Notification No. 521E

Institutions specified in column (2) of the Table below and specifies the eligible projects and schemes and the estimated cost the approved under section 35AC

What this is

Notification No. 521E was published on 14 July 1994. Its subject is Institutions specified in column (2) of the Table below and specifies the eligible projects and schemes and the estimated cost the 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.

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.

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 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 the estimated cost thereof as mentioned in column (3) of the Table below and specifies in the column (4) of the said Table, the maximum amount of such cost which may be allowed as deduction under the said section 35AC.

TABLE ------ Sl. Name of the Project or scheme and Maximum amount of cost No. Institution estimated cost thereof to be allowed as deduction under section 35AC ------ (1) (2) (3) (4) ------

1. Balgram SOS Children's (a) Construction and mainte- Rs. 63.20 lakhs. Villages, Maharashtra, nance of Balsadans for free Bungalow No. 5, care, education, protection, Koregaon Road, rehabilitation and welfare of Pune-411 001 orphan children ;

(b) Construction of building and running of primary school, vocational training centre and community centre for providing free health care, education and vocational training to rural women. (Both activities at village Yale, Osmanabad District, Maharashtra) ; likely to cost Rs. 63.20 lakhs.

2. Amar Seva Sangam, Construction and running of Rs. 54.07 lakhs Post Box No. 001, Phase-II of Rehabilitation Cen- Sulochana Gardens, tre for handicapped at 7-4-104B, Tenkasi Road, Ayikudy, Shencottai Taluk, Ayikudy-627 852. Tirunelveli District of Tamil Nadu comprising,--

(a) expansion of home for handicapped ;

(b) addition of new rooms to school to provide education up to 8th standard ;

(c) establishment of physio- therapy and vocational centre ; likely to cost Rs. 54.07 lakhs.

3. Manav Adhikar Seva Health education and aware- Rs. 11.55 lakhs. Samitee (Mass), ness for development through At/P.O. Dhanupali, running of awareness camps, District, Sambalpur, health checkup points, commu- Orissa-768 100. nity health centres and training of health workers at 25 villages in 3 gram panchayats of Ragali Block, Sambalpur District of Orissa ; likely to cost Rs. 11.55 lakhs.

4. Legal Aid Services-West (a) Organisation of 12 free (a) Rs. 2.40 lakhs. Bengal, 5, K.S. Roy Road, legal-aid camps in rural areas Ground Floor, in 12 Districts of West Bengal ; Calcutta-700 001. likely to cost Rs. 2.40 lakhs.

(b) Organisation of 24 pro- (b) Rs. 4.80 lakhs grammes including seminars Lok Adalats, etc., under legal literacy scheme in West Bengal ; likely to cost Rs. 4.80 lakhs.

5. Sri Sathya Sai Medical Extension of Super Speciality Rs. 1,529 lakhs. Trust, Prashanthinilayam, Hospital by construction, fur- Anantapur District, nishing and equipment for Andhra Pradesh-515 134. Ophthalmology and E.N.T. Departments at Sri Sathya Sai Institute of Higher Medical Sciences, Prashanthigram, Anantapur District of Andhra Pradesh ; likely to cost Rs. 1,529 lakhs.

6. Ambuja Cement Founda- Integrated Rural Development Rs. 76.42 lakhs. tion, 216, A.J.C. Bose Programme comprising activi- Road, Calcutta-700 017. ties relating to irrigation, agri- culture, animal husbandry, mobile dispensary, environment conservation, non-conventional energy sources, soil conservation and desalination at Kodinar Taluka, Amreli District of Gujarat ; likely to cost Rs. 76.42 lakhs.

7. Shivanand Mission, (a) Free eye camps at local (a) Rs. 105 lakhs. Saurashtra Central Group villages of Saurashtra and of Hospitals, Gujarat ; likely to cost Rs. 105 Virnagar-360 060, Dist., lakhs. Rajkot Gujarat. (b) Mobile services and health (b) Rs. 16 lakhs. education surrounding Virnagar, Rajkot district of Gujarat ; likely to cost Rs. 16 lakhs.

(c) Hostel for ladies at Virnagar, Rajkot district of Gujarat ; (c) Rs. 10 lakhs. likely to cost Rs. 10 lakhs.

(d) Construction of 100 low cost latrines in 15 villages of Jasdan (d) Rs. 5 lakhs. taluka area of Rajkot district of Gujarat ; likely to cost Rs. 5 lakhs.

8. Society for Education of (a) Furnishing and running of Rs, 81.50 lakhs. the Crippled society for the education of the (Child and Adult), Crippled Centre for independent Agripada Municipal School living. Building, Multibai Street, Bombay-400 001.

(b) Furnishing and running of society for the education of the Crippled, Antop Hill School ; likely to cost of Rs. 81.50 lakhs.

9. Allahabad Gymnastics Construction of building for Rs. 210 lakhs. Association, Allahabad running Indoor Gymnasium Gymnastics Hall, Boys Hall and Health Club on 5 acres High School Compound, of land at Yamuna Bank Road, 4, P.D. Tandon Allahabad, for imparting free Road, Allahabad. training to youth for promoting gymnastics ; likely to cost Rs. 210 lakhs.

10. Nischal Foundation, Construction of primary Rs. 17 lakhs. 1, Sri Aurbindo Marg, school-cum-community centre New Delhi. for children of Latur earth-quake ruined families at village Salegaon, District Osmanabad ; likely to cost Rs. 17 lakhs.

11. Krishnamurti Foundation Construction of sports complex Rs. 24.78 lakhs. India, 64-65, Greenways at Chas Kaman Lake Residental Road, Madras-600 028. School, near Pune District, Maharashtra ; likely to cost Rs. 24.78 lakhs.

12. The Ahmedabad Construction and furnishing of Rs. 61 lakhs. Government Employees sports complex building at vil- Tennis Association lage Memnagar, District Gujarat Tennis Ahmedabad, Gujarat ; likely to Academy, Gurukul Road, cost Rs. 61 lakhs. Memnagar, Ahmedabad-390 052.

13. CRY (Child Relief and CRY supported initiatives for Rs. 425 lakhs. You) Regd. Office and development and running 43 Head Office, Anand projects by involving 43 insti- Estate, 189A, Sane, tutions as per annexure ; likely Guruji Marg, to cost Rs. 425 lakhs. Bombay-400 001.

14. Sulabh International Expansion of building by addi- Rs. 69.59 lakhs. Centre for Action tion of new rooms for running Sociology, RZ-83, Sulabh Public School and Voca- Mahaveer Enclave, tional Training Centre at Sulabh Bhawan, Sulabh Bhawan, Mahaveer New Delhi. Enclave, New Delhi ; likely to cost Rs. 69.59 lakhs. ------

2. This notification shall remain in force for a period of one year in relation to the assessment year 1995-96 in respect of projects mentioned at serial numbers 1, 4, 10, 11 and 12 and for a period of two years in relation to the assessment years 1995-96 and 1996-97 in respect of projects mentioned at serial numbers 6 and 7 and for a period of three years in relation to the assessment years 1995-96, 1996-97 and 1997-98 in respect of projects mentioned at serial numbers 2, 3, 8, 9, 13 and 14.

[No. 9571/F. No. NC-64/94]

ANNEXURE

[See item 14 CRY (Child Relief and You)]

List of projects

------- Sl. Project Name Location No. ------- (1) (2) (3) ------- EASTERN REGION

1. Gania Unnayan Committee Nayagarh, District Puri, Orissa 2. Ruchika School Social Service Wing Bhubaneshwar, Orissa 3. Palli Unnayan Seva Samiti P.O. Naharkanta Block, Balianta, Dist. Khurda, Puri, Orrissa 4. Orissa Voluntary Health Association Angul District, Orissa 5. Swanirwar Andharmanik, Baduria North, 24 Parganas West Bengal 6. Shanti Sadhana Guwahati, Assam 7. Vikramshila Calcutta, West Bengal 8. Centre for Social Development Manipur 9. Nanda Kumar Joy Krishnapur Milan Sangha West Bengal 10. Mandra Lions Club West Bengal 11. Yuba Sammiloni Dist. 24 Parganas (South), West Bengal 12. Sri Krishna Club Midnapore, West Bengal

NORTHERN REGION

13. Mobile Creche New Delhi 14. Hanuman Van Vikas Samiti Kargate, P.O. Sakroda, Zinc Smelter, Dist. Udaipur, Rajasthan 15. Alert Sansthan Goganda Block, Dist. Udaipur, Rajasthan 16. Ankur Sansthan Udaipur, Rajasthan 17. Mahan Seva Sansthan Kolyari Village, Jhadol Tehsil 18. Pathakol Vikas Samiti Banda District, Uttar Pradesh 19. Swa Sahyog Village Niwal, Rajasthan 20. Jan Jati Vikas Samiti Robertsganj, Sonebhadra, U.P. 21. Navjyoti Development Society Govindpuri, Delhi 22. Uttar Pradesh Bal Vikas Parishad Beninganj, Allahabad 23. Afihil Bhartiya Samaj Seva Sansthan Banda District, Mahva 2, Manikpur, Uttar Pradesh 24. Garima Ismailganj, Fatehpur, U.P.

SOUTHERN REGION

25. Karunya Centre for Social Action Kodaikanal, Tamil Nadu 26. CLEAD Madras 27. Prerana Behind Himagin Building, 18th Road, Raichur 28. M.V. Foundation Rangareddy District, Hyderabad, A.P. 29. Anand Gharati Tarnaka, Secunderabad, Karnataka 30. PEACE Nalgonda District, Andhra Pradesh 31. SKCV Children's Trust Vijayawada, Andra Pradesh 32. Sri Jyothi Brahma Mission Chingleput District, Tamil Nadu 33. Centre for Learning Trimulgherry, Secunderabad, A.P. 34. Outreach Bangalore 35. SNEHA Village Banavikal, District Bellary 36. CTRD Ooty District, Bangalore

WESTERN REGION

37. Jaag Vanichapada, Goregaon, Bombay 38. Institute for Socially Disadvantage Groups Educational Improvement Rajendra Nagar, Kolhapur 39. Apnalaya Chickowadi 40. Dyana Devi Slums of Bhara Nagar, Pandav Nagar, Bhim Nagar, Viman Nagar, Pune 41. Social Action for Manpower Creation Lonavalla, Pune 42. Vanchit Vikas (Neehar) Paud Road, Pune 43. Doorstep School Bombay. ------

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. 522E · Notification No. 1841 →

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.