Case law › Notifications › 2024 › Notification No. 106/2024 [F. No. 225/181/2024/ITA-II] / SO 4276(E)

Notification 1 October 2024

Notification No. 106/2024 [F. No. 225/181/2024/ITA-II] / SO 4276(E)

Principal Secretary to Government & Chairman specified under section 138

What this is

Notification No. 106/2024 [F. No. 225/181/2024/ITA-II] / SO 4276(E) was published on 1 October 2024. Its subject is Principal Secretary to Government & Chairman specified under section 138.

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.138	s.258

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.

6367 GI/2024

Uploaded by Department of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 1st October, 2024

S.O. 4276(E).—In pursuance of sub-clause (ii) of clause (a) of sub-section (1) of section 138 of the Income-tax Act, 1961, the Central Government hereby specifies "Principal Secretary to Government & Chairman, Odisha Computer Application Centre (OCAC), Department of Electronics & Information Technology (E&IT), Government of Odisha" for the purposes of identifying genuine beneficiaries for social welfare schemes of Government of Odisha.

[F. No. 225/181/2024/ITA-II- Notification No. 106/2024]

RAVINDER MAINI, Director

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. 54/2025 [F. No. 225/213/2024/ITA-II] / SO 2479(E) — Secretary to the Government of Maharashtra specified under section 138 3 June 2025
Notification No. 20/2025 [F.No. 225/33/2025/ITA-II] / SO 1241(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 18 March 2025
Notification No. 12/2025 [F. No. 225/235/2024/ITA-II] / SO 524(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 30 January 2025
Notification No. 52/2024 [F. No. 225/106/2024/ITA-II] / SO 2661(E) — [To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)] 9 July 2024
Notification No. 35/2024 [F. No. 225/196/2023/ITA-II] / SO 1538(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 22 March 2024
Notification No. 99/2023 [F. No. 225/94/2023-ITA.II] / SO 4996(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 20 November 2023

← Notification No. 110/2024 [F. No. 300196/64/2018-ITA-I (Pt.1)] / SO 4401(E) · Notification No. 4 of 2024 →

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.