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Case law › Notifications › 2019 › Notification No. ​Notification No. 103/2019 [F. No. 370149/159/2019-TPL]/SO 4455(E)
Notification 13 December 2019

Notification No. ​Notification No. 103/2019 [F. No. 370149/159/2019-TPL]/SO 4455(E)

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

What this is

Notification No. ​Notification No. 103/2019 [F. No. 370149/159/2019-TPL]/SO 4455(E) was published on 13 December 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.183no counterpart recorded
s.184s.325
s.185s.326
s.187s.327

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)
NOTIFICATION

New Delhi, the 13th December, 2019

S.O. 4455(E).—In exercise of the powers conferred by the proviso to sub-section (1) of section 187 of the Finance Act, 2016 (28 of 2016), the Central Government hereby specifies that the persons who have made a declaration under sub-section (1) of section 183, but have not made payment of the tax and surcharge payable under section 184 and penalty payable under section 185 of the said Act, in respect of the undisclosed income, on or before the due date notified by the Central Government vide notification number S.O. 1830 (E), dated the 19th May, 2016, (as subsequently amended vide notification number S.O. 2476 (E), dated the 20th July, 2016), may make the payment of such amount on or before the 31st day of January, 2020, along with interest on such amount, at the rate of one per cent. for every month or part of a month comprised in the period commencing on the date immediately following the said due date as so notified and ending on the date of such payment.

2. This notification shall be deemed to have come into force with effect from the 1st day of June, 2016.

[Notification No. 103/2019/F. No. 370149/159/2019-TPL]

ANKUR GOYAL, Under Secy.

Explanatory Memorandum.—It is hereby certified that no person is being adversely affected by giving retrospective effect to this notification.

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. MANOJ KUMAR VERMA

Digitally signed by MANOJ KUMAR VERMA Date: 2019.12.13 18:44:31 +05'30'

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. 104/2019 [F.No.370142/28/2019-TPL)] /GSR 937(E)  ·  Notification No. 102/2019 [F. No 285/36/2019-IT (Inv.V) CBDT]/SO 4344(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.