Notification No. 145

Scheme or project of Construction of building for School specified under section 1

What this is

Notification No. 145 was published on 13 June 2003. Its subject is Scheme or project of Construction of building for School specified under section 1.

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.1	s.1
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 : 145

Section(s) Referred : s. 35AC(b)(1)

Date of Issue : 13/6/2003

Notification No. 145 of 2003, dt. 13th June, 2003.

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 1002(E) dated the 8th November, 2000, 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 Construction of building for School, Vocational Training Centre and a hostel for mentally retarded children at Lucknow by Uttar Pradesh Parents Association for the Welfare of Mentally Handicapped Citizens, B-1/42, Sector K, Aliganj, Lucknow-48 as an eligible project or scheme for a period of three years beginning with assessment year 2001-2002;

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 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 Construction of building for School, Vocational Training Centre and a hostel for mentally retarded children at Lucknow which is being carried out by Uttar Pradesh Parents Association for the Welfare of Mentally Handicaped Citizens, B-1/42, Sector K, Aliganj, Lucknow-48, at the estimated cost of rupees eighteen lakhs thirteen thousand only, as an eligible project or scheme for a further period of two years commencing from the assessment year 2004-2005.

[F.No. NC-81/2003]

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. 70/2026 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2768(E) : Infrastructure Sub-sector Businesses Notified under Schedule V — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 1 June 2026
Notification No. 17/2023 [F. No. 500/05/2018-FT&TR-III] — Ministry of Finance 6 April 2023
Circular No. 22/2022 — Condonation of delay under section 119 2 b of the income tax act 1961 in filing of form no.10a 1 November 2022
Circular No. 41/2016 — Circular No.41 of 2016 21 December 2016
Notification No. 98/2016 [F. No. 149/144/2015-TPL (Part-II)] / S.O. 3289(E) — [To BE Published in the Gazette of INDIA, Extraordinary, Part-ii, section 3, Sub-section (ii)] 25 October 2016
Notification No. 7/2016 [F.No.173/394/2015-ITA-I] / SO 529(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 19 February 2016

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.