Notification No. 611E

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

What this is

Notification No. 611E was published on 23 August 1994. Its subject is Institutions specified in column (2) of the Table below and specifies the eligible projects or schemes and the estimated cost ther 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 the recommendations of the National Committee, hereby approves the institutions specified in column (2) of the Table below and specifies the eligible projects or schemes and the estimated cost thereof as mentioned in column (3) of the Table below and also specfies in 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 No. institution estimated cost thereof amount of cost to be allowed as deduction under section 35AC ------- (1) (2) (3) (4) ------ 1. Sahyog Kushthayagna Trust, Leprosy eradication, rehabili- Rs. 90.7 lakhs Rajendranagar tation of leprosy affected and Tal-Himatnagar, their children and rural District Sabarkantha, health at Rajendranagar, Gujarat-383 276. Distt. Sabarkantha, Gujarat, likely to cost Rs. 1,92,69,840.

2. Gaurav Shikshan Sansthan, Construction of gravel road Rs. 7.91 lakhs Truck Union, (Rural), at village Bavli, Tehsil Rajeev Colony, B-O Gangapur Karauli, Distt. Sawaimadhopur, City-322 201, Rajasthan. Rajasthan, likely to cost Rs. 7.91 lakhs.

3. Lakhmipur Khadi Gramodyog Rural Technology, Information, Rs. 4.28 lakhs Samiti, P.O. Fulbari, Demonstration and Bokanadi, Distt. Lakhimpur, Training Centre at Fulbari, Assam. Assam, likely to cost Rs. 4.28 lakhs.

4. Mukti (Morality United to Forest regeneration through Rs. 6.31 lakhs Show Kindness Truthfulness local women's groups involving and Idealism), Gandhi identification of women's Mandir Road, group and training to 25 Dhenkanal-759 001, Orissa. volunteers for awareness campaign, development of campaign material, growing saplings and demonstration of conservation and regeneration technique and care of plantation on 88.25 acres of land allotted by tehsildar of Dhenkanal, likely to cost Rs. 6.31 lakhs.

5. Saurashtra Medical Centre, (a) Project for the eradication Rs. 501.08 lakhs Dudherej Road, Surendra- of tuberculosis by treating nagar-363 001, Gujarat. 24,000 patients in 662 villages of Surendranagar, District of Gujarat. (b) Upgradation and installation of modern equipment in orthopaedic and eye hospital at Surendranagar, district of Gujarat, both projects likely to cost of Rs. 501.08 lakhs.

6. Gramin Vikas Parishad, Social forestry at three vil- Rs. 11.97 lakhs Castair's Town, B-Deoghar- lages : Jamunia, Digai and 814 112, Bihar. Porejor of Sarayahat Block, District Dumka, Bihar, likely to cost Rs. 11.97 lakhs.

7. Keshav Vidyapeeth Samity, Construction and furnishing Rs. 233.71 lakhs village Jamdoli, District of building for schools, hostel, Jaipur, Rajasthan. hospital and vocational training centre and their running by Keshav Vidyapeeth Samiti at villages Jamdoli and Samel, Distt. Jaipur, likely to cost Rs. 1,067.91 lakhs.

8. Arpana Research and Chari- Comprehensive 3-tier rural Rs. 120 lakhs ties Trust, Madhuban, Karnal- health care and socio-economic 132 037 (Haryana) integrated programme in Haryana and Himachal Pradesh, likely to cost Rs. 472.58 lakhs.

9. Radico Welfare Centre, Regd. Uplift of slum-dwellers at Rs. 14.77 lakhs Office : F-23/3, Okhla Indus- Dayal Singh Basti Colony, trial Area, Phase II, New Near West Front Okhla, New Delhi-110 020. Delhi, by way of construction and furnishing of a building around Basti Vikas Kendra in 1706-67 sq. ft. area of running allopathic and homoeopathic dispensary, primary and adult education centre, balwadi vocational training centre, library and sports complex, likely to cost Rs.17.85 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 2 and 6 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 4 and 9 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 in serial numbers 1, 3, 5, 7 and 8.

[No. 9586/F. No. NC-77/94

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

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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.