Case law › Notifications › 2013 › Notification: NC-109/2012 [S.O. 638(E)] Date of Issue: 12/3/2013

Notification 12 March 2013

Notification: NC-109/2012 [S.O. 638(E)] Date of Issue: 12/3/2013

Section 35AC, read with Explanation (b) thereto of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Shri Jalaram Arogya Sewa Trust, Gujarat

What this is

Notification: NC-109/2012 [S.O. 638(E)] Date of Issue: 12/3/2013 was published on 12 March 2013. 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 - Shri Jalaram Arogya Sewa Trust, Gujarat.

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 - SHRI JALARAM AROGYA SEWA TRUST, GUJARAT
NOTIFICATION NO. 109/2012 [F.NO. V- 27015/4/2012-SO(NAT.COM)]/S.O. 638(E), DATED 12-3-2013
Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 737(E) dated 13th March, 2009, 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, Extension of running 25 bedded general hospital to 80 bedded capacity by Shri Jalaram Arogya Sewa Trust, AT & Post Meghraj, Block Mehgraj, District Sabarkantha, Gujarat - 383 3317, as an eligible project or scheme for a period of three years beginning with financial year 2009-10;
And whereas by notification number S.O. 3070 (E) dated 30th December, 2010 the estimated cost was enhanced from Rs. 47.76 lakh to Rs. 2.94 crore.
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), (a) hereby notifies the scheme or project "Extension of running 25 bedded general hospital to 80 bedded capacity" which is being carried out by Shri Jalaram Arogya Sewa Trust, AT & Post Meghraj, Block Mehgraj, District Sabarkantha, Gujarat - 3833317, without any change in the approved cost of Rs. 2.94 crore, 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.
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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.