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Case law › Notifications › 1993 › Notification No. 939E
Notification 10 December 1993

Notification No. 939E

Institution specified in column (2) of the Table below and project cost thereof as mentioned in columns (3) and (4) of the said Ta approved under section 35AC

What this is

Notification No. 939E was published on 10 December 1993. Its subject is Institution specified in column (2) of the Table below and project cost thereof as mentioned in columns (3) and (4) of the said Ta approved 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 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 sub-section (1) read with 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 approves the institution specified in column (2) of the Table below and project cost thereof as mentioned in columns (3) and (4) of the said Table.

TABLE ------- Sl. Name of the Project or Scheme Maximum cost for No. institution which approved ------- (1) (2) (3) (4) ------- 1. National Press India, NPI relief fund for rehab- Rs. 3,000 lakhs NPI, Centre, 9, Pusa ilitation of the survivors of Road, New Delhi-110 005. earth quake victims in Karnataka and Maharashtra -------

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

[No. 9431/F. No. NC-174/93]

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. 1003E  ·  Notification No. 770 →

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.