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Case law › Notifications › 2006 › Notification No. 342
Notification 17 November 2006

Notification No. 342

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

What this is

Notification No. 342 was published on 17 November 2006. Its subject is A notification under section 35 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.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. 342/2005, DATED 17-11-2006

In Exercise of the powers conferred by sub-section (1), read with clause (b) of the Explanation to section 35 AC of the Income-tax Act, 1961 (43 of 1961), the Central Government, on the recommendation of the National Committee, hereby amends the notification of the Government of India, Ministry of Finance (Department of Revenue) number S.O. 1404 (E), dated the 4th September, 2006, namely :-
In the said notification, in the Table, against serial number 15 relating to Cancer Aid & Research Foundation Byculla Municipal School Building, Ground Floor, R. Nos. 15-18, N.M. Joshi Marg, Near S Bridge, Byculla (West), Mumbai-400011, in column (3) relating to Project or scheme and estimated cost thereof, for the entries, the entries "(i) Cancer Hostel, (ii) Cancer Hospic (iii) Cancer Diagnostic Centre" shall be substituted.

[F. No. NC-270/39/2006]

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. 343  ·  Notification No. 341 →

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.