Case law › Notifications › 2015 › Notification No.209/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1996(E)

Notification 20 July 2015

Notification No.209/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1996(E)

Section 35AC of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - H.b.s. Trust, Rajasthan

What this is

Notification No.209/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1996(E) was published on 20 July 2015. Its subject is Section 35AC of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - H.b.s. Trust, Rajasthan.

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 OF THE INCOME-TAX ACT, 1961 - ELIGIBLE PROJECTS OR SCHEMES, EXPENDITURE ON - NOTIFIED ELIGIBLE PROJECTS OR SCHEMES - H.B.S. TRUST, RAJASTHAN
NOTIFICATION NO.209/2015 [F.NO.V.27015/2/2015-SO (NAT.COM)]/SO 1996(E), DATED 20-7-2015
Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O.604(E), dated the 20th May, 2004, 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 10, "Establishment and running of the school and hospital" by "H.B.S. Trust, (Human Benefits Service Trust) 21-C, First Floor, Ratanada, Jodhpur - 342001, (Rajasthan)", as an eligible project or scheme for a period of three years beginning with financial year 2003-04, which was extended further vide notification number S.O.484(E), dated the 29th March, 2007 for a period of three years beginning with financial year 2006-07, which was extended further vide notification number S.O. 2910(E), dated 17th November, 2009 for a period of three years beginning with financial year 2009-10 and which was extended further vide notification number S.O. 2416(E) dated 9th October, 2012 for a period of three years beginning with financial year 2012-13;
And whereas the said project or scheme is likely to extend beyond twelve years;
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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.210/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1997(E) · Notification No.208/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1995(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.