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Case law › Notifications › 2019 › Notification No. 75/2019 [F.No. 225/75/2019-ITA.II]
Notification 28 September 2019

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

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

What this is

Notification No. 75/2019 [F.No. 225/75/2019-ITA.II] was published on 28 September 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 its notification of 31 March 2019, published vide S.O. 1495(E) dated 1 April 2019 (Notification No. 31/2019). In paragraph 1 of that notification, 30 September 2019 is substituted by 31 December 2019, and in paragraph 3, the same date is likewise substituted by 31 December 2019.

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 28th September, 2019
No. 75 /2019

S.O. 3539(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 31st March, 2019, published in the Gazette of India, Extraordinary, Part-II, Section 3, sub-section (ii) vide S.O. number 1495(E) dated 01st April, 2019.

2. In the said notification: -

(i) in paragraph 1, 30th September, 2019 shall be substituted by 31st December, 2019;

(ii) in paragraph 3, 30.09.2019 shall be substituted by 31st December, 2019.

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

RAJARAJESWARI R., Under Secy.

Note : The principal notification no. 31/2019 dated 31st March, 2019 was published in the Gazette of India, Extraordinary, Part-II, Section 3, sub-section (ii) vide S.O. number 1495(E) dated 1st April, 2019.

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

28 September 2019.

What to watch

Where you meet it

In the linking of the Aadhaar number with the permanent account number, and in any question about the status of a permanent account number where the intimation was not made by the earlier 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.76/2019 [F.No.370142/12/2017-TPL] / GSR 701(E)  ·  Notification No. 74/2019 [F.No.370142/18/2019-TPL] / GSR 694(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.