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Case law › Notifications › 2001 › Notification No. 922E-
Notification 20 September 2001

Notification No. 922E-

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

What this is

Notification No. 922E- was published on 20 September 2001. 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.

Notification No. S.O. 922(E), dated 20th September, 2001.

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), the Central Government, on the recommendations of the National Committee hereby further amends the notification of the Government of India, Ministry of Finance (Department of Revenue) No. S.O. 154(E), dated the 23rd February, 20004, as follows, namely:

In the said notification, in the Table against serial number 9 relating to Dr. Nihar Munshi Eye Foundation, 1/3, Dover Place, Calcutta-700 019, in column (3) relating to project or scheme, for the words "setting up of Community Opthalmology Centre, purchase of premises, equipments and instruments at Calcutta, West Bengal" the words "Phase I: Setting up of Community Opthalmology Centre in a rented premises, purchase of equipments and instruments at Calcutta, West Bengal. Phase II: Shifting the complete Community Opthalmology Centre to a new premises either purchased/constructed or acquired for the above project." shall be substituted.

[No. 293/2001/F. No. NC-83/2001]

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. 923E-  ·  Notification No. 921E- →

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.