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Case law › Notifications › 2017 › Notification No.6/2017 [F.No. 27015/5/2016-SO(NAT.COM)]/SO 932(E)
Notification 22 March 2017

Notification No.6/2017 [F.No. 27015/5/2016-SO(NAT.COM)]/SO 932(E)

1641 Gi/2017 (1)

What this is

Notification No.6/2017 [F.No. 27015/5/2016-SO(NAT.COM)]/SO 932(E) was published on 22 March 2017. Its subject is 1641 Gi/2017 (1).

What it does

A corrigendum to the notification S.O. 3285(E) dated 24 October 2016, which fixed the maximum amount of cost to be allowed as a deduction under section 35AC to the Gandhi Research Foundation, Jalgaon, Maharashtra. The figure of Rs. 42.57 crore in that notification is now to be read as 'Rs. 42.57 crore (corpus fund)', so that the amount is identified as a corpus fund.

Who it reaches

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 ActNow
s.3s.3
s.35ACno counterpart recorded

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

1641 GI/2017 (1)
MINISTRY OF FINANCE
(Department of Revenue)
CORRIGENDUM
New Delhi, the 22nd March, 2017
S.O. 932(E).—In the notification of the Government of India, Ministry of Finance (Department of
Revenue) number S.O. 3285(E) dated 24.10.2016, published in the Gazette of India, Extraordinary, Part-II,
2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
Section 3, Sub-section (ii), relating to the maximum amount of cost of Rs. 42.57 crore to be allowed as
deduction under Section 35AC to Gandhi Research Foundation, Jalgaon, Maharashtra may be read as
'Rs. 42.57 crore (corpus fund)'.
[No. 6/2017/F.No. 27015/5/2016-SO(NAT.COM)]
S.R. SHARMA, Director (National Committee)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.

What to watch

Where you meet it

In a donor's claim to deduction under section 35AC for a payment to this project, and in the Foundation's own record of the approved cost.

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. 18/2017 [500/139/2002-FTD-II] / SO 935(E)  ·  Notification No. 16 /2017 [ F. No.187/3/2017-ITA-I] / SO 928(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.