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Case law › Notifications › 2011 › Notification No. NC-126/2011 [S.O.2887(E)]
Notification 27 December 2011

Notification No. NC-126/2011 [S.O.2887(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 - Smt.Ushaben Rasiklal Shaw Digvijay Lion Dardi Sahayak Trust, Ahmedabad - Amendment in Notification No.S.O.1267(E),dated 28-12-2001

What this is

Notification No. NC-126/2011 [S.O.2887(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 - Smt.Ushaben Rasiklal Shaw Digvijay Lion Dardi Sahayak Trust, Ahmedabad - Amendment in Notification No.S.O.1267(E),dated 28-12-2001.

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.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 - Smt.Ushaben Rasiklal Shaw Digvijay Lion Dardi Sahayak Trust, Ahmedabad - Amendment in Notification No.S.O.1267(E),dated 28-12-2001
Notification No. 126/2011 [F.No.V-27015/5/2011-SO (NAT.COM)]/S.O. 2887(E), dated 27-12-2011
Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 1267(E), dated the 28th December, 2001, issued under 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 1, "Running of free medical services by Dardi Sahayak Trust at whole of Gujarat" by Smt. Ushaben Rasiklal Shaw Digvijay Lion Dardi Sahayak Trust. 5, Vishranti Gruh, Opp. Civil Hospital, Ahmedabad -380 016, 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.783(E), dated the 5th July, 2004 for a period of two years beginning with financial year 2004-05, which was extended further vide notification number S.O.237(E), dated the 15th February, 2007 for a period of two years beginning with financial year 2007-08 and which was extended further vide notification number S.O. 1254(E), dated 18th May, 2009 for a period of three years beginning with financial year 2009-10;
And whereas by notification number S.O.237(E), dated the 15th February, 2007 the estimated cost was enhanced from Rs. 51.00 lakh including a corpus fund of Rs. 15.00 lakh to Rs. 102.00 lakh including a corpus fund of Rs.15.00 lakh;
And whereas the said project or scheme is likely to extend beyond ten years;
And, whereas, the National Committee for the 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 and amending the project cost from Rs.102 lakh including corpus fund of Rs. 15 lakh to Rs. 171 lakh including a corpus fund of Rs. 15 lakh;
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 "Running of free medical services by Dardi Sahayak Trust at whole of Gujarat" which is being carried out by Smt. Ushaben Rasiklal Shaw Digvijay Lion Dardi Sahayak Trust, 5, Vishranti Gruh, Opp. Civil Hospital, Ahmedabad - 380 016, as an eligible project or scheme for a further period of three years beginning with financial year 2012-13 i.e., 2012-13, 2013-14 & 2014-15;
(b) further amends the said notification number S.O. 1267(E), dated the 28th December, 2001, to the following effect, namely:—
In the said notification, in the Table against serial number 1, in column (4), relating to maximum cost to be allowed as deduction under section 35AC of Income Tax Act, 1961, for the letters, figures and word "Rs. 102 lakh including corpus fund of Rs. 15 lakh" the letters, figures and word "Rs. 171 lakh including a corpus fund of Rs. 15 lakh" shall be substituted.
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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-127/2011 [S.O.2888(E)]  ·  Notification No. NC-125/2011 [S.O.2886(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.