Notification NC-91/2012 [S.O.2419(E)], dated 9-10-2012

Section 35AC, read with Explanation (B) thereto of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Kuriakose Elias Trust for Communication & Development, Kerala

What this is

Notification NC-91/2012 [S.O.2419(E)], dated 9-10-2012 was published on 9 October 2012. 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 - Kuriakose Elias Trust for Communication & Development, Kerala.

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, READ WITH EXPLANATION (B) THERETO OF THE INCOME-TAX ACT, 1961 - ELIGIBLE PROJECTS OR SCHEMES, EXPENDITURE ON - NOTIFIED ELIGIBLE PROJECTS OR SCHEMES - KURIAKOSE ELIAS TRUST FOR COMMUNICATION & DEVELOPMENT, KERALA
NOTIFICATION NO. 91/2012 [F. NO. V.27015/3/2012-SO (NAT.COM)]/S.O. 2419(E), DATED 9-10-2012
Whereas by notification of the Government of India, in the Ministry of Finance (Department of Revenue) number S.O. 2349 (E) dated 29th October, 2009, 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 4, "Expansion of the Chavara Cancer Hospital, Chavara Cancer Rehabilitation Centre and Chavara Cancer Research Institute" by Kuriakose Elias Trust for Communication and Development, Flat -1A, Faremount (SFS), Vazhuthakkad PO, Thiruvanathapuram, Kerala State -695018, as an eligible project or scheme for a period of three years beginning with financial year 2009-10;
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 and amending the project cost from Rs. 46.12 crore to Rs. 80 crore i.e. an additional amount of Rs. 33.88 crore;
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 "Expansion of the Chavara Cancer Hospital, Chavara Cancer Rehabilitation Centre and Chavara Cancer Research Institute" which is being carried out by Kuriakose Elias Trust for Communication and Development, Flat -1A, Faremount (SFS), Vazhuthakkad PO.Thiruvanathapuram, Kerala State -695 018, as an eligible project or scheme for a further period of three years commencing with the financial year 2012-13 i.e. 2012-13, 2013-14 & 2014-15.
(b) further amends the said notification number S.O. 2349 (E) dated 29th October, 2009, to the following effect, namely:-
In the said notification, in the Table against serial number 4, in column (4), relating to maximum amount of cost to be allowed as deduction under section 35AC of the Income-tax Act, 1961 for the letters, figures and word "46.12 crore" the letters, figures and word "Rs. 80 crore" 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. 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.