Notification: 138 Date of Issue : 7/6/2002

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

What this is

Notification: 138 Date of Issue : 7/6/2002 was published on 7 June 2002. 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 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.

Notification No : 138

Date of Issue : 7/6/2002

Section(s) Referred : s. 35AC

Notification No. S.O. 610(E), dated 7th June, 2002.

Whereas by notification of the Government of India in the Ministry of Finance Number S.O. 469(E), dated 2nd July, 1996, issued under 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 had specified at serial number 14, for (a) medical camp in rural areas; (b) creation of employment for rural population for leprosy affected and leprosy cured; (c) educational help to kids of leprosy affected families; (d) deformity care of leprosy patients-free aids and appliances; (e) health education for removal of social stigma from society and diagnose of leprosy patients at an early stage in whole of Gujarat, by Gujarat Raktapitt Nivaran Seva Sangh, Junigadhi, Near Municipal Quarters, Mills Road, Yakutpura, Vadodara-390 006 (Gujarat) as an eligible project or scheme for a period of three years beginning with assessment year 1997-98 which was extended further vide Notification Number S.O. 744(E), dated 10th September, 1999, for a period of three years beginning with 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 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 (a) medical camp in rural areas; (b) creation of employment for rural popu lation for leprosy affected and leprosy cured; (c) educational help to kids of leprosy affected families; (d) deformity care of leprosy patients-free aids and appliances; (e) health education for removal of social stigma from society and diagnose of leprosy patients at an early stage in whole of Gujarat, which are being carried out by Gujarat Raktapitt Nivaran Seva Sangh, Junigadhi, Near Municipal Quarters, Mills Road, Yakutpura, Vadodara-390 006 (Gujarat) at the estimated cost of rupees twenty six lakhs ninety seven thousand only, as an eligible project or scheme for a further period of three years commencing from the assessment year 2003-2004.

[No. 138/2002/F.No. NC-37/2002]

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. 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

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.