Notification No. 104/2021 [F. No. 370149/158/2021-TPL] / SO 3678(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]

What this is

Notification No. 104/2021 [F. No. 370149/158/2021-TPL] / SO 3678(E) was published on 10 September 2021. 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.47	s.2, s.70

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 10th September, 2021

INCOME-TAX

S.O. 3678(E).—In exercise of the powers conferred by clause (viiaf) of the section 47 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the transfer of capital asset under plan approved by Central Government from Air India Limited (PAN: AACCN6194P), being transferor public sector company, to Air India Assets Holding Limited (PAN: AAQCA4703M), being transferee public sector company, for the purposes of the said clause.

2. This notification shall come into force with effect from 1st day of April, 2022 and shall, accordingly, apply in relation to the assessment year 2022-2023 and subsequent assessment years.

[Notification No. 104 /2021/F. No. 370149/158/2021-TPL]

ANKIT JAIN, Under Secy. (Tax Policy and Legislation)

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. 91/2026-CBDT [F. No. 225/139/2025-ITA.II] / SO 3935(E) : Notification u/s 47 of the ITA, 1961 r.w.s 536(2) of the ITA, 2025 for transfer of capital asset from NPCIL, being transferor public sector company, to Anushakti Vidhyut Nigam Limited (ASHVINI) — Ministry of Finance 17 July 2026
Notification No. 122/2024 [F. No. 225/68/2024-ITA.II] / SO 5074(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 27 November 2024
Notification No. 71/2023 [F. No. 225/103/2023-ITA-II] / SO 3981(E) — Ministry of Finance 12 September 2023
Notification No. 51/2023 [F. No. 370142/22/2023-TPL] / GSR 519(E) — Ministry of Finance 18 July 2023
Notification No. 89/2022 [F. No. 370142/26/2019-TPL-Part(1)] / SO 3652(E) — Ministry of Finance 3 August 2022
Notification No. 63/2022 [F. No. 370142/21/2022-TPL(Part 3)] / SO 2755(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 15 June 2022

← Notification No. 103/2021 [F. No.300196/36/2017-ITA-I] / SO 3659(E) · Notification No. 106/2021 [F. No. 370149/158/2021-TPL] / SO 3679(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.