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Case law › Notifications › 1998 › Notification No. 10654
Notification 30 July 1998

Notification No. 10654

A notification under section 295 of the Income-tax Act, 1961

What this is

Notification No. 10654 was published on 30 July 1998. Its subject is A notification under section 295 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.295s.533

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.

In exercise of the powers conferred by section 295 of the Income-tax Act,1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-Tax rules,1962,namely:-

1.(1) These rules may be called the Income-tax(Tenth Amendment) Rules,1998.

(2) They shall come into force on the date of their publication in the Official Gazette.

2.In PartII of the Income-tax Rules,1962,in sub part F,in rule 11K in clause(i),after item(h),the following items shall be inserted,namely:

"(i) establishment and running of educational institutions in rural areas,exclusively for women and children upto 12 years of age;

(j) establishment and running of hospitals and medical facilities in rural areas,exclusively for women and children upto 12 years of age;

(k) establishment and running of creches and schools for childrenof workers employed in factories or at building sites;

(l) encouraging the production of bacteria induced fertilisers;

(m) any programme that promotes road safety,prevention of accidents and traffic awareness".

What it names

Rules it names. Rule 11K 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.

← S.O. 647(E)  ·  Notification No. 10653 →

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.