Notification No. 51

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

What this is

Notification No. 51 was published on 11 February 2005. Its subject is A notification under section 35CCA 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 Act	Now
s.35CCA	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. 51/2005, DATED 11-2-2005

S.O. 195(E).—In exercise of the powers conferred by Section 35CCA of the income Tax Act, 1961 read with rule 6AAA of the Income Tax Rules, 1962, the Central Board of Direct Taxes empowers the Income-tax authorities specified in column number (2) of the Schedule hereto annexed to be the Chairman of the Committee for the purposes of Section 35CCA for the States/Union territories specified in column number (3) of the said Schedule.

SCHEDULE

Serial No.

Income-tax authorities

State/Union Territory

(1)

(2)

(3)

1.

Chief Commissioner of Income-tax, Kolkata-I

West Bengal

2.

Chief Commissioner of Income-tax, Delhi-I

Delhi

3.

Chief Commissioner of Income-tax. Chandigarh

Punjab

4.

Chief Commissioner of Income-tax. Jaipur

Rajasthan

5.

Chief Commissioner of Income-tax. Ahmedabad-I

Gujarat

6.

Chief Commissioner of Income-tax. Mumbai-I

Maharashtra

7.

Chief Commissioner of Income-tax, Bangalore-I

Karnataka

8.

Chief Commissioner of Income-tax, Thiruvananthapuram

Kerala

9.

Chief Commissioner Income-tax, Hyderabad-I

Andhra Pradesh

10.

Chief Commissioner of Income-tax, Chennai-I

Tamil Nadu

11.

Chief Commissioner of Income-tax, Bhopal

Madhya Pradesh

12.

Chief Commissioner of Income-lax, Lucknow-I

Uttar Pradesh

13.

Chief Commissioner of Income-tax, Guwahati

Assam

[F. No. 187/31/2004-ITA. I]

What it names

Rules it names. Rule 6AAA 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. 84E — National Fund for Rural Development set up under the resolution of the Government of India in the Cabinet Secretariat No 28 February 1984
Circular No. 244 — Section 35CCA l Expenditure by WAY of Payment to Associations/institutions for Carrying OUT Rural Development Programmes 13 July 1978

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.