Year of applicability of notifications

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Querist : Anonymous (Querist)
16 April 2015 When it is given in notification that it is applicable from 01/04/2015, what does it mean? whether from A.Y. 2015-16 or A.Y. 2016-17?
Further if in the incometax act or rule same is given , whether the treatment will be same?

Please provide me riference.

16 April 2015 for all the notifications, it will be mentioned whether assessment year or previous year, if not mentioned you can consider as previous year.

17 April 2015 if it is written as applicable from 01.04.15, it means it wil b applicable for f.y. 2015-16 i.e. a.y. 2016-17




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