Notification No. 618E

Eligible projects and schemes and the estimated cost thereof as mentioned in columns (3) and (4) respectively of the Table below t specified under section 35AC

What this is

Notification No. 618E was published on 10 August 1992. Its subject is Eligible projects and schemes and the estimated cost thereof as mentioned in columns (3) and (4) respectively of the Table below t specified under section 35AC.

This is an approval of a named institution. It affects that institution and the people who deal with it; the years it covers are stated in it and are the whole of its reach.

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.35AC	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 clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government, on the recommendation of the National Committee, hereby specifies the eligible projects and schemes and the estimated cost thereof as mentioned in columns (3) and (4) respectively of the Table below to be undertaken by the company specified in the corresponding entry in column (2) of the said Table.

TABLE

------ Sl. Name of the company Project or scheme Estimated cost of No. the project or scheme ------ 1 2 3 4 ------

1. The Peerless General Pedestrain Overbridge Contributions made Finance and Investment at Ultadanga, VIP Road from 1-4-92 will be Company Limited. Crossing in Calcutta. chargeable for the benefit under section 35AC. The project has been approved for its balance estimated cost of Rs. 44.32 lakhs. ------

2. This notification shall remain in force for a period of three years in relation to the assessment years 1993-94, 1994-95 and 1995-96.

[No. 9066/F. No. 133/257/92-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. 3/2022 — Specifying forms returns statements reports orders by whatever name called prescribed in appendix ii to be furnished ele 16 July 2022
Notification No. 2/2019 [F. No. V. 27013/3/2018-SO(NAT.COM)]/SO 3122(E) — Ministry of Finance 28 August 2019
Notification No. 1/2019 [F. No. V. 27013/3/2018-SO(NAT.COM)] / SO 1706(E) — Ministry of Finance 8 May 2019
Notification No. S.O. 1706 [No. 1/2019 (F.No.V.27013/3/2018-SO(nat.com)] — Section 35AC of the Income-tax Act, 1961, read with rule 11G of the Income-tax Rules, 1962 - Eligible Projects or Scheme 8 May 2019
Notification No. 2/2018 [F.No.V.27013/3/2018-SO(NAT.COM)] SO 5160(E) — Ministry of Finance 5 October 2018
Notification No. 1/2018 [F.No.V.27013/3/2018-SO(NAT.COM)] / SO 1658(E) — MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 17th April, 2018 S.O 17 April 2018

← Notification No. 2436 · Notification No. 617E →

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.