Case law › Notifications › 2020 › Notification No. 48/2020 [F. No.225/115/2020-ITA.II] / SO 2345(E)

Notification 14 July 2020

Notification No. 48/2020 [F. No.225/115/2020-ITA.II] / SO 2345(E)

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

What this is

Notification No. 48/2020 [F. No.225/115/2020-ITA.II] / SO 2345(E) was published on 14 July 2020. 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 Act	Now
s.138	s.258

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 14th July, 2020

S.O. 2345(E).—In pursuance of sub-clause (ii) of clause (a) of sub-section (1) of Section 138 of the Income-tax Act,1961, the Central Government hereby specifies Additional Secretary and Development Commissioner, Ministry of Micro Small and Medium Enterprises, Government of India for the purposes of the said clause.

[Notification No.48/2020/ F. No. 225/115/2020-ITA.II]

RAJARAJESWARI R., Under Secy. (ITA-II)

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. 54/2025 [F. No. 225/213/2024/ITA-II] / SO 2479(E) — Secretary to the Government of Maharashtra specified under section 138 3 June 2025
Notification No. 20/2025 [F.No. 225/33/2025/ITA-II] / SO 1241(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 18 March 2025
Notification No. 12/2025 [F. No. 225/235/2024/ITA-II] / SO 524(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 30 January 2025
Notification No. 106/2024 [F. No. 225/181/2024/ITA-II] / SO 4276(E) — Principal Secretary to Government & Chairman specified under section 138 1 October 2024
Notification No. 52/2024 [F. No. 225/106/2024/ITA-II] / SO 2661(E) — [To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)] 9 July 2024
Notification No. 35/2024 [F. No. 225/196/2023/ITA-II] / SO 1538(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 22 March 2024

← Notification No. 49/2020 [F.No.300196/43/2019-ITA-I] / SO 2380(E) · Notification No. 46/2020 [F.No.300196/07/2020-ITA-I] / SO 2326(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.