Notification No. 174

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

What this is

Notification No. 174 was published on 24 May 2007. Its subject is A notification under section 35AC 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.35AC	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. 174/2007, DATED 24-5-2007

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), the Central Government further amends the Notification of the Government of India, Ministry of Finance (Department of Revenue) number S.O. 1011 (E), dated the 5th July, 2006, namely:
In the said Notification,- (i) in paragraph 1, for the words, brackets, figures and letters, "serial number 9, for land development, construction with amenities of building for school workshop, hostel and staff quarters at Kheda District, Mehmadabad, Gujarat by National Association for Blind (Kheda District Branch), 26-A, Vivekanand Society, Near Telephone Office, Mehmababad, District Kheda, Gujarat-387130", the words, brackets, figures and letters, "serial number 16, for Rehabilitation project for the blind in all talukas of Mehsana District, Gujarat, by National Association for the Blind (Mehsana Distt. Branch), South Commercial Centre, Near Three Gate, Visnagar-384315, District Mehsana (N.G.), Gujarat" shall be substituted;
(ii) in paragraph 4, for the words, brackets, figures and letters "scheme or project for land development, construction with amenities of buildings for school workshop, hostel and staff quarters at Kheda District, Mehmababad, Gujarat which is being carried out by National Association for Blind (Kheda District Branch), 26A, Vivekanand Society, Near Telephone Office, Mehembabad, District Kheda, Gujarat-387130, the words, brackets figures and letters "scheme or project of Rehabilitation project for the blind in all talukas of Mehsana District, Gujarat, which is being carried out by National Association for Blind (Mehsana Distt. Branch), South Commercial Centre, Near Three Gate, Visnagar-384315, District Mehsana (N.G.), Gujarat" shall be substituted.

[F. No. NC-274/03/2007]

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. 3/2022 — Specifying forms returns statements reports orders by whatever name called prescribed in appendix ii to be furnished ele 16 July 2022
Notification No. 2/2019 [F. No. V. 27013/3/2018-SO(NAT.COM)]/SO 3122(E) — Ministry of Finance 28 August 2019
Notification No. 1/2019 [F. No. V. 27013/3/2018-SO(NAT.COM)] / SO 1706(E) — Ministry of Finance 8 May 2019
Notification No. S.O. 1706 [No. 1/2019 (F.No.V.27013/3/2018-SO(nat.com)] — Section 35AC of the Income-tax Act, 1961, read with rule 11G of the Income-tax Rules, 1962 - Eligible Projects or Scheme 8 May 2019
Notification No. 2/2018 [F.No.V.27013/3/2018-SO(NAT.COM)] SO 5160(E) — Ministry of Finance 5 October 2018
Notification No. 1/2018 [F.No.V.27013/3/2018-SO(NAT.COM)] / SO 1658(E) — MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 17th April, 2018 S.O 17 April 2018

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.