Notification No. 403E

A notification under section 35AC of the Income-tax Act, 1961

What this is

Notification No. 403E was published on 3 May 1995. Its subject is A notification under section 35AC of the Income-tax Act, 1961.

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 No. S.O. 711(E), dated 25th September, 1992, issued under clause (b) of Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had specified at serial number 4(ii), the Integrated Rural Development Programme (Twenty Projects)--(1) Rural road construction (mentioned) (25 kms.) ; (2) Rural road construction (Kaccha) (50 kms.) ; (3) Low cost latrines and bathing cubicles (3000 units) ; (4) Low cost housing project (1,000 units) ; (5) Health sub-centres (65 units) ; (6) Construction of hospital (30 bedded) ; (7) Research centre for groundwater exploration ; (8) Rainwater harvesting (50 units X Rs. 80,000) ; (9) Construction of dugwells (20 units) ; (10) Handpumps for drinking water (200 units) ; (11) Agricultural development ; (12) Development of horticulture through drip irrigation ; (13) Wasteland development project (600 hectares) ; (14) Integrated child development services (100 centres) ; (15) Non-formal education for girls (200 centres) ; (16) Middle High School for girls (6 of schools) ; (17) Adult education for women (200 centres) ; (18) Vocational training centre for women ; (19) Providing teaching aids to primary schools (100 schools) ; (20) Comprehensive rural health development project of Bhoruka Charitable Trust, 1, Prabhu Dayal Marg, Sanganer Airport, Jaipur-302 011, as an eligible project or scheme for a period of three assessment years commencing from the assessment year 1993-94 ;

And whereas, the said project or scheme is likely to extend beyond three years ;

And whereas, the National Committee has, being satisfied that the said project or scheme is being executed properly, made a further recommendation under sub-rule (5) of rule 11M of the Income-tax Rules, 1962, for specifying the said project or scheme for a further period of three years ;

Now, therefore, the Central Government in exercise of the powers conferred by clause (b) of Explanation to section 35AC of the Income-tax Act, 1961, hereby specifies Integrated Rural Development Programme (Twenty Projects)--(1) Rural road construction (mentioned) (25 kms.) ; (2) Rural road construction (Kaccha) (50 kms.) ; (3) Low cost latrines and bathing cubicles (3,000 units) ; (4) Low cost housing project (1,000 units) (5) Health sub-centres (65 units) ; (6) Construction of hospital (30 bedded) (7) Research centre for groundwater exploration ; (8) Rainwater harvesting (50 units X Rs. 80,000) ; (9) Construction of dugwells (20 units) ; (10) Handpumps for drinking water (200 units) ; (11) Agricultural development ; (12) Development of horticulture through drip irrigation ; (13) Wasteland development project (600 hectares) ; (14) integrated child development services (100 centres) ; (15) Non-formal education for girls (200 centres) ; (16) Middle High School for girls (6 of schools) ; (17) Adult education for women (200 centres) ; (18) Vocational training centre for women ; (19) Providing teaching aids to primary schools (100 schools) ; (20) Comprehensive rural health development project of Bhoruka Charitable Trust, 1, Prabhu Dayal Marg, Sanganer Airport, Jaipur-302 011 at the aggregate estimated cost less Government grants that is for Rs. 6,69,25,500 as an eligible project or scheme for a further period of three assessment years commencing from the assessment year 1996-97.

[No. 9760/F. No. NC-30/95]

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

← Notification No. 404E · Notification No. 402E →

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.