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Case law › Notifications › 2007 › Notification No. 128
Notification 29 March 2007

Notification No. 128

Scheme or project for Welfare programmes in the field of Health specified under section 35

What this is

Notification No. 128 was published on 29 March 2007. Its subject is Scheme or project for Welfare programmes in the field of Health 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
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. 128/2007, DATED 29-3-2007

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue), number S.O.461(E) dated the 5th April, 2004, 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 8, for Welfare programmes in the field of Health, education, environment etc. by SNS Foundation, 1, Sri Aurobindo Marg, New Delhi-110016, as an eligible project or scheme for a period of three years beginning with financial year 2004-05;

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 and enhancing the project cost from Rs.810.00 lakhs to Rs. 1000.00 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),-

hereby specifies the scheme or project for Welfare programmes in the field of Health, education, environment etc., which is being carried out by SNS Foundation, 1, Sri Aurobindo Marg, New Delhi-110016, as an eligible project or scheme for a further period of three years commencing from the financial year 2007-08; and

further amends the said notification number S.O.461(E) dated the 5th April, 2004, to the following effect, namely :-

In the said notification, in the Table against serial number 13, in column (4), relating to maximum amount of cost to be allowed as deduction under section 35 AC, for the letters, figures and word "Rs.810.00 lakhs", the letters, figures and word "Rs. 1000.00 lakhs" shall be substituted.

[F.No.NC-274/3/2007]

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. 129  ·  Notification No. 127 →

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.