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Case law › Notifications › 1995 › Notification No. 402E
Notification 3 May 1995

Notification No. 402E

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

What this is

Notification No. 402E was published on 3 May 1995. 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.

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 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 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. PHD Rural Development Imparting of free training in Rs. 32.88 lakhs Foundation, PHD House, income generating scheme Dalmia Bros. Floor, for rural women at districts Opp. Asian Games Village, Rohtak, Gurgaon in Haryana, New Delhi-110 016. and at district Alwar in Rajasthan.

2. Vivekananda Palli Agragami Integrated community health Rs. 94.20 lakhs Seva Pratisthan, At Bhatra for the weaker sections. Chowk, NH-42, Post Box No. 33, Sambhalpur-768 001 (Orissa). 3. Shri Hari Vanvasi Vikas Construction of Saraswati Rs. 93.98 lakhs Samiti, Kalyan Ashram, Vidya Mandir, a residential Near Bangla School Gali, High School for the tribals, Ranchi-834 001. harijans and economically backward classes with voca- tional training centre at vil- lage Navadina, P.O. Navadhi, P. S. Ghanghra (Dist. Guhila), Bihar.

4. Bhartiya Shikshan Avam Construction of 230 one Rs. 103.84 lakhs Shodh Parishad, Jyoti teacher schools at 75 villages Bhawan, Govindpur, of district Dhanbad, 30 vil- District Dhanbad, lages of district Giridih, 60 Bihar-862 109. villages of district Duma and 65 villages of district Sahab- gunj in Bihar.

5. Cancer Institute (W.I.A.) Construction of dharmasala Rs. 24.60 lakhs East Canal Bank Road, for accommodation of poor Gandhinagar, Adyar, ambulant cancer patients at Madras-600 020. Cancer Institute (W.I.A.) Cam- pus, East Canal Bank Road, Gandhinagar, Adyar, Madras.

6. The Khadi and Village Training and Production of Rs. 2.29 lakhs Industries Society, village Endi yarn and Endi Chadar Chandipur-IV, at Darakapur, Bagmara and District Hailakaudi, Chadypore T. E. Block Alga- Assam. pur Development Block, dis- trict Hailakaudi, Assam.

7. Sri Ramakrishna Tapovanam, (a) Construction and running Rs. 108.96 lakhs Post Box No. 1, P.O. of Sri Ramakrishna Viveka- Tirupparaithurai, nanda Higher Secondary Tiruchirapalli, School. Tamil Nadu. (b) Construction and running Rs. 39.85 lakhs of Sri Manickavasagam High School at Pandipathram Post, Avudayarkoil taluk, Pudukot- tai dist., Tamil Nadu ; and (c) Recurring expenses for Rs. 14.82 lakhs running of above two schools.

8. Sri Meenakshi Ladies Drinking water project under Rs. 18.31 lakhs Association, No. 1/91, P.O. ARWSP at Sippiparai village, Sippiparai, Kamarajar district, Tamil Kamarajar District, Nadu. Tamil Nadu-627 713.

9. The Manipur Tribal Develop- Implementation of Dr. Rs. 104.75 lakhs ment Society, Gilead Ambedkar Pilot Project com- Dewlahland, prising training in handicraft Imphal-795 001, Manipur. (cane and bamboo), animal husbandry, health and educa- tion programmme, construc- tion of low cost houses at Senapati, district Manipur.

10. Basavangudi Aquatic Centre, Construction of a swimming Rs. 100.30 lakhs Shankar Prasad, No. 34, pool complex with facilities of Shankar Mutt Road, boarding and lodging for the Basavangudi, swimmers and a modern Bangalore-560 004. gymnasium at Basavangudi, Near National College, Banga- lore and running. -------

2. This notification shall remain in force for a period of two years in relation to the assessment years 1996-97 and 1997-98 in respect of projects mentioned at serial numbers 5 and 8 and for a period of three years in relation to the assessment years 1996-97, 1997-98 and 1998-99 in respect of projects mentioned at serial numbers 1, 2, 3, 4, 6, 7, 9 and 10.

[No. 9759/F. No. NC-30/95]

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. 403E  ·  Notification No. 1241 →

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.