Notification: 365 Date of Issue : 9/12/2002

Notifications under s. 35AC of the IT Act, 1961

What this is

Notification: 365 Date of Issue : 9/12/2002 was published on 9 December 2002. Its subject is Notifications under s. 35AC of the IT Act, 1961.

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 : 365

Date of Issue : 9/12/2002

Section(s) Referred : s. 35AC

Notifications under s. 35AC of the IT Act, 1961

2. This notification shall remain in force for a period of one year in relation to assessment years 2003-2004 in respect of project or scheme mentioned at serial number 1 and for a period of two years in relation to assessment years 2003-2004 and 2004-2005 in respect of projects or schemes mentioned at serial number 4, 5, 6 and for a period of three years in relation to assessment years 2003-2004, 2004-2005 and 2005-2006 in respect of projects or schemes mentioned at serial number 2, 3, 7, 8, 9, 10 and 11 of the said Table.

[F.No. NC-113/2002]

← Notification: 366 Date of Issue : 9/12/2002 · Notification: 364 Date of Issue : 9/12/2002 →

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.