VittSphere ONE Calculators Blog CA Prabhakar Kumar · FCA · ICAI 560762
Case lawNotifications2010 › Notification No. 9/2009 S.O.642(E)
Notification 22 March 2010

Notification No. 9/2009 S.O.642(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 - Corrigendum to Notification No. 1111(E), dated 8-8-2005

What this is

Notification No. 9/2009 S.O.642(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 - Corrigendum to Notification No. 1111(E), dated 8-8-2005.

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.3s.3
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.

Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes - Corrigendum to Notification No. 1111(E), dated 8-8-2005
NOTIFICATION NO. 9/2009 [F.NO. V-27015/5/2009-SO (NAT.COM)]/ S.O. 642(E), DATED 22-3-2010
In the notification of the Government of India, Ministry of Finance (Department of Revenue) number S.O. 1111(E), dated 8th August, 2005, published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (ii), at Sl. No. 14, relating to the Indian Renal Foundation, 60-61, A Wing, Nobales, opp. Nehru Bridge, Ashram Road, Ahmedabad-380 009, the whole approved amount of Rs. 34.02 lakh is notified to be treated as operating cost including earlier approved cost of equipment of Rs. 22.50 lakh.
nn

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. NC-3/2009 [S.O.636(E)]  ·  Notification No. NC-2/2009 [S.O.635(E)] →

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.