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The Central Government amends notification number S.O. 3204(E) published on the 14th October, 2016. The Central Board of Direct Taxes changes text in clause (i) and clause (ii). The update modifies wording for a transfer. The update also inserts a specific reference to an appointed date in a scheme approved by the Appellate Tribunal under section 410 of the Companies Act, 2013.
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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 26th July, 2017 (INCOME-TAX) S.O. 2338(E).—In exercise of the powers conferred by Explanation 5 to clause (19AA) of section 2 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby amends the notification of the Government of India, Ministry of Finance number S.O. 3204(E) published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), dated the 14th October, 2016, namely:− 2. In the said notification,−
[Notification No.73/2017,F. No.149/251/2015-TPL] PRAVIN RAWAL, Director (Tax Policy & Legislation) Note : Previous notification was published in the gazette of India, Extraordinary, Part II, Section 3, sub-section (ii) dated the 14th October, 2016 vide S.O. 3204(E) dated the 14th October, 2016.
