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Case law › Notifications › 2000 › Notification No. 11328
Notification 10 April 2000

Notification No. 11328

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

What this is

Notification No. 11328 was published on 10 April 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. 388(E) dt. the 19th May, 1997 [published at (1997) 140 CTR (St) 1], issued under clause (b) to the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had specified at serial number 10, running of multifarious rural welfare projects in health care education, sports and cultural activities and construction of hospital building, equipments and furnishing and management of natural resources in Madhya Pradesh, Gujarat and Maharashtra, by Shri Sadguru Seva Sangh Trust, Mafatlal House, Backbay Reclamation, Mumbai-400020, as an eligible project or scheme for a period of three years beginning with assessment year 1998-99;

And whereas by notification number S.O. 221(E) dated 16th March, 1998 [published at (1998) 145 CTR (St) 79], the estimated cost was enhanced from Rs. 1,225 lakhs to Rs. 1,333 lakhs;

And whereas the said project or scheme is likely to extend beyond three 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 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) to the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), hereby specifies the scheme or project of running of multifarious rural welfare projects in health care education, sports and cultural activities and construction of hospital building, equipments and furnishing and management of natural resources in Madhya Pradesh, Gujarat and Maharashtra, which is being carried out by Shri Sadguru Seva Sangh Trust, Mafatlal House, Backbay Reclamation, Mumbai-400020, at the estimated cost of rupees thirteen crore thirty-three lakhs only, as an eligible project or scheme for a further period of three years beginning with assessment year 2001-2002.

[F No. NC-14/2000]

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. 11329  ·  Notification No. 11327 →

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.