Case law › Notifications › 2021 › Notification No. 97/2021 [F.No. 370142/31/2021-TPL (Part II)] / SO 3562(E)

Notification 1 September 2021

Notification No. 97/2021 [F.No. 370142/31/2021-TPL (Part II)] / SO 3562(E)

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

What this is

Notification No. 97/2021 [F.No. 370142/31/2021-TPL (Part II)] / SO 3562(E) was published on 1 September 2021. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

What it does

Exercising the powers in the second proviso to sub-section (1) of section 245-O, sub-section (2) of section 245P, sub-section (4) of section 245Q, sub-section (8) of section 245R, sub-section (3) of section 245S, sub-section (3) of section 245T, sub-section (3) of section 245U and the proviso to section 245V of the Income-tax Act, 1961, the Central Government appoints 1 September 2021 as the date for the purposes of all those provisos and sub-sections. It is a pure appointed-date notification and makes no other change.

Who it reaches

applicants with advance ruling applications pending on that date
persons proposing to apply for an advance ruling
the Authority for Advance Rulings and its officers
assessing officers dealing with advance ruling applications and rulings

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.245	s.381, s.438
s.245P	s.382
s.245Q	s.383
s.245R	s.384, s.532
s.245S	no counterpart recorded
s.245T	s.386

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 1st September, 2021
S.O. 3562(E).—In exercise of the powers conferred by the second proviso to sub-section (1) of section 245-O, sub-section (2) of section 245P, sub-section (4) of section 245Q, sub-section (8) of section 245R, sub-section (3) of section 245S, sub-section (3) of section 245T, sub-section (3) of section 245U and the proviso to section 245V of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby appoints 1st day of September, 2021 as the date for the purposes of said provisos and said sub-sections of the said Act.
[Notification No. 97 /2021/F.No. 370142/31/2021-TPL (Part II)]
SHEFALI SINGH, Under Secy.
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.

From when

1 September 2021.

What to watch

The appointed date is 1 September 2021, the same day the notification is dated, so it operates immediately and not retrospectively.
A single date is appointed for the whole group of provisions in sections 245-O to 245V, so the change over is simultaneous.
The notification itself sets out no consequence; what happens on that date is to be read from each of the provisions it names.

Where you meet it

In an advance ruling application pending or filed around September 2021, when working out which body it stands transferred to or is to be dealt with by.

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. 96/2021 [F.No. 370142/31/2021-TPL (Part II)] / SO 3561(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 1 September 2021

← Notification No. 100/2021 [F.No.300196/48/2018-ITA-I] / SO 3615(E) · Notification No. 96/2021 [F.No. 370142/31/2021-TPL (Part II)] / SO 3561(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.