2026-TPL]/ GSR 267(E) — Ministry of Finance 10 April 2026
Notification No. 61/2026 [F. No. 370142/9/2026-TPL] / GSR 266(E) — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 10 April 2026
Notification No. 60/2026 [F. No. 370142/8/2026-TPL]/ GSR 265(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026

← Notification No. 28/2019/F. No. 300196/24/2016-ITA-I] / SO 1425(E) · Notification No. 27/2019 [F.No. 500/182/2018 -FT&TR - V] /SO 1420(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.