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Case law › Notifications › 2003 › Notification No. 20
Notification 22 January 2003

Notification No. 20

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

What this is

Notification No. 20 was published on 22 January 2003. 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 : 20

Section(s) Referred : s. 35AC

Date of Issue : 22/1/2003

Notification No. 20 of 2003, dt. 22nd Jan., 2003

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 469(E) dated the 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 12, for Primary Health Project at 30 Villages of Sundergarh District of Orissa by Dalmia Bharat Seva Trust, P.O. Rajgangapur-770017, Orissa as an eligible project or scheme for a period of two years beginning with assessment year 1997-98 which was extended further vide notification number S.O. 917(E) dated 29th December, 1997, for a period of two years beginning with assessment year 1999-2000 which was extended further vide notification S.O. 502(E) dated 26th May, 2000 for a period of three years beginning with assessment year 2001-2002;

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 further recommendation under subrule (5) of rule 11M of the Income-tax Rules, 1962, for specifying the said project or scheme for further amending the approved cost from Rs. 10.00 lakhs to Rs. 17.00 lakhs;

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),-

(a) hereby specifies the scheme or project of Primary Health Project at 30 Villages of Sundergarh District of Orissa by Dalmia Bharat Seva Trust, P.O. Rajgangapur-770017, Orissa-, and

(b) further amends the said notification number S.O. 469(E) dated the 2nd July, 1996, to the following effect, namely :

In the said notification, in the Table against serial number 12, in column (4) relating to maximum amount of cost to be allowed as deduction under section 35AC, for the letters, figures and word "Rs. 10.00 lakhs to Rs. 17.00 lakhs" shall be substituted.

[F.No. NC-142/2002]

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. 21  ·  Notification No. 19 →

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.