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Case law › Notifications › 1999 › Notification No. 11132
Notification 18 November 1999

Notification No. 11132

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

What this is

Notification No. 11132 was published on 18 November 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.

Whereas by notification of the Government of India in the Ministry of Finance number S.O. 388(E) dated the 19th May, 1997 [(1997) 140 CTR (St) 1] issued under 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 15 equipments, furnishing and running of special education centres for spastic children at urban centres of SPASTN in Tamilnadu, by the Spastics Society of Tamilnadu, Centre for Special Education, opposite T.T.T.I., Taramani Road, Chennai, as an eligible project or scheme for a period of two years beginning with assessment year 1993-99.

This Corrigendum contains amendment to Income-tax Act, 1961, carried out on 18th Nov., 1999 not reproduced here as it is already contained in the body of the act itself.

[F. No. NC-93/99]

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. 11133  ·  Notification No. 11131 →

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.