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Case law › Notifications › 2002 › Notification: 375 Date of Issue : 9/12/2002
Notification 9 December 2002

Notification: 375 Date of Issue : 9/12/2002

Scheme or project of Mobile Unit (Medical Camps-Eye Care) in rural areas in all districts of West Bengal beginning with South 24-P specified under section 35AC

What this is

Notification: 375 Date of Issue : 9/12/2002 was published on 9 December 2002. Its subject is Scheme or project of Mobile Unit (Medical Camps-Eye Care) in rural areas in all districts of West Bengal beginning with South 24-P specified under section 35AC.

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 : 375

Date of Issue : 9/12/2002

Section(s) Referred : s. 35AC

Notification No. 375 of 2002, dt. 9th Dec., 2002

Whereas by notification of the Government of India in the Ministry of Finance number S.O. 832(E) dated the 18th September, 1998, 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 5, for Mobile Unit (Medical Camps Eye Care) in rural areas in all districts of West Bengal beginning with South 24-Parganas by Susrut Eye Foundation and Research Centre 56, Lenin Sarani, Calcutta-700013 as an eligible project or scheme for a period of three years beginning with assessment year 1999-2000;

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 subrule (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 Mobile Unit (Medical Camps-Eye Care) in rural areas in all districts of West Bengal beginning with South 24-Parganas which is being carried by Susrut Eye Foundation and Research Centre 56, Lenin Sarani, Calcutta-700013 at the estimated cost of rupees eighty-three lakhs twenty-five thousand only, as an eligible project or scheme for a further period of three years commencing from the assessment year 2002-2003.

F. No.NC-113/2002]

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: 376 Date of Issue : 9/12/2002  ·  Notification: 374 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.