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Case law › Notifications › 1995 › Notification No. 20E
Notification 6 January 1995

Notification No. 20E

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. 20E was published on 6 January 1995. 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 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 No. institutions estimated cost thereof amount of cost to be allowed as deduction under section 35AC ------- (1) (2) (3) (4) ------- 1. Kushal Konwar Memorial Construction of Kushal Konwar Rs. 17.68 lakhs Indoor Stadium Commit- Memorial Indoor Stadium cover-- tee, Jorhat Town, Jorhat, ing an area of 130' x 150' at Assam. Western Bank of Rajmao Tank, Jorhat, Assam ; likely to cost Rs. 52.68 lakhs.

2. Ashepura Foundation, Digging of 3 water wells and con- Rs. 1.00 lakh 81/82, Mittal Court, struction of awadas at Kuthh, Nariman Point, Gujarat ; likely to cost Rs. 1 lakh. Bombay-400 021.

3. Rural Development Rural water and sanitation Rs. 19.23 lakhs Society, R. D. S. Bhawan, Development Service Project at Wangjing Bazar, Thongjao, Nungourok, Heikak- Wangjing-795 148, pokpi, Mantak, Irengband, Manipur. Meitei and Sora villages of Kakching, C.D. Block, Thoubal District, Manipur ; likely to cost Rs. 19.23 lakhs.

4. Khail Shanker Durlabhji Construction, furnishing and Rs. 550.00 lakhs Avedna Ashram Trust, running of 100 bedded Khail Bhawani Singh Marg, Shanker Durlabhji Avedna Jaipur-302 015, Ashram, for providing free care Rajasthan. to the terminally ill patients and a day care centre for elderly persons ; likely to cost Rs. 550 lakhs.

5. Karnataka Health Construction and running of Rs. 40.08 lakhs Institute, Ghataprabha, Nursing College for imparting District Belgaum, free education, accommodation, Karnataka-591 310. food and uniform to students at Ghataprabha, Belgaum, Karnataka ; likely to cost Rs. 40.08 lakhs.

6. Peace Foundation Centre Health care and family welfare Rs. 1.89 lakhs Assam, Nababetani Goan, for Scheduled Tribes at Mdhyam P.O. Naojan, District Pur and Panjan, G. P. Dhhansiri Golaghat, Assam. Sub-division, Assam ; likely to cost Rs. 1.89 lakhs.

7. Farmer's Development Wasteland development by way Rs. 27.86 lakhs Centre, Mangjing of Tree Plantation on 135 hec-- Khudrakpam Leikai, tares of wasteland at Khebung Manipur. Ching Kangsang, Manipur ; likely to cost Rs. 27.86 lakhs.

8. Bal Ganga Shiksha Prasar Construction, furnishing and Rs. 149.93 lakhs Samiti, Kemera (Kemer), running of Bal Ganga Mahavi- P. O. Silyara, Via Ghansali, dyalaya at Sandul, Kemer, Tehri Tehri Garhwal, Gerhwal, Uttar Pradesh ; likely Uttar Pradesh. to cost Rs. 156.27 lakhs.

9. Shri Sadguru Seva Sangh Running of Multifarious Rural Rs. 402.00 lakhs Trust, Mafatlal House, Welfare Project consisting of Backbay reclamation, Health Care, Maternity and Bombay-400 020. Child Health Care, Polio Surgical correction, Sports, Cultural acti-- vities, etc., at Janki Kund, Chitra-- koot, District Satna, Madhya Pradesh and at Anandpur; likely to cost Rs. 500 lakhs. -------

2. This notification shall remain in force 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 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 3, 4, 5, 6, 8 and 9.

[No. 9685/F. No. NC-132/94]

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. 21E  ·  Notification No. 17E →

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.