VittSphere ONE Calculators Blog CA Firm CA Prabhakar Kumar · FCA · ICAI 560762
Calculators Blog Handle my notice
Case law › Notifications › 2000 › Notification No. 1028(E)
Notification 17 November 2000

Notification No. 1028(E)

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

What this is

Notification No. 1028(E) was published on 17 November 2000. 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. 116(E), dated 23rd February, 1995, 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 3, expansion and running of tuberculosis hospital and public health programme through Mobile Tuberculosis and Chest Clinic at Bajajgram, Sikar, Rajasthan, by Shree Kalyan Arogya Sadan (T. B. Hospital and Medical Research Centre), Post Office Bajajgram, District Sikar, Rajasthan, as an eligible project or scheme for a period of two years beginning with the assessment year 1995-96, which was extended further, vide Notification Number S. O. 401(E), dated 6th June, 1996, for a period of three years beginning with assessment year 1997-98 and S. O. No. 740(E), dated 10th September, 1999, for a period of one year in relation to the assessment year 2000-2001;

And whereas the said project or scheme is likely to extend beyond six years ;

And whereas the National Committee being satisfied that the said project or scheme is being executed properly, made a further recommendation under sub-rule (5) of rule 11M 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 expansion and running of tuberculosis hospital and public health programme through Mobile Tuberculosis and Chest Clinic at Bajajgram, Sikar, Rajasthan, which is being carried out by Shree Kalyan Arogya Sadan (T. B. Hospital and Medical Research Centre), Post Office Bajajgram, District Sikar, Rajasthan, at the estimated cost of rupees two crores eighty two lakhs nine thousand only, as an eligible project or scheme for a further period of three years beginning with the assessment year 2001-2002.

[No. 11552/F. No. NC-88/2000]

What it names

Rules it names. Rule 11M 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.

← Notification No. 1029(E)  ·  Notification No. 1027(E) →

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.