Notification No. 52/2010 [S.O.1153(E)]

Section 35AC(1), 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. 52/2010 [S.O.1153(E)] was published on 17 May 2010. Its subject is Section 35AC(1), 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.

NOTIFICATIONS
INCOME-TAX ACT

Section 35AC(1), read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes

NOTIFICATION NO. 52/2010 [F.NO. V-27015/1/2010-SO (NAT.COM)]/S.O. 1153(E), DATED 17-5-2010

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, the Central Government had specified at serial number 9, (a) Hospice out patients and Home based programme (already running), (b) Mobile Hospice Rural outreach Programme, (c) Home based and rural outreach community Integrated Hospice programme for AIDS by Dean Foundation, Old No. 73/New No. 59, Second Street, Aspiron Garden Colony, Kalpauk, Chennai-600010, as an eligible project or scheme for a period of three years beginning with financial year 2004-05 and which was extended further vide notification number S.O. 1505(E), dated 7th September, 2007 for a period of three years beginning with financial year 2007-08;
AND WHEREAS the said project or scheme is likely to extend beyond six 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 35AC of the Income-tax Act, 1961 (43 of 1961), hereby notifies the scheme or project (a) Hospice out patients and Home based programme (already running), (b) Mobile Hospice Rural outreach Programme, (c) Home based and rural outreach community Integrated Hospice programme for AIDS which are being carried out by Dean Foundation, Old No. 73/New No. 59, Second Street, Aspiron Garden Colony, Kalpauk, Chennai-600010, without any change in the approved cost of Rs. three crores forty three lakhs, as an eligible project or scheme for a further period of three years beginning with financial year 2010-11 i.e., 2010-11, 2011-12 and 2012-13.

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.