Notification No. 20/2009 [S.O.653(E)]

Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes

What this is

Notification No. 20/2009 [S.O.653(E)] was published on 22 March 2010. Its subject is Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes.

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.

Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
NOTIFICATION NO. 20/2009 [F. NO. V-27015/5/2009-S0 (NAT.COM)]/ S.O. 653(E), DATED 22-3-2010
WHEREAS by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 791(E), dated the 8th September, 1995, issued under clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had notified at serial number 6, "Maintenance of S.J. Patel Sarvajanik Hospital at Paliad, Tal. Kalol, District Mehsana, Gujarat" by Gramya Vikas Mandal, Paliad, AT. & P.O. Paliad, Tal. Kalol (NG), Distt. Mehsana, Gujarat, as an eligible project or scheme for a period of three years beginning with assessment year 1996-97 which was extended further vide notification number S.O. 863(E), dated the 12th December, 1997 for a period of three years beginning with assessment year 1999-2000 which was extended further vide notification number S.O. 548(E), dated the 20th June, 2001 for a period of three years beginning with assessment year 2002-03 which was extended further vide notification number S.O. 377(E), dated the 19th March, 2004 for a period of three years beginning with financial year 2004-05 and which was extended further vide notification number S.O. No. 1315(E), dated 4-6-2008 for three years beginning with financial years 2007-08, 2008-09 and 2009-10;
AND WHEREAS by notification number S.O. 863(E), dated the 12th December, 1997 the estimated cost was enhanced from Rs. 10.66 lakh to Rs. 25 lakh and vide notification number S.O. 548(E), dated the 20th June, 2001 the estimated cost was further enhanced from Rs. 25 lakh to Rs. 41.50 lakh vide notification number S.O. 377(E), dated the 19th March, 2004 the estimated cost was further enhanced from Rs. 41.50 lakh to Rs. 56.50 lakh and vide notification number S.O. 1315(E), dated the 4th June, 2008 the estimated cost was further enhanced from 56.50 lakh to Rs. 72 lakh;
AND WHEREAS the said project or scheme is likely to extend beyond fifteen 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 enhancing the project cost from Rs. 72 lakh to Rs. 101 lakh;
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),—
(a) hereby notifies the scheme or project "Maintenance of S.J. Patel Sarvajanik Hospital at Paliad, Tal. Kalol, District Mehsana. Gujarat", being carried out by Gramya-Vikas Mandal, Paliad, At & P.O. Paliad, Tal. Kalol (NG), Distt. Mehsana, Gujarat for a further period of three years commencing with financial year 2010-11 i.e., 2010-11, 2011-12 and 2012-13;
(b) further amends the said notification number S.O. 791(E), dated the 8th September, 1995, to the following effect, namely:—
In the said notification, in the Table against serial number 6, in column (4), relating to maximum cost for which allowed, for the letters, figures and word "Rs.72 lakh" the letters, figures and word "Rs. 101 lakh" shall be substituted.

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. 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.