Notification No. 225E

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. 225E was published on 16 March 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 No. institution Scheme for which approved ------- (1) (2) (3) (4) -------

1. Shanti Gears Limited, Construction of five class rooms- Rs. 10 lakhs 304-A, Trichy Road, Weavers Colony Elementary Singanallur, Coimbatore-5. School at Ondipudur, Coimba- tore.

2. Tamil Nadu Urban Finance Low cost sanitation-cum- Rs. 70.05 lakhs and Infrastructure Develop- Scavenger rehabilitation ment Corporation Ltd., 84, scheme in 16 municipalities T. T. K. Road, Alwarpet, of Tamil Nadu as per Madras-600 018. annexure "I" -------

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 number 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 number 2.

[No. 9498/F. No. NC-207/93]

ANNEXURE I ------- Sl. No. Name of the municipality -------

1. Bodinayakanur 2. Chidambaram 3. Cumbum 4. Devakottai 5. Dharapuram 6. Golden Rock 7. Kovilpatti 8. Melapalayam 9. Melur 10. Myladuthurai 11. Ranipet 12. Rasipuram 13. Sengottai 14. Srirangam 15. Thiruvathipuram 16. Tirumangalam -------

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. 226E · Notification No. 224E →

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.