Case law › Notifications › 2014 › Notification No. 2/2014 [F.No.27015/3/2013-SO(NAT.COM)]/SO 1873(E)

Notification 21 July 2014

Notification No. 2/2014 [F.No.27015/3/2013-SO(NAT.COM)]/SO 1873(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 - Rashtriya Seva Samithi, Andhra Pradesh

What this is

Notification No. 2/2014 [F.No.27015/3/2013-SO(NAT.COM)]/SO 1873(E) was published on 21 July 2014. 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 - Rashtriya Seva Samithi, Andhra Pradesh.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

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 - RASHTRIYA SEVA SAMITHI, ANDHRA PRADESH
NOTIFICATION NO. 2/2014 [F.NO.27015/3/2013-SO(NAT.COM)]/SO 1873(E), DATED 21-7-2014
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), the Central Government, on the recommendations of the National Committee for Promotion of Social and Economic Welfare, hereby notifies the institutions approved by the said National Committee, mentioned in column (2) of the Table below, and approves the eligible projects or schemes specified to be carried on by the said institutions and the estimated cost thereof as mentioned in column (3) of the said Table, and also specifies in the column (4) of the Table the maximum amount of such cost which may be allowed as deduction under the said Section 35AC for the period of approval, namely:—
TABLE

Sl. No.
Name of the Institution
Project or scheme and estimated cost thereof
Maximum amount of cost to be allowed as deduction under Section 35AC and period of approval

(1)
(2)
(3)
(4)

1.
Rashtriya Seva Samithi, Seva Nilayam, A.I.R. Bye Pass Road Tirupati, Andhra Pradesh - 517501
To Improve Health Status of the Scheduled Tribes and Primitive tribal group, physically and mentally challenged and economically weaker section children, ailing and lactating mothers, poor and needy living in the Chittoor District of Andhra Pradesh, Tirutani Block, Tamil Nadu, Nandapur Block, Odisha
Rs. 5.00 crore for three financial years commencing with 2013-14, i.e., 2013-14, 2014-15, and 2015-16

{Rs. 5.00 crore}

II. This notification shall remain in force for a period of three years in relation to financial years 2013-14, 2014-15 & 2015-16 in respect of the projects or schemes mentioned at serial number 1 of the Table above. Since the financial year 2013-14 has already lapsed, no exemption shall be allowed for the year 2013-14 under Section 35AC of the IT Act, 1961.
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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

← Notification No. 33/2014 [F.No.133/1/2014-TPL]/S.O. 1902(E) · Notification No. 1/2014 [F.No.V.27015/1/2014-SO (NAT.COM)]/SO 1872(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.