Notification No. 16E

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

What this is

Notification No. 16E was published on 11 January 1994. Its subject is Eligible projects and schemes and estimated cost thereof as mentioned in columns (3) and (4) respectively of the Table below to be 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 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 recommendations of the National Committee, hereby specifies the eligible projects and schemes and 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 Project or Maximum cost for No. institution Scheme which approved ------- (1) (2) (3) (4) -------

1. Bajaj Hindustan Ltd., (a) Public health and wel- Rs. 7.5 lakhs Regd. Office : Bajaj fare ; Bhawan, II Floor, Jamnalal (b) Rural Sanitation ; Bajaj Marg, (c) Drinking water supply ; 226, Nariman Point, (d) Non-conventional Bombay-400 021. energy development ; (e) Environment preserva- tion ; (f) Income generating activities ; (g) Non-formal education ; (h) Veterinary and animal husbandry ; (i) Agricultural extension ; (j) Rural extension service and (k) Emergency service during calamity. at Golagokarannath and Paliakalan, District Kheri, Uttar Pradesh.

2. Jindal Aluminium Ltd., Construction of school Rs. 125 lakhs Regd. Office & Works : building in 50 villages at Jindal Nagar, per annexure I. Tumkur Road, Bangalore-560 073. -------

2. This notification shall remain in force for a period of one year in relation to the assessment year 1994-95, in respect of project at serial No. 1 and for a period of two years in relation to the assessment years 1994-95 and 1995-96 in respect of project at serial No. 2.

ANNEXURE I

DETAILS OF VILLAGES

------- Sl. No. Name of villages ------- (1) (2) ------- 42 villages in Bangalore North Taluk, Bangalore District

1. Dasarahalli 2. Shettyhalli 3. Lakshmipura 4. Vadderahalli 5. Doddabylakere 6. Suivakota 7. Linganahalli 8. Madhappanahalli 9. Mattakoor 10. Tore Nagasandra 11. Bilejaji 12. Tirumalapura 13. Huralichickkanaballi 14. Tarabanahalli 15. Heggadevanapura 16. Chokkasandra 17. Nagaroor 18. Leggere 19. Cuikkabettahali 20. Hegganahalli 21. Bovipalya 22. Bettahalli 23. Kadabagere 24. Tilagarapalya 25. Kumbarahalli 26. Kempapura 27. Pilaihalli 28. Huskur 29. Gopalpura 30. K. G. Lakkenahalli 31. Soldevanahalli 32. Ganigarahalli 33. Averahalli 34. Oderahalli 35. Garudacharpalya 36. Andrahalli 37. Rajagopallanagar 38. Khadiranahalli 39. Kariobanahalli 40. Narsipura 41. Ivarakandapura 42. Kenganahalli 7 villages of Nelamangala Taluk, Bangalore Rural District 1. Hulligowdanahalli 2. Adepete 3. Shaambhattarapalya 4. Gollahalli 5. Mallapura 6. Arshinakunte 7. Bassenahalli 1 village of Doddaballapur Taluk, Bangalore Rural District 1. Sasaveghatta ------- [No.9452/F. No. NC-175/93

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. 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

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.