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Case lawNotifications1994 › Notification No. 839E
Notification 22 November 1994

Notification No. 839E

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. 839E was published on 22 November 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 ActNow
s.35ACno 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 specifies 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) ------- (Rs. in lakhs)

1. Dr. Ambedkar Yuba Parisada, Construction of 6 km. rural 8.95 At. Saim, P.O. Olkana, road from Saim to Erokana Via-Nischintkoile, village and 5 hume pipe cul- District Cuttack, Orissa. verts at Saim village in Dis- trict Cuttack, Orissa, likely to cost Rs. 8.95 lakhs.

2. Pravara Medical Trust, Construction, furnishing and 341.90 P.O. Loni, Tal, Shrirampur, running of OPD, Cobalt Ahmednagar-417 736. Therapy and Dental Hospital (Maharashtra) at village Loni, Tal, Shrirampur, District Ahmednagar, Maharashtra, likely to cost Rs. 1,082 lakhs.

3. Nehru Pathagara, Supportive service for 4.16 At/P.O. Srirampur Road, women by providing an Via-Singla, District Balasore, improved environment care Orissa-756 023. and food and by establishing creches-4 units, likely to cost Rs. 7.74 lakhs.

4. Ritambhara Vishva Vidyapeeth, Construction of school and 178.77 29, Doongersey Road, hostel building for adivasi Malabar Hill, girls, establishing community Bombay-400 026. development centres for imparting self-employment skills to the adivasi women and medical relief in Dang District of Gujarat, likely to cost Rs. 178.77 lakhs.

5. Adarsha Seva Sangathana, Low cost housing-cum-latrine 58.08 At/P.O. Anantpur, project at 9 villages, namely, Via Bhuban, Eranda, Raipur, Ananthpur, District Dhenkanal, Kankhai, Baunshakana, Nil- Orissa-759 017. kanthapur, Mrudanga, Kanapal and Kumurishingha of Block Bhuban, Orissa, likely to cost Rs. 58.08 lakhs.

6. Cipla Cancer and AIDS Establishing Cipla Cancer 200.00 Foundation, C/o Cipla Ltd., and AIDS Foundation's-- Bombay Central, Bombay. (a) hospice for terminally ill cancer patients ; (b) Palliative Care Training Centre ; likely to cost Rs. 200 lakhs.

7. Sabarkantha Charitable Trust, Running of school for men- 4.60 C/o Dr. Navin Modi, tally retarded children at Psychiatrist, Avkar Hospital, Sabarkantha, North Gujarat Khodiyar Complex, Dr. and Dungarpur District of Gandhi Road, Himmat Nagar Rajasthan, likely to cost 383 001 (Gujarat). Rs. 4.60 lakhs.

8. BEE ENN Charitable Trust, Construction of building of 238.88 Talab Tillo Road, 80 bedded General Hospital Jammu-180 002. in an area of 16,449 sq. ft. with equipment and furniture at Talab Tillo Road, Jammu, likely to cost Rs. 265.88 lakhs.

9. Darbar Sahitya Sansad, Construction, maintenance 4.72 At. Arapada, P.O. Dalakashoti, and effective utilisation of Via-Rench, District Khurda, low cost sanitary latrines in Puri-14 (Orissa). Taraboi and Dorabanga villages of Balipatana block, District Khurda, Orissa, likely to cost Rs. 5.01 lakhs.

10. ACIL-Navasarjan Rural Training for co-ordination in 90.00 Development Foundation, Integrated Rural Development 117, M.K. Road, in 18 districts of Gujarat, Baldota Bhawan, 6th Floor, likely to cost Rs. 90 lakhs. Churchgate, Bombay-400 020.

11. Arasur Rural Welfare Construction and running of 2.35 Organisation, Arasur village hospital at Arasur village, and P.O., Via Vandavasi, Vandavasi Taluk, North Arcot, North Arcot, Tiruvannamalai Sambuva- Tamil Nadu-604 408. rayar District, Tamil Nadu- 604 408, likely to cost Rs. 2.35 lakhs.

12. Arpan Trust, Running of Arpan Eye Bank 4.56 2, Poonam, 160, R.B. Mehta at Ghatkopar (E), Bombay, Marg, Ghatkopar (E), likely to cost Rs. 4.56 lakhs. Bombay-400 077.

13. Rajasthani and Gujarathi Mother and Child Care 31.19 Charitable Foundation, Project at slums of Pune and 27, Sadashiv Peth, Khanpur village, likely to cost Pune-411 030. Rs. 47.75 lakhs.

14. Corporation (Area) Basketball Basketball Complex at Race 443.00 Trust, Race Course Road, Course Road, Indore, likely to Indore-452 003, M.P. cost Rs. 610 lakhs.

15. Bhagavatula Charitable Trust, Extension and running of 95.00 Near Railway Station, Grama Arogyalayam at Yellamachili, District Visha- Yellamanchili Town, District khapatnam, Andhra Pradesh Vishakhapatnam, likely to 531 055. cost Rs. 100 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 number 7 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 1, 2, 6 and 11 and for a period of two years in relation to the assessment years 1996-97 and 1997-98 in respect of project mentioned at serial number 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 at serial numbers 3, 4, 5, 8, 10, 12, 13, 14 and 15.

[No. 9645/F. No. NC-116/94

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. 840E  ·  Notification No. 832E →

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.