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Case law › Notifications › 2019 › Notification No. 77/2019 [F.No. 187/7/2019-ITA-I] / SO 3597(E)
Notification 3 October 2019

Notification No. 77/2019 [F.No. 187/7/2019-ITA-I] / SO 3597(E)

A notification

What this is

Notification No. 77/2019 [F.No. 187/7/2019-ITA-I] / SO 3597(E) was published on 3 October 2019. Its subject is A notification.

The instrument itself

The department publishes this one as a scanned document rather than as text, so there is nothing here for us to reproduce. The signed document is on the department’s own site — this file.

← Notification No. 78/2019 [F.No. 300196/46/2019-ITA-I] / SO 3629(E)  ·  Notification No.76/2019 [F.No.370142/12/2017-TPL] / GSR 701(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.