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Case law › Notifications › 2007 › Notification No. 049
Notification 14 February 2007

Notification No. 049

Scheme or project for Safe motherhood and child survival project which is being carried out by Deepk Charitable Trust specified under section 35

What this is

Notification No. 049 was published on 14 February 2007. Its subject is Scheme or project for Safe motherhood and child survival project which is being carried out by Deepk Charitable Trust specified under section 35.

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. 49/2007, DATED 15-2-2007

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue), Number S.O.604(E), dated the 20th May, 2004, issued under 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 had specified at serial Number 12, for Safe motherhood and child survival project by Deepk Charitable Trust, 9-10, Kunj Society, Alkapuri, Baroda-390007, as an eligible project or scheme for a period of three years beginning with Financial year 2003-04;
AND WHEREAS the said project or scheme is likely to extend beyond three years;
AND WHEREAS the National Committee for 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;
NOW, THEREFORE, the Central Government, 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), hereby specifies the scheme or project for Safe motherhood and child survival project which is being carried out by Deepk Charitable Trust, 9-10, Kunj Society, Alkapuri, Baroda-390007, without any change in the approved cost of Rs. 24.96 crore, as an eligible project or scheme for a further period of three years-commencing from the financial year 2006-07.

[F. No. NC-274/04/2006]

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. 050  ·  Notification No. 048 →

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.