Notification No. 20/2022 — Notification under sub section…

What this is

Notification No. 20/2022 [F. No.370142/9/2022-TPL] / S.O. 1494(E) was published on 30 March 2022. Its subject is 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.6	s.6
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.

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 30th March, 2022

INCOME-TAX

S.O. 1494(E).—In exercise of the powers conferred by clause (ii) to fifth proviso to sub-section (1G) of section 206C of the Income-tax Act, 1961 (43 of 1961)(hereinafter referred to as 'Act'), the Central Government hereby notifies that the provisions of sub-section (1G) of section 206C shall not apply to an individual who is not a resident in India in terms of clause (1) and clause (1A) of section 6 of the Act, and who is visiting India.

2. This notification shall come into force with effect from the date of publication of this notification in the Official Gazette.

[Notification No. 20/2022/F. No.370142/9/2022-TPL]

ANKIT JAIN, 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. ALOK KUMAR

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. 87/2026 [F.No. 300196/75/2024-ITA-I] / SO 3920(E) — Ministry of Finance 16 July 2026
Notification No. 86/2026 [F. No. 300196/75/2024-ITA-I] / SO 3919(E) — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 16 July 2026
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. 125 /2021 [F. No. 300196/35/2018-ITA-I] / S.O. 4523(E) — Ministry of Finance 29 October 2021
Circular No. 2/2021 — Residential status of certain individuals under income tax act 1961 3 March 2021
Circular No. Cirular No. 11/2020 — Clarification in respect of residency under section 6 of the income tax act 1961 8 May 2020

← Notification No. 19/2022 [F. No. 370142/15/2022-TPL] / SO 1468(E) · Notification No. 21/2022] [F.No. 370142/8/2022-TPL] / GSR 231(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.