Case law › Notifications › 2021 › Notification No. 56/2021 [F. No. 225/58/2021-ITA.II] / SO 1803

Notification 7 May 2021

Notification No. 56/2021 [F. No. 225/58/2021-ITA.II] / SO 1803

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

What this is

Notification No. 56/2021 [F. No. 225/58/2021-ITA.II] / SO 1803 was published on 7 May 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.269ST	s.2, s.186, s.189

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 7th May, 2021
(INCOME-TAX)
S.O. 1803(E).—The Central Government, in exercise of powers conferred by clause (iii) of Proviso to Section 269ST of the Income-tax Act, 1961, hereby specifies Hospitals, Dispensaries, Nursing Homes, Covid Care Centres or similar other medical facilities providing Covid treatment to patients for the purpose of Section 269ST of the Income-tax Act,1961 for payment received in cash during 01.04.2021 to 31.05.2021, on obtaining the PAN or AADHAAR of the patient and the payee and the relationship between the patient and the payee by such Hospitals, Dispensaries, Nursing Homes, Covid Care Centres or similar other medical facilities.
[Notification No. 56/2021/F. No. 225/58/2021-ITA.II]
PRAJNA PARAMITA, Director
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.

Circular No. 25/2022 — Clarification for the purposes of clause c of section 269ST of the income tax act 1961 in respect of dealership/distribu 30 December 2022
Circular No. 27/2017 — Clarification on cash sale of agricultural produce by cultivators/agriculturists 3 November 2017
Circular No. 22/2017 — Circular No. 22 of 2017 3 July 2017
Notification No. 57 /2017, F.No.370142/10/2017-TPL]/ SO 2065(E) — To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)] 3 July 2017
Notification No.28/2017, F.No.370142/10/2017-TPL/S.O. 1057(E) — To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)] 5 April 2017

← Notification No. 59/2021 [F. No. 225/58/2021-ITA.-II] / SO 1839(E) · Notification No. 47/2021 [F.No. 203/31/2014-ITA.II] / SO 1765(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.