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Case law › Notifications › 1999 › Notification No. 11063
Notification 10 September 1999

Notification No. 11063

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

What this is

Notification No. 11063 was published on 10 September 1999. 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.

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), the Central Government on the recommendations of the National Committee hereby further amends the notification of Government of India, Ministry of Finance (Department of Revenue) No. S.O. 839(E) dated 22nd November, 1994 [published at (1994) 122 CTR (St) 16], as follows, namely :

In the said notification, in the table, against serial number 7 relating to Sabarkantha Charitable Trust, in column 4, for the words and figures 'Rs. 13.80 lakhs', the words and figures 'Rs. 27.60 lakhs' shall be substituted.

[F. No. NC-91/99]

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. 11064  ·  Notification No. 11062 →

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.