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Case law › Notifications › 2005 › Notification No. 14
Notification 24 January 2005

Notification No. 14

A notification under section 3 of the Income-tax Act, 1961

What this is

Notification No. 14 was published on 24 January 2005. Its subject is A notification under section 3 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.3s.3
s.35s.45, s.66

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. 14/2005, DATED 24-1-2005

S.O. 82(E).— Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O.602(E) dated the 12th August, 1993 issued under clause (b) of the Explanation to section 35 AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had specified at serial number 12, the project or scheme for Medical care to old persons leprosy and cancer patients, provision of home to old persons, rehabilitation of destitute old women, conducting eye camps, by Helpage India, C-14, Qutub Institutional Area, New Delhi - 110016, as an eligible project or scheme for a period of two years beginning with assessment year 1994-1995 which was extended further vide notification number S.O.405(E) dated the 3rd May 1995 for a period of three years beginning with assessment year 1996-97 which was extended further vide notification number S.O.220(E) dated the 16th March, 1998 for period of/three years beginning with assessment year 1999-2000 which was extended further vide notification number S.O.553(E) dated the 20th June, 2001 for period of three years beginning with assessment year 2002-2003 and which was also amended notification number S.O.1046(E) dated the 18th October, 2001 to enhance the cost from Rs.2000.00 lakhs to Rs.4000.00 lakhs;
And whereas, the said project or scheme is likely to extend beyond eleven years;
And, whereas, the National Committee for the Promotion of Social and Economic Welfare, 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 and amending the project cost from Rs.4000.00 lakhs to Rs.6500.00 lakhs;
Now, therefore, the Central Government, in exercise of the powers conferred by sub-section (1) of, read with clause (b) of the Explanation to, section 3 5 AC of the Income-tax Act, 1961 (43 of 1961),-
(a) hereby specifies the scheme or project for Medical care to old persons, leprosy and cancer patients, provision of home to old persons, rehabilitation of destitute old women, conducting eye camps which is being carried out by Helpage India, C-14, Qutub Institutional Area, New Delhi - 110016 as an eligible project or scheme for a further period of three years commencing from the financial year 2004-2005; and
(b) further amends the said notification number SO. 602(E) dated the 12th, following effect, namely:-
In the said notification, in the Table against serial number 12; in column (4) relating to maximum cost for which approved, for the letters, figures and word " Rs.4000.00 "Rs.6500.00 lakhs" shall be substituted.

[F.No. NC-270/408/2004]

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. 15  ·  Notification No. 13 →

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.