E notification nc 3/2009 s.o.636 e dated 22 3 2010 1
Notification No. NC-3/2009 [S.O.636(E)] was published on 22 March 2011. Its subject is E notification nc 3/2009 s.o.636 e dated 22 3 2010 1.
| Under the 1961 Act | Now |
|---|---|
| s.35AC | no counterpart recorded |
INCOME-TAX ACT
Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
NOTIFICATION NO. 3/2009 [F. NO. V-27015/5/2009-SO (NAT.COM)]/ S.O. 636(E), DATED 22-3-2010
WHEREAS by notification of the Government of India in the Ministry of Finance (Department of Revenue), number S.O. 267(E), dated the 29th March, 1994, 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 17, for detection, treatment and cure of—(a) leprosy patients under urban Leprosy Control Projects at Greater Bombay and New Bombay; (b) T.B. patients under T.B. Control Project at New Bombay; and (c) Running of Integrated Health Care Project at Airoli, Bombay, by ALERT-INDIA (Association for Leprosy Education, Rehabilitation and Treatment-India), 6B, Mukhyadhyapak Bhavan, 3rd Floor, Road No. 24, Sion (W), Bombay-400022, as an eligible project or scheme for a period of three years beginning with assessment year 1995-96 which was extended further vide notification number S.O. 217(E), dated the 17th March, 1997 for a period of three years beginning with assessment year 1998-99 which was extended further vide notification number S.O. 305(E), dated the 29th March, 2000 for a period of three years beginning with assessment year 2001-02 and which was extended further vide notification number S.O. 683(E), dated the 13th June, 2003 for a period of three years beginning with assessment year 2004-05, which was further extended vide No. S.O. 1829(E), dated 26-10-2006 for a period of three years commencing with financial year 2006-07.
AND WHEREAS by notification number S.O. 21(E), dated the 6th January, 1995 the estimated cost was enhanced from Rs. 190.32 lakh to Rs. 270.02 lakh;
AND WHEREAS the said project or scheme is likely to extend beyond fifteen 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 detection, treatment and cure of— (a) Leprosy patients under Urban Leprosy Control Projects at Greater Bombay and New Bombay; (b) T.B. patients under T.B. Control Project at New Bombay; and (c) Running of Integrated Health Care Project at Airoli, Bombay which is being carried out by ALERT-INDIA (Association for Leprosy Education, Rehabilitation and Treatment India), 6B, Mukhyadhyapak Bhavan, 3rd Floor, Road No. 24, Sion (W), Bombay -400 022 without any change in the approved cost of Rs. 270.02 lakh, as an eligible project or scheme for a further period of three years commencing from the financial year 2009-10, 2010-11 and 2011-12.
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.
Source: the Income Tax Department’s own published text — its page for this instrument.