Notification No. 11194

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.35AC	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.

Whereas by notification of the Government of India in the Ministry of Finance, number S.O. 973(E) dated the 14th December, 1995 [published at (1995) 129 CTR (St) 47], issued under sub-section (1) read with clause (b) of the Explanation to section 35AC of the IT Act, 1961 (43 of 1961), the Central Government had specified at serial number 1 land development construction, furnishing and equipments/medicines of Vishwabalak Kendra, by Children of the World (India) Trust, Tardeo, Mumbai, as an eligible project or scheme for a period of two years beginning with assessment year 1996-97, which was extended vide S.O. 399(E) dated 19th May, 1997 [published at (1997) 140 CTR (St) 101 for a period of two more years beginning with assessment year 1998-99.

This Corrigendum contains amendment to Income-tax Act, 1961, carried out on 4th Jan, 2000 not reproduced here as it is already contained in the body of the act itself.

[F.No. NC 136/99]

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. 3/2022 — Specifying forms returns statements reports orders by whatever name called prescribed in appendix ii to be furnished ele 16 July 2022
Notification No. 2/2019 [F. No. V. 27013/3/2018-SO(NAT.COM)]/SO 3122(E) — Ministry of Finance 28 August 2019
Notification No. 1/2019 [F. No. V. 27013/3/2018-SO(NAT.COM)] / SO 1706(E) — Ministry of Finance 8 May 2019
Notification No. S.O. 1706 [No. 1/2019 (F.No.V.27013/3/2018-SO(nat.com)] — Section 35AC of the Income-tax Act, 1961, read with rule 11G of the Income-tax Rules, 1962 - Eligible Projects or Scheme 8 May 2019
Notification No. 2/2018 [F.No.V.27013/3/2018-SO(NAT.COM)] SO 5160(E) — Ministry of Finance 5 October 2018
Notification No. 1/2018 [F.No.V.27013/3/2018-SO(NAT.COM)] / SO 1658(E) — MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 17th April, 2018 S.O 17 April 2018

← Notification No. 11195 · Notification No. 11193 →

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.

What this is

The provisions it speaks to

The instrument, as the Board published it

On the same provision