What is the date of publication in official gazette

[manoj gupta]

On 09.07.2010, The income tax rules were amended by notification no. 49 dated 09.07.2010. In notification, it is written that this amendement will be applicable w.e.f. its publication in the official gazette. what is meant by this 'Publication in official gazette' How can we know that the said amendment has been published in the official gazette. from what date this amenment will be applicable. Will this be applicable for Astt. Year 2010-11

[Rama Krishana]

Though the information is available at various sites including this site and government sites, but if you want to be more particular and wish to have original notification, you may buy the copy of notification from the government publishing department - kitab mahal

AI Summary

Publication in official gazette determines when a tax notification takes effect; verify by obtaining the official gazette copy. Publication in the official gazette fixes the effective date of a tax notification stated to be applicable 'w.e.f. its publication in the official gazette.' Authoritative proof of publication must be obtained from the official gazette (obtainable from the government publishing department or official gazette records) or checked on government sites; applicability to a given assessment year depends on that publication date.