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Case law › Notifications › 1998 › Notification No. 10638
Notification 7 July 1998

Notification No. 10638

Schme or project of(a)Health programme(health awareness specified under section 35AC

What this is

Notification No. 10638 was published on 7 July 1998. Its subject is Schme or project of(a)Health programme(health awareness 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 number S.O.206(E); dated the 17th March,1997 issued under sub-section(1), read with clause(b) of the Explanation to section 35AC of the Income-tax Act,1961(43 of 1961), the Central Government had specified at serial number 14, (a) Health programme(health awareness, diagnostic camps and distribution of primary treatment kits), (b) Acqua-culture Development Programme(Inland fisheries development and distribution of fish seeds);(c)Environment Awareness Programme(Distribution of plants,awareness programmers,development of nursery and Ayurvedic Garden); at Sabakantha Distt. of Gujarat of Arpan Trust(Adoption of Ryral Perception and Assessment of their needs),C/o Apurva A.Dave,Ashutosh, Gayatri Mandir Road, Himmat Nagar, Gujarat as an eligible project or scheme for a period of one year i.e. assessment year 1998-99.

AND WHEREAS the said project or scheme is likely to extend beyond one years;

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

NOE, THEREFORE, the Central Government, in exercise of the powers conferred by sub-section(1), read with clause(b) of the Explanation to section 35AC of the Income-tax Act, 1961(43 of 1961), hereby specifies the schme or project of(a)Health programme(health awareness,diagnostic and distribution of primary treatment kits), (b)Acqua-culture Development Programme(Inland fisheries development and distribution of fish seeds);(c) Environment Awareness Programme (Distribution of plants,awareness programmers, development of nursery and Ayurvedic Garden); at Sabarkantha Distt. of Gujarat of Arpan Trust(Adoption of Rural Perception and Assessment of their needs),C/o Apurva A.Dave,Ashutosh, Gayatri Mandir Road, HImmat Nagar, Gujarat, at the estimated cost of rupees eight lakhs only as an eligible project or scheme for a furthur period of three assessment years commencing from assessment year 1999-2000

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. 10639  ·  S.O. 553(E) →

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.