VittSphere ONE Calculators Blog CA Prabhakar Kumar · FCA · ICAI 560762
Case lawNotifications1992 › Notification No. 879E
Notification 30 November 1992

Notification No. 879E

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

What this is

Notification No. 879E was published on 30 November 1992. Its subject is Eligible projects and schemes and the estimated costs thereof as mentioned in columns (3) and (4) respectively of the Table below specified under section 35AC.

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 ActNow
s.35ACno 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 recommendations of the National Committee, hereby specifies the eligible projects and schemes and the estimated costs 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. No. Name of the Projects or Schemes Estimated Cost company of the projects ------- 1 2 3 4 -------

1. Jindal Aluminium Ltd. (a) Construction of new Rs. 50 lakhs Regd. Office and Works : rooms/buildings for 16th K. M. Tumkur Road, village schools in 21 Bangalore-560 073. villages.

(b) Borewells, etc., for Rs. 24 lakhs drinking water in 28 villages. -------

2. This notification shall remain in force so far as the project regarding construction of new rooms/buildings for village schools in 21 villages at the estimated cost of Rs. 50 lakhs for the assessment years 1993-94 and 1994-95 and so far as the project regarding tubewells, etc., for drinking water in 28 villages at the estimated cost of Rs. 24 lakhs is concerned this notification shall remain in force only for the assessment year 1993-94.

[No. 9142/F. No. 133/339/92-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. 10  ·  Notification No. 878E →

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.