Notification No. 47E — Following classes and categories…

What this is

Notification No. 47E was published on 28 January 1984. Its subject is Following classes and categories of programmes of rural development specified under section 35CC.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.35CC	no counterpart recorded

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

In exercise of the powers conferred by the second proviso to sub-section (1) of section 35CC of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the following classes and categories of programmes of rural development for the purposes of the said section, namely :---

(i) construction and maintenance of rural link roads, village streets, pavements, drainage and sanitary latrines ;

(ii) construction and maintenance of drinking water projects including installation of pump-sets, digging of wells, tubewells and laying of pipes for supply of drinking water ;

(iii) construction and maintenance of hospitals, dispensaries and family planning centres ;

(iv) development of community pastures or community forests on community land, that is to say, land belonging to Government or Gram Panchayat ;

(v) construction of minor irrigation tanks, installation of pump-sets as also digging and commissioning of irrigation tubewells for community use ;

(vi) establishment of veterinary dispensaries and artificial insemination centres ;

(vii) establishment and running of educational and vocational training centres.

[No. 5600 F. No. 142(18)/83-TPL.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 14/2015 [F.No.203/31/2014/ITA.II] — Section 35CCC of the Income-tax Act, 1961 - Expenditure on Agricultural Extension Project - Notified Eligible Agricultur 16 February 2015
Notification No. 15/2015 [F.No.203/30/2014/ITA.II] — Section 35CCC of the Income-tax Act, 1961 - Expenditure on Agricultural Extension Project - Notified Eligible Agricultur 16 February 2015
Notification No. 327E — Commissioner of Income-tax specified in column (2) of the Table below shall to the exclusion of all other Commissioners 31 May 1979
Circular No. 244 — Section 35CCA l Expenditure by WAY of Payment to Associations/institutions for Carrying OUT Rural Development Programmes 13 July 1978
Circular No. 231 — Section 35C C l Rural Development Allowance 14 November 1977
Notification No. 691E — Areas shown in column (3) of the Schedule hereto annexed and falling outside the local limits of the municipality or can 29 September 1977

← Notification No. 505 · Notification No. 795 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.