Notification No. 791E

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

What this is

Notification No. 791E was published on 18 September 1995. Its subject is Institions specified in column (2) of the Table below and specifies the eligible projects or schemes and the estimated cost thereo 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 institions 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 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. Gujarat Sarvar Mandal, Room Free medical aid to poor Rs. 12 lakhs No. 15, 1st Floor, Himavan, and destitute patients at Samaj Kalyan Kendra, Shanti Ahmedabad, Gujarat, Kunj Society, Pritamari Marg, likely to cost Rs. 12 lakhs. Near Paldi, Ahmedabad-6.

2. Shram Mandir Trust, Construction of additional Rs. 38.61 lakhs Sindhrot, District Baroda, dormitories for aged Gujarat. crippled persons, workshop with mechanical looms for khadi and handloom weaving, vocational training centre, guest cottages and installation of solar hot water system at Sindhrot, District Baroda, Gujarat, likely to cost Rs. 38.61 lakhs.

3. Madhusthali Vidyapeeth Construction, equipment and Rs. 720.40 lakhs Trust, Madhupur, Distt. furnishing of Model Residential Deoghar, Bihar. Institution for Girls, Madhusthali Vidyapeeth, Madhpur, Bihar ; likely to cost Rs. 750 lakhs.

4. Judo Federation of India, First phase of development Rs. 399.40 lakhs Jawaharlal Nehru Stadium, plan of judo covering 20 Gate No. 27, Room districts of Rajasthan, No. 1134, Lodhi Road, Haryana, Delhi, Punjab, New Delhi-110 003 Madhya Pradesh, Karnataka, Bihar, Orissa and Maharashtra ; likely to cost Rs. 399.40 lakhs

5. Comprehensive Rural Deve- Construction and furnis- Rs. 40.82 lakhs lopment Services, Oakland hing of building and Scheme, Dasogapathar Area, running of primary school P.B. 49, Dimapur, Nagaland- education-cum-teachers 797 112. education programme ; likely to cost Rs. 46.17 lakhs.

6. Gramya Vikas Mandal, Paliad, Maintenance of S.J. Rs. 10.66 lakhs At & P. O. Paliad, Tal. Kalol Patel Sarvajanik Hospital (NG), Distt. Mehsana, Gujarat. at Paliad, Tal. Kalol, District Mehsana, Gujarat ; likely to cost Rs. 10.66 lakhs.

7. The Bombay Young Men's Construction, equipment, Rs. 42.73 lakhs Christian Association, furnishing and running of Y.M.C.A Road, Bombay vocational training centre at Central, Bombay - 400 008. Andheri, Bombay ; likely to cost Rs. 65 lakhs

8. Shri Vishvakalyan Society- Construction, equipment, Rs. 57.28 lakhs Idar, Shri Atmavallabha Hos- furnishing of polio centre pital Campus-Samudranagar and eye hospital at Shri Highway Road-Idar, Gujarat. Atma Vallabh Hospital Compound, Idar, Gujarat ; likely to cost Rs. 57.28 lakhs.

9. Association for Advancement Construction, equipment, Rs. 51 lakhs and Rehabilitation of Handi- furnishing of Navajyoti capped (Aaroh), 224, Vasant Centre for mentally Enclave, New Delhi-110 057. handicapped and a corpus fund of Rs. 30 lakhs for running the centre at Pocket XI, Sector B, Vasant Kunj, New Delhi ; likely to cost Rs. 51 lakhs.

10. Gramonnati Madal, Nara- Construction of multi-pur- Rs. 40 lakhs yangaon-410 505, Tal. pose gymnasium hall and Junnar, Pune, Maharashtra. other sports facilities for holding sports meets at Narayangaon, Tal. Junnar, District Pune, Maharashtra ; likely to cost Rs. 40 lakhs.

11. Rutumbhara Education and Construction of school build- Rs. 17.63 lakhs Vikas Trust, Sadatpura, P.O. ing at Sadatpur, Idar, Sabar- Sapawada, Tal. Idar, District kantha, Gujarat ; likely to Sabarkantha, Gujarat. cost Rs. 17.63 lakhs. -------

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 2, 7 and 10 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, 3, 4, 5, 6, 8, 9 and 11.

[No. 9864/F.No. NC-102/95

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

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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.