Notification No. 108/2021 [F. No. 370149/158/2021-TPL] / SO 3681(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]

What this is

Notification No. 108/2021 [F. No. 370149/158/2021-TPL] / SO 3681(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.206C	s.2, s.390, s.394, s.395, s.397, s.398, 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. 3681(E).—In exercise of the powers conferred by clause (b) of Explanation to sub-section (1H) of section 206C of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies that, Air India Limited (PAN: AACCN6194P) shall not be considered as 'seller' for the purposes of sub-section (1H) of section 206C of the said Act in relation to transfer of goods by it 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. 108 /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. 35/2025 [F. No. 370142/11/2025-TPL] / GSR 252(E) — Ministry of Finance 22 April 2025
Notification No. 36/2025 [F. No. 370142/11/2025-TPL] / SO 1825(E) — Ministry of Finance 22 April 2025
Notification No. 115/2024 [F. No. 370142/21/2024-TPL] / SO 4545(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 16 October 2024
Circular No. 11/2023 — Circular No. 11 of 2023 6 July 2023
Circular No. 10/2023 — Circular No. 10 of 2023 30 June 2023
Notification No. 99/2022 [F. No. 370142/9/2022-TPL Part (2)] / SO 3878(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 17 August 2022

← Notification No. 107/2021 [F. No. 370149/158/2021-TPL] / SO 3680(E) · Notification No. 102 /2021 [F. No. 370142/35/2021–TPL (Part I)] / GSR 619(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.