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Case law › Notifications › 2011 › Notification No. NC-122/2011 [S.O.2883(E)]
Notification 27 December 2011

Notification No. NC-122/2011 [S.O.2883(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 - Hindvi Swarajya Pratistan, Maharashtra

What this is

Notification No. NC-122/2011 [S.O.2883(E)] was published on 27 December 2011. 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 - Hindvi Swarajya Pratistan, Maharashtra.

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.35s.45, s.66
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 - Hindvi Swarajya Pratistan, Maharashtra
Notification No. 122/2011 [F.No.V-27015/5/2011-SO (NAT.COM)]/S.O. 2883(E), dated 27-12-2011
Whereas by notification of the Government of India, in the Ministry of Finance (Department of Revenue) number S.O. 1501(E), dated the 7th September, 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 2, "Rural Drinking Water hand pump project" by Hindvi Swarajya Pratistan, Kile Rajgad, At/p. - Chirmodi, Tal Velhe, District Pune, State Maharashtra, as an eligible project or scheme for a period of three years beginning with financial year 2007-08;
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 extending 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 "Rural Drinking Water hand pump project" which is being carried out by Hindvi Swarajya Pratistan, Kile Rajgad, At/p. -Chirmodi, Tal Velhe, District Pune, State Maharashtra, without any change in the approved cost of Rs. 1.40 crore, as an eligible project or scheme for a further period of three years commencing with the financial year 2010-11 i.e., 2010-11, 2011-12, 2012-13 with a direction that as the financial year 2010-11 has already lapsed, hence no certificate under section 35 AC of Income Tax Act, 1961 shall be issued for the financial year 2010-11.
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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. NC-123/2011 [S.O.2884(E)]  ·  Notification No. NC-121/2011 [S.O.2882(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.