Notification No. NC-82/2010 [S.O.2528(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. NC-82/2010 [S.O.2528(E)] was published on 11 October 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.

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. 82/2010 [F.NO. V.27015/3/2010-SO(NAT.COM)]/S.O. 2528(E), DATED 11-10-2010
WHEREAS by notification of the Government of India, in the Ministry of Finance (Department of Revenue) number S.O. 466(E) dated the 29th March, 2007, 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 notified at serial number 21, "(i ) Running and Maintenance of Sri Sathya Sai Institute of Higher Medical Sciences at Prasanthigram (Andhra Pradesh) and at Whitefield, Bangalore (Karnataka), (ii) Running and Maintenance of Sri Sathya Sai Mobile Hospital, (iii) Building a corpus fund for the Trust" by Sri Sathya Sai Medical Trust, Brindavan, Kadugodi Post, Bangalore - 560 067, as an eligible project or scheme for a period of three years beginning with the financial year 2007-08 and which was further extended vide Notification No. S.O. 1148(E) dated 17th May 2010, for a period of three years beginning with the financial year 2010-11, i.e., 2010-11, 2011-12 and 2012-13;
AND WHEREAS the said project or scheme is likely to extend beyond three 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 transferring of the said project or scheme from Sri Sathya Sai Medical Trust to Sri Sathya Sai Central Trust for:
(i) Transfer of the recognition under Notification No. S.O. 1148(E) dated 17th May, 2009, from Sri Sai Medical Trust to Sri Sathya Sai Central Trust with permission to Sri Sathya Sai Central Trust to mobilize donations from 01/12/2010 to 31/03/2013.
(ii) Transfer of the assets and liabilities of the project as on 30-11-2010 from Sri Sathya Sai Medical Trust to Sri Sathya Sai Central Trust.
(iii) Transfer of the project with revised allocation of Rs. 93.2 crores towards running and maintenance expense and Rs. 100 crores towards corpus fund.
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 that the scheme or project "(i) Running and Maintenance of Sri Sathya Sai Institute of Higher Medical Sciences at Prasanthigram (Andhra Pradesh) and at Whitefield, Bangalore (Karnataka), (ii) Running and Maintenance of Sri Sathya Sai Mobile Hospital, (iii) Building a corpus fund for the Trust", which is being carried out by Sri Sathya Sai Medical Trust, Brindavan, Kadugodi Post, Bangalore - 560 067, will henceforth, be carried out by "Sri Sathya Sai Central Trust", with effect from 1-12-2010 with the revised project cost of Rs. 93.2 crore towards running and maintenance expense and Rs. 100 crores towards corpus fund. The approved project is allowed to be transferred with its existing assets and liabilities as on 30-11-2010 to "Sri Sathya Sai Central Trust".
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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.