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Case law › Notifications › 2021 › Notification No. 21/2021 [F.No. 370142/5/2021-TPL] / GSR 242(E)
Notification 31 March 2021

Notification No. 21/2021 [F.No. 370142/5/2021-TPL] / GSR 242(E)

A notification

What this is

Notification No. 21/2021 [F.No. 370142/5/2021-TPL] / GSR 242(E) was published on 31 March 2021. Its subject is A notification.

The instrument itself

The department publishes this one as a scanned document rather than as text, so there is nothing here for us to reproduce. The signed document is on the department’s own site — this file.

← Notification No. 27/2021 [F. No. 370142/33/2020-TPL]/ SO 1439(E)  ·  Notification No. 23/2021 [F. No. 187/3/2020-ITA-I] / SO 1435(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.