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Case law › Notifications › 1997 › Notification No. 207E
Notification 17 March 1997

Notification No. 207E

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

What this is

Notification No. 207E was published on 17 March 1997. 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 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 number S. O. 267(E), dated 29th March, 1994, issued under clause (b) of Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had specified the scheme at serial number 10, the Rural Development Project named as Palli Unnayan Prakalpa comprising,--(a) construction of a primary school building on land provided by the Ramakrishna Mission; (b) providing drinking water through sinking tube wells; and (c) construction of 2000 ft. Kachha link road from village Raghu Sardar Barh, Jalpai to main road, of Ramakrishna Mission Sevashram, Village Athligari, P. O. Contai, District Midnapore, West Bengal-721 401 as an eligible project or scheme for a period of three years commencing from the assessment year 1994-95 and further extended for two years by S. O. 234(E), dated 21st March, 1996;

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

And whereas the National Committee 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 one year and enhancing the estimated cost of the project from rupees two lakh twenty thousand to rupees three lakhs fifty thousand;

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 project or scheme of the Rural Development Project named as Palli Unnayan Prakalpa comprising,--(a) construction of a primary school building on land provided by the Ramakrishna Mission; (b) providing drinking water through sinking tube wells; and (c) construction of 2000 ft. Kachha link road from village Raghu Sardar Barh, Jalpai to main road, of Ramakrishna Mission Sevashram, Village Athligari, P. O. Contai, District Midnapore, West Bengal-721 401, at the estimated cost of rupees three lakhs fifty thousands only as an eligible project or scheme for a further period of one assessment year i.e., assessment year 1999-2000.

[No. 10293/F. No. NC-15/97

What it names

Rules it names. Rule 11M, 5 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. 208E  ·  Notification No. 206E →

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.