Notification No. 841E

Institution "Banwasi Seva Ashram approved under section 35AC

What this is

Notification No. 841E was published on 22 November 1994. Its subject is Institution "Banwasi Seva Ashram approved under section 35AC.

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.

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, vide No. S.O. 711(E), dated 25th September, 1992, under 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, specified the eligible projects and schemes of Banwasi Seva Ashram, Govindpur (via Tura), Sonbhadra, U. P., as at serial number 1, for the eligible projects and schemes for (a) Mahatma Gandhi Mission for Gram Swarajaya (at an estimated cost of Rs. 6 crores) ; (b) Construction and equipment of one hundred Women and Children Centres in the tribal villages in the District of Sonbhadra (U.P.) (at an estimated cost of Rs. 1.5 crores) ; and (c) Banwasi Bhawana--Construction and equipment of a Hostel-cum-Training Centre for SC/ST and other poor students (at an estimated cost of Rs. 1.5 crores) along with other ten institutions to be eligible projects for the purpose of the aforesaid clause ;

And whereas the National Committee satisfied that the eligible project is being executed properly ;

Now, therefore, in exercise of the powers conferred by clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), read with sub-rule (5) of rule 11M of the Income-tax Rules, 1962, on the recommendations of the National Committee, the Central Government hereby approves the institution "Banwasi Seva Ashram, Govindpur (via Tura), Sonbhadra, U.P., for the projects and schemes notified, vide No. S.O. 711(E), dated 25th September, 1992, for a further period of three years in relation to the assessment years 1996-97, 1997-98 and 1998-99.

[No. 9647/F.No. NC-116/94

What it names

Rules it names. Rule 11M of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

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.