VittSphere ONE Calculators Blog CA Firm CA Prabhakar Kumar · FCA · ICAI 560762
Calculators Blog Handle my notice
Case law › Notifications › 2007 › Notification No. 175
Notification 24 May 2007

Notification No. 175

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

What this is

Notification No. 175 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 ActNow
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. 175/2007, 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.1013(E), dated the 5th July, 2006, namely:-
In the said Notification, in paragraph 5, for the words, brackets, figures and letters "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), 26-A, Vivekanand Society, Near Telephone Office, Mehmababad, District Kheda, Gujarat-387130", the words and figures "for Running of Polio Hospital, Rehabilitation and Research Centre at Hiran Magri, Sector-4, Udaipur, Rajasthan, which is being carried out by Narayan Seva Sansthan, ‘Seva Dham’, 483, Hiran Magri, Sector-4, Udaipur, Rajasthan-313002" 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. 176  ·  Notification No. 174 →

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.