Case law › Notifications › 2021 › Notification No. 106/2021 [F. No. 370149/158/2021-TPL] / SO 3679(E)

Notification 10 September 2021

Notification No. 106/2021 [F. No. 370149/158/2021-TPL] / SO 3679(E)

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

What this is

Notification No. 106/2021 [F. No. 370149/158/2021-TPL] / SO 3679(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.194	s.2, s.393, s.397, s.400, s.402
s.197A	s.393, s.400, s.402

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. 3679(E).—In exercise of the powers conferred by sub-section (1F) of section 197A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies that no deduction of tax shall be made under section 194-IA of the said Act on any payment made to the Air India Limited (PAN: AACCN6194P) for transfer of immovable property to Air India Assets Holding Limited (PAN: AAQCA4703M) under a plan approved by the Central Government.
2. The notification shall be deemed to have come into force with effect from the 1st day of April, 2021.
[Notification No. 106 /2021/F. No. 370149/158/2021-TPL]
ANKIT JAIN, Under Secy. (Tax Policy and Legislation)
Explanatory Memorandum : It is 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.

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. 52/2023 [F.No. 275/17/2023-IT(B)] / SO 3254(E) — Ministry of Finance 20 July 2023
Circular No. 10/2022 — Circular regarding use of functionality under section 206AB and 206CCA of the income tax act 1961 17 May 2022
Circular No. 20/2021 — Guidelines under sub section 4 of section 194 o sub section 3 of section 194Q and sub section 1 i of section 206C of the 25 November 2021
Circular No. 21/2017 — Non applicability of the provisions of section 194 1 of the i.t. act 1961 on remittance of passenger service fees psf by 12 June 2017
Notification No. 48/2017/F. No. 370 142/16/2017-TPL / GSR 561(E) — Ministry of Finance 8 June 2017
Circular No. 35/2016 — Circular No. 35 /2016 13 October 2016

← Notification No. 104/2021 [F. No. 370149/158/2021-TPL] / SO 3678(E) · Notification No. 107/2021 [F. No. 370149/158/2021-TPL] / SO 3680(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.