Institutions specified in column (2) of the Table below and specifies the eligible projects and schemes and estimated cost thereof approved under section 35AC
Notification No. 228E was published on 17 March 1994. Its subject is Institutions specified in column (2) of the Table below and specifies the eligible projects and schemes and estimated cost thereof approved under section 35AC.
This is an approval of a named institution. It affects that institution and the people who deal with it; the years it covers are stated in it and are the whole of its reach.
| Under the 1961 Act | Now |
|---|---|
| s.35AC | no counterpart recorded |
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, hereby approves the institutions specified in column (2) of the Table below and specifies the eligible projects and schemes and estimated cost thereof as mentioned in column (3) of the said Table and also specifies in column (4) of the said Table, the maximum amount of such cost which may be allowed as deduction under said section 35AC.
TABLE ------- Sl. Name of the Project or Scheme and Maximum No. institution estimated cost thereof amount of cost to be allowed as deduction under section 35AC ------- (1) (2) (3) (4) ------- 1. Jalpaiguri Indoor, Badminton Augmentation and promotion Rs. 3.74 lakhs Players' Association, Pabitra of game of badminton through Pura, P. O. and District Jalpai- coaching to 75 selected poten- guri, West Bengal. tial junior and sub-junior play- ers in the Academy at Jalpaiguri, likely to cost Rs. 3.74 lakhs.
2. S.S. Memorial Educational Construction of 600 dwelling Rs. 232.63 lakhs Society, Registered Office Sri units and installation of 120 Chamkaur Sahib, Ropar Dis- water pumps benefiting 600 trict, Punjab-140 012. economically weaker section families in 60 villages of Chamkaur Sahib Block, Ropar, Punjab, likely to cost Rs. 232.63 lakhs. Note.-The project shall con- tinue to be an eligible project subject to the condition that no transfer by way of mort- gage or sale of dwelling units will be made by beneficiaries for a period of five years.
3. Gramin Vikas Mandal, Village Running of short-term voca- Rs. 61,250 Nihalgarh, Post Office Ram- tional training programme for bass, District, Bhiwani, 25 women (with family income Haryana-123 310 below Rs. 11,000 per annum) at village Nihalgarh, District, Bhiwani, Haryana, likely to cost Rs. 61,250.
4. Akhand Jyot Foundation, C/o Construction of building in an Rs. 26.48 lakhs Nirmal Nursing Home, area of 600 sq.ft. with equip- Kochrab Paldi, Ahmedabad-6. ment and furniture for running a vocational training centre imparting training in 15 disci- plines to weaker section families having income below Rs. 2,000 p.m. on a community welfare centre at Vasna, Ahmedabad, likely to cost Rs. 26.48 lakhs.
5. Ankleshwar Industrial Develop- Development and extension of Rs. 600 lakhs ment Society, K-1/205, GIDC educational, medical and sports Industrial Estate, Post Box No. facilities to rural areas (through 24, Ankleshwar-393 002. construction of school building, centre of education and rooms in schools with provision of equipment, mobile educational van, hospital building with equipment mobile medical unit and prevention and cure of occupational diseases and ground tracks and auditorium/ stadium) in 50 villages around Ankleshwar, likely to cost Rs. 600 lakhs.
6. SEWA-Rural (Society for Educa- Integrated rural development Rs. 418.5 lakhs tion, Welfare and Action-Rural), through health and medical at & Post Office Jhagadia, Dis- services for rural poor and trict, Bharuch-393 110. tribals, vocational training to tribals and rural poor between age of 15 to 35 years for poverty alleviation, income generation activities for development of women, promotion of gramo- dyog (cottage industries) for poverty alleviation and help to rural poor for constructing low cost houses, likely to cost Rs. 739 lakhs.
7. Jan Kalyan Trust, D-48, Sec- Construction of Anand Niketan Rs. 111 lakhs tor 20, NOIDA, District, Vridh Sewa Ashram to provide Ghaziabad, U.P.-201 301 free accommodation to 159 old people above 60 years of age at NOIDA, Ghaziabad, likely to cost Rs. 111 lakhs.
8. Social Action for Manpower (a) Construction of 6 balsadans ; Rs. 24.24 lakhs Creation, Gulmohar, 3/10, (b) Maintenance of 60 orphans Viman Nagar, Nagar Road, and destitute children ; and Pune-411 014. (c) Construction of vocational training centre for imparting training in three disciplines to twenty trainees every year (both balsadans and training centre will be at Gutnumbe 203, Vil- lage Bhaje, Taluk, Maval, Pune District, likely to cost Rs. 24.24 lakhs.
9. Despalaya, EF-33, Janak Puri, Extension and expansion of Rs. 36.55 lakhs New Delhi-110 058. school in building located at Sanjay Colony, Okhla, Phase-11, New Delhi, construction of 25 additional rooms in the school for free education to 1,000 chil- dren of slum dwellers and vo- cational training to 300 chil- dren/youth in five disciplines, likely to cost Rs. 36.55 lakhs. 10. Hindu Mission Hospital, 36, Expansion of Hindu Mission Rs. 96 lakhs G.S.T. Road, Madras-600 045. Hospital by addition of Geriat- ric Division and Opthalmic Block (7,400 sq. ft. area for each) to benefit living in and around Tambaram, likely to cost Rs. 96 lakhs.
11. Bhagwan Mahavir Viklang Provision of artificial limbs and Rs. 350 lakhs Sahayata Samiti, Sawai other rehabilitated aids to am- Mansingh Hospital, Jaipur- putees, polio-affected disabled 302 004. persons, hard of hearing, medi- cines and special shoes to per- sons suffering from leprosy various types of financial aid and other support for self- employment and rehabilitation of the handicapped persons, likely to cost Rs. 350 lakhs.
12. Murleidhor Jalan Foundation, Integrated Rural Development Rs. 417.74 lakhs 25, Ballygunge Circular Road, project comprising construction Calcutta-700 019. of twenty-five primary schools, ten community centres, one vocational training centre at Dibrugarh, one hundred old age homes, one hundred tubewells, five health centres, mobile dis- pensaries, road construction, one hundred dwelling units for poor, one hundred low-cost latrines and first phase of sports stadium, likely to cost Rs. 417.74 lakhs
13. Poona District Leprosy Com- (a) Running of Dr. Bandora Rs. 52.15 lakhs mittee, "Manisha", 2nd Floor, Walla Leprosy Hospital for free Flat No. 35, 2-A, Moledina treatment of leprosy patients ; Road, Pune-411 001. (b) Construction and running of Engineering Rehabilitation Cen- tre for training of 75 cured leprosy patients. (Both activities at Kondhawa Badruk, Taluka Haveli, District Pune), likely to cost Rs. 103.14 lakhs.
14. Jamnalal Bajaj Foundation, Accelerated water supply by Rs. 17.26 lakhs Bajaj Bhawan, 2nd Floor, 226 installation of 175 hand pumps Nariman Point, Jamnalal at Gola and Shikohabad (U.P.) ; Bajaj Marg, Bombay-400 021. construction of 1980 low cost latrines at Gola and Shikohabad in Uttar Pradesh, Udaipur in Rajasthan and Wardha in Maharashtra and other rural development activities such as Eye relief camps, vocational training of youth belonging to Scheduled Caste, Scheduled Tribes, balwadis, etc., likely to cost Rs. 17.26 lakhs. -------
2. This notification shall remain in force for a period of one year in relation to the assessment year 1994-95 in respect of project mentioned at serial number 14, for a period of two years in relation to the assessment years 1994-95 and 1995-96 in respect of projects mentioned at serial numbers 1, 2, 3, 4 and 8 and for a period of three years in relation to the assessment years 1994-95, 1995-96 and 1996-97 in respect of the projects at serial numbers 5, 6, 7, 9, 10, 11, 12 and 13.
[No. 9503/F. No. NC-18/94
Source: the Income Tax Department’s own published text — its page for this instrument.
