Notification No. NC-31/2010 [S.O.1132(E)]

E notification nc 31/2010 s.o.1132 e dated 17 05 2010

What this is

Notification No. NC-31/2010 [S.O.1132(E)] was published on 17 May 2010. Its subject is E notification nc 31/2010 s.o.1132 e dated 17 05 2010.

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. 31/2010 [F.NO. V-27015/1/2010-SO (NAT.COM)]/S.O. 1132(E), DATED 17-5-2010

WHEREAS by notification of the Government of India in the Ministry of Finance (Department of Revenue), number S.O. 1045(E), dated the 18th October, 2001, issued under 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 had specified at serial number 1, for construction of building, residential quarters for staff, purchase of equipments/machines, furnishing of Aravali Medical and Research Centre at Aravali, District Sindhidurg, Maharashtra by Aravali Vikas Mandal, 302, Maitri Co-operative Housing Society, Golangi Mill Road, Parel, Mumbai-400012 as an eligible project or scheme for a period of three years beginning with assessment year 2002-03; which was extended further vide notification number S.O. 144(E), dated the 3rd February, 2006 for a period of one year beginning with assessment year 2005-06 and which was further extended vide notification number S.O. 238(E), dated 15-2-2007 for a period of three years commencing with financial year 2006-07;
AND WHEREAS the said project or scheme is likely to extend beyond nine 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 specifies the scheme or project for construction of building, residential quarters for staff, purchase of equipments/machines, furnishing of Aravali Medical and Research Centre at Aravali, District Sindhidurg, Maharashtra which is being carried out by Aravali Vikas Mandal, 302, Maitri Co-operative Housing Society, Golangi Mill Road, Parel, Mumbai-400012, without any change in the approved cost of Rs. 548.90 lakhs, as an eligible project or scheme for a further period of three years commencing with the financial year 2009-10 i.e., 2009-10, 2010-11 and 2011-12 with a direction that as the financial year 2009-10 has already expired, the trust shall not issue any certificate under section 35AC for financial year 2009-10.

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.