Notification No. 713E

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. 713E was published on 8 August 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 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 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 institution Project or scheme and Maximum No. estimated cost thereof amount of cost to be allowed as deduction under section 35AC ------ (1) (2) (3) (4) ------

1. Falasan Vividh Vikas Construction of high Rs. 10.19 lakhs and Kelvani Mandal, school building at At. & P. O. Falasan, village Falasan, Taluk Taluk Idar, District Idar, District Sabarkantha, Sabarkantha, Gujarat. Gujarat.

2. Sri Ramakrishna Construction, establishment Rs. 142 lakhs Sevashram, "Radha and running of 30-bed Swami Lakshmi Nivas", K.R. Vivekanana Integrated Rural Extension, Pavagada, Centre for elimination of Tumkur, Karnataka- leprosy and T. B. at Pavagada 561 202. Taluk, Tumkur, Karnataka.

3. Janaseva Foundation, Construction of 150-bed old Rs. 77.75 lakhs 699, Pulachi Wadi, age home at Village Rana- Deccan Gymkhana, wadi, Taluka Velhi, District Pune-411 004, Pune, Maharashtra. Maharashtra.

4. The Sports Coaching (a) Sports Coaching Founda- Rs. 27.86 lakhs Foundation, 203, tion capital nature project ; Crescent Towers, (b) Sports Coaching Founda- Masab Tank, tion revenue nature project ; Hyderabad-500 028. at Masab Tank, Hyderabad, Andhra Pradesh.

5. Lok Niketan, Ratanpur, Construction/expansion of Rs. 722.50 lakhs Taluka Palanpur, Gram Vidyapeeth, 6 higher District Banaskantha, secondary schools, 9 Gujarat-385 001 hostels, 10 residential accommodation for teachers, guest houses, agricultural development, animal husbandary and health care at Ratanpur, Taluka Palanspur, District Banaskantha, Gujarat.

6. Shantha Jeeva Jyothi, Leprosy Eradication and Rs. 9.63 lakhs 348, Jalakande Swara- Mother and Child Health Pro- pura, (Behind KSRTC gramme at Bangalore, Quarters), Shanthinagar, Karnataka Bangalore-560 030, Karnataka.

7. Indian Council for child Construction, furnishing and Rs. 87.28 lakhs Welfare, Tamil Nadu, running of childcare workers 5-111, Main Road West, (Balasevika) Training Centre Shenoy Nagar, Madras- at Madras. 600 030.

8. The Poona Blind Men's The Poona Blind Men's Asso- Rs. 668.70 lakhs Association, 82, Rasta ciation 50-bed eye hospital Peth, Pune-411 011, at Mohammedwadi, Off Hadap- Maharashtra. sar, Taluk Haveli, District Pune, Maharashtra.

9. Palsa Pally Unnayan Development of playground Rs. 0.70 lakhs Samity, Village Palsa, at Mouza-Palsa, JL-No. 65, P.O. Gorora, (C-4258), Plots Nos. 104, 106, 107 Via-Nabagram, Murshi- at Murshidabad, West dabad, West Bengal-84 Bengal.

-------

2. This notification shall remain in force for a period of one year in relation to the assessment year 1996-97 in respect of the project mentioned at serial number 9 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, 5, 6, 7 and 8.

[No. 9833/F.No. NC-77/95]

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. 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. 721E · Notification No. 672E →

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.