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Case lawNotifications1998 › Notification No. 10642
Notification 7 July 1998

Notification No. 10642

Scheme or project of training and rehabilitation of disabled soldiers at Kirkee specified under section 35AC

What this is

Notification No. 10642 was published on 7 July 1998. Its subject is Scheme or project of training and rehabilitation of disabled soldiers at Kirkee specified under section 35AC.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

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.

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

AND WHEREAS the National Commitee , being satisfied that the said project or scheme is being executed properly, made a further recommendation under sub-rule(5 of rule11M) 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 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 scheme or project of training and rehabilitation of disabled soldiers at Kirkee, Range Hills, Pune of Queens Mary's Technical Institute for Disabled soldiers, Kirkee, Range Hills, Pune-411020, at the estimated cost of rupees twenty-five lakhs only as an eligible project or scheme for a further period of three assessment years commencing from 1999-2000

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. 10643  ·  Notification No. 10641 →

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.