Case law › Notifications › 2019 › Notification No. 35/2019 [F.No.300196/75/2018-ITA-I]/SO 1539(E)

Notification 9 April 2019

Notification No. 35/2019 [F.No.300196/75/2018-ITA-I]/SO 1539(E)

राजा1\, अवर सिचव

What this is

Notification No. 35/2019 [F.No.300196/75/2018-ITA-I]/SO 1539(E) was published on 9 April 2019. Its subject is राजा1\, अवर सिचव.

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 Act	Now
s.10	s.11, s.19
s.13	s.337, s.342, s.351, s.353, s.355
s.139	s.2, s.263, s.349

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.

राजा1\, अवर सिचव
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 9th April, 2019
S.O. 1539(E).—In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961
(43 of 1961), the Central Government hereby notifies for the purposes of the said clause, 'Kerala Headload Workers
Welfare Board', Kochi (PAN AAAJK1176F), a Board constituted by the State Government of Kerala, in respect of the
following specified income arising to that Board, namely:—
(a) Amount received in the form of grants-in-aid and loan from Government;
(b) Levy collected under the Kerala Headload Workers Act, 1978 (20 of 1980), Kerala Headload Workers rules
1981 and schemes there under;
(c) Registration fees collected from members registered with the board as beneficiaries;
(d) Sums received as deposit from employers as per Para 27 of Kerala Headload Workers (regulation of
employment and welfare) Scheme 1983 formulated under section 13 of the Kerala Headload Workers Act, 1978
(20 of 1980);
(e) Contribution from the members as defined in the Kerala Headload Workers Act, 1978 (20 of 1980), Kerala
Headload Workers Rules 1981 and Scheme there under;
(f) Interest on loans and advances given to staff of the board and workers;
(g) Sums received as wages from employers as per Para 24(a) and 24(b) of Kerala Headload Workers (Regulation
of employment and welfare) Scheme 1983 formulated under section 13 of the Kerala Headload Workers Act,
1978 (20 of 1980); and
(h) Interest earned on (a) to (g) above.
2. This notification shall be effective subject to the conditions that Kerala Headload Workers Welfare Board,
Kochi—
(a) shall not engage in any commercial activity;
(b) activities and the nature of the specified income shall remain unchanged throughout the financial years; and
¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 3
(c) shall file return of income in accordance with the provision of clause (g) of sub-section (4C) of section 139 of
the Income-tax Act, 1961.
3. This notification shall apply with respect to the assessment year 2020-2021, 2021-2022, 2022-2023, 2023-2024
and 2024-2025.
[Notification No. 35 /2019/F.No.300196/75/2018-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. 116/2026 [F. No.195/13/2025-ITA-I] / SO 4706(E) : Notification in the case of Maharashtra Electricity Regulatory Commission — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 25 August 2026
Notification No. 112/2026 [F. No. 300196/6/2026-ITA-I] / SO 4458(E) : Notification in the case of District Legal Service Authority, Panchkula — Ministry of Finance 11 August 2026
Notification No. 109/2026 [F. No. 300196/39/2025-ITA-I] / SO 4321(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Odisha Joint Entrance Examination Committee — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 107/2026 [F. No. 300196/65/2018-ITA-I] / SO 4319(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 106/2026 [F. No. 300196/65/2018-ITA-I] / SO 4318(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 104/2026 [F.No.300196/1/2026-ITA-I] / SO 4308(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of District Legal Service Authority, Charkhi Dadri — Ministry of Finance 3 August 2026

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.