Notification No. 278-Income Tax In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income Tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes
The principal notification No.12/97-CUSTOMS (N.T.), dated the 2nd April, 1997 was published in the Gazette of India, Extraordinary Part-II, section 3, sub-section (i), vide G.S.R.193 (E), dated the 2nd April, 1997 and lastly amended by Notification No.89/2004-Customs(N.T.), dated the 21st July, 2004 published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide G.S.R.464 (E) , dated the 21st July, 2004.
In exercise of the powers conferred by clause (b) of Section 2 of the Central Excise Act, 1944 (1 of 1944) read with sub-rule (1) of rule 3 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby makes the following further amendments in the notification of the Ministry of Finance (Department of Revenue) No.38/2001-Central Excise (N.T.) dated the 26th June, 2001