Notification: S.O.511(E)
Section(s) Referred: s. 139A(5b)
Statute: INCOME TAX
Date of Issue: 11/6/2001
Notification No. S.O. 511(E), dated 11th June, 2001.
In exercise of the powers conferred by the first proviso to sub-section (5B) of section 139A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the following dates from which the provisions of the said sub-section shall apply in respect of the following class or classes of persons, namely:
(a) the 1st, day of April, 2002, in respect of-
(i) a banking company to which the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred to in section 51 of that Act) ;
(ii) a co-operative society engaged in carrying on the business of banking ;
(b) the 1st day of June, 2001, in respect of every other person.
[Notification No. 150/2001/F. No. 142/39/2001-TPL]
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