Notification No. 11106

A notification under section 10C of the Income-tax Act, 1961

What this is

Notification No. 11106 was published on 13 October 1999. Its subject is A notification under section 10C 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 Act	Now
s.10C	no 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 powers conferred by clause (i) and clause (ii) of the Explanation to the section 10C of the Income-tax Act, 1961 (43 of 1961), the Central Government specifies following centres mentioned in column 2 of the schedules A and B below and located in the states of North Eastern region, mentioned in the corresponding entry in column 3 as Integrated Infrastructure Development Centre and Industrial Growth Centre, respectively, for the purposes of the said section, namely :

SCHEDULE A -------- S. No. Integrated Infrastructure Development Centre State 1 2 3 -------- 1. Integrated infrastructure Development, Delgaon, Darrang District Assam

2. Integrated infrastructure Development, Bhumuraguri, Nagaon Assam

3. Integrated infrastructure Development, Algapur in Hailakandi Assam --------

SCHEDULE B -------- S. No. Industrial Growth Centre State 1 2 3 ------- 1. Barpeta Assam 2. Goalpra Assam 3. Kakopathar Assam 4. Dulianjan Assam 5. Sariharjan Assam 6. Lilabari (N. Lakhimpur) Assam 7. Malbong Assam 8. Manja Assam 9. Bokulia Assam 10. Growth Centre, Balipara Assam 11. Growth Centre, Matia Assam 12. Chaygaon, Kamrup District Assam 13. Mendipathar, East Garo Hills District Meghalaya 14. Growth Centre, Bodhjungnagar, West Tripura District Tripura -------

[F No. 142/32/99-TPL]

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.