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Case law › Notifications › 1995 › Notification No. 578E
Notification 27 June 1995

Notification No. 578E

Construction of and provision of furniture in Sharadabai Pawar Vidhya Niketan Primary and Pre-primary and Secondary School at Shar specified under section 35AC

What this is

Notification No. 578E was published on 27 June 1995. Its subject is Construction of and provision of furniture in Sharadabai Pawar Vidhya Niketan Primary and Pre-primary and Secondary School at Shar specified 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 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.

Whereas by notification, vide S.O. 15(E), dated 11th January, 1994, issued under clause (b) of Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had specified, at serail number 10, the construction of and provision of furniture in Sharadabai Pawar Vidhya Niketan Primary and Pre-primary and Secondary School at Sharadanagar in Baramati, Pune of Baramati Agricultural Development Trust at Sharadanagar-Malegaon, Tal. Baramati, District Pune, Maharashtra, as an eligible project or scheme for a period of two assessment years commencing from the assessment year 1994-95 ;

And whereas, the said project or scheme is likely to extned 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 (43 of 1961) hereby specifies the construction of and provision of furniture in Sharadabai Pawar Vidhya Niketan Primary and Pre-primary and Secondary School at Sharadanagar in Baramati, District Pune, which is being carried out by Baramati Agricultural Development Trust, Baramati, Sharadanagar (Malegaon), Taluk Baramati, District Pune, Maharashtra, as an eligible project or scheme for a further period of three assessment years commencing from the assessment year 1996-97.

[No. 9797/F. No. NC-44/95]

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. 579E  ·  Notification No. 577E →

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.