Case law › Notifications › 2025 › Notification No. 27/2025 [F. No. 370142/13/2025-TPL] / SO 1615(E)

Notification 4 April 2025

Notification No. 27/2025 [F. No. 370142/13/2025-TPL] / SO 1615(E)

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

What this is

Notification No. 27/2025 [F. No. 370142/13/2025-TPL] / SO 1615(E) was published on 4 April 2025. 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.80CCA	no counterpart recorded
s.194EE	s.393
s.197A	s.393, 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.

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 4th April, 2025
No. 27/2025
(INCOME-TAX)
S.O. 1615(E).—In exercise of the powers conferred by sub-section (1F) of section 197A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies that no deduction of tax shall be made under section 194EE of the Act on payment of amount referred to in clause (a) of sub-section (2) of section 80CCA, which is withdrawn by an assessee being an individual, on or after the date of publication of this notification in the Official Gazette.
[F. No. 370142/13/2025-TPL]
SURBENDU THAKUR, Under Secy. (Tax Policy and Legislation)
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.

Notification No. 143 — Amendment of the Income-tax Rules under section 80CCA of the Income-tax Act, 1961 9 June 2003
Circular No. 629 — Financial Year 1992-93 31 July 1992
Circular No. 618 — Section 194EE l Payments in Respect of Deposits under NSS, ETC 22 November 1991
Circular No. 534 — 512. Repayment of amount on the closure of account under NSS - Taxability of 7 April 1989
Circular No. 531 — 510. Date of application of annuity plan of LIC 17 March 1989
Circular No. 532 — 511. Taxability of repayment of amount from the account under National Savings Scheme to the legal heirs of assessee 17 March 1989

← Notification No. 31/2025 [F. No. 225/06/2024/ITA-II] / SO 1644(E) · Notification No. 25/2025 [F. No. 370142/1/2025-TPL] / GSR 217(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.