Notification No. 844E

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

What this is

Notification No. 844E was published on 17 October 1995. Its subject is Institution specified in column (2) of the Table below and specifies the eligible projects or schemes and the estimated cost there 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 Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government on the recommendations of the National Cornmittee, hereby approves the institution 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 said section 35AC.

TABLE ------- Sl. Name of the Project or scheme and Maximum No. institution estimated cost amount of cost thereof to be allowed as deduction under section 35AC ------- (1) (2) (3) (4) -------

1. Mahatma Jotirao Phule Construction of building for Rs. 3.22 lakhs Vishwabharati, Gargoti, research and cultural centre District Kolhapur, and reference library at Maharashtra. Gargoti, district Kolhapur, Maharashtra ; likely to cost Rs. 3.22 lakhs.

2. Society for Welfare of Land development, construc- Rs. 53 lakhs Mentally Handicapped, tion, furnishing, equipment KE-7, Kabeer Marg, and running of Shree Nirmal Bain Park, Vivek Institute at Plot No. 4A, Jaipur-302 016. Near Vidhya Ashram School, Jaipur, Rajasthan ; likely to cost Rs. 65.00 lakhs.

3. Tiruvarur Lions Eye Construction, equipment and Rs. 10 lakhs Hospital, 59-South furnishing of Tiruvarur Lions Tiruvarur-610 002, Eye Hospital at village Van- Tamil Nadu. dampalai, Nannilam taluk, Nagai-Quiade Millad District, Tamil Nadu ; likely to cost Rs. 55.00 lakhs.

4. Venu Charitable Society, Venu Eye Institute and Rs. 1,260 lakhs C-40, South Extension Research Centre at Sheikh Part II, New Delhi. Sarai, New Delhi ; likely to cost Rs. 1348.75 lakhs.

5. Sahyog Kushthayagna Trust, Equipment, furnishing and Rs. 17.43 lakhs Rajendra Nagar Crossing, running of residential train- District Sabarkantha, ing centre for mentally Gujarat-383 276. retarded persons at Sabar- kantha District, Gujarat ; likely to cost Rs. 18.00 lakhs.

6. Kanta Laxmi Mohanlal Pathak Construction, equipment and Rs. 109 lakhs Foundation, 1504, Dalamal running of the Rural General Chambers, 29, New Marine Hospital at Chorwad, District Lines, Bombay-400 020. Junagarh, Saurashtra, Gujarat ; likely to cost Rs. 109.00 lakhs.

7. Shri Vithalrao Joshi Construction equipment, fur- Rs. 536 lakhs Charities Trust, C-28, Suyash, nishing and running of hos- Gokhale Road (North), pital, diagnostic centre and Dadar, Bombay-400 028. residential quarters for staff members at village Savarde Taluk Chiplun, District Ratnagiri, Maharashtra ; likely to cost Rs. 566.00 lakhs.

8. MMR Research and Eye Care Equipment and furnishing of Rs. 148.89 lakhs Foundation, B-15, Dr. S.R.K. Malik Memorial Swasthya Vihar, Delhi. Eye Hospital at Mukhamilpur village, Delhi ; likely to cost Rs. 148.89 lakhs.

9. Bharat Sevashram Sangha, (a) Running of tribal and Rs. 79.50 lakhs 211, Rashbehari Avenue, backward class welfare pro- Calcutta-700 019. jects at Jhargram, Parukura, Dokra, Gangasagar, Rani- bandh, Ghaksol, Potka, Dis- tricts Ghatsila and Ramesh- waram ; (b) Digging of 60 wells in Ghatsila, Dhalbhum and Dumuria ; likely to cost Rs. 79.50 lakhs.

10. Shree Hanuman Vyayam Construction and equipment Rs. 67.40 lakhs Parsarak Mandal, Hanuman of indoor stadium, swimming Vyayam Ngr. pool, cinder track and play- Amravati-444 605, ground ; at Amravati, Hatru, Maharashtra. Harlsal and Achalpur ; likely to cost Rs. 319.40 lakhs.

11. Janani Ashish Charitable Construction of Phase-II of Rs. 28.60 lakhs Trust, Plot P-37, MIDG., Orphanage/Child Care Centre Residential Zone, at Plot No. P-37, Residential Dombivili, Zone, MIDC, Dombivili, Thane-421 201. Thane ; likely to cost Rs. 28.60 lakhs.

12. Kai. Mohan Thuse Netra Construction of Kai. Mohan Rs. 40 lakhs Rugnalaya, At and Post- Thuse Netra Rugnalaya at Narayangaon, Taluka- Narayangaon, Pune ; likely to Junnar, District cost Rs. 44.00 lakhs. Pune-410 504.

13. Janata Janardan Health Running of medical relief/ Rs. 61.84 lakhs Organisation, Queen's assistance centres at Kalyan, Mansion, 1st Floor, Pune, Delhi, Bombay, Prescett Road, Fort, Gwalior, Thiruvanantha- Bombay-400 001. puram and Cochin ; likely to cost Rs. 61.84 lakhs.

14. Nishkam Sikh Welfare Running expenses for Mata Rs. 27.36 lakhs Council, BF-33, Tagore Gujari Old Age Home-cum- Garden, Orphanage at village Khan- New Delhi-110 027. pur, District Ropar, Punjab ; likely to cost Rs. 27.36 lakhs.

15. King Edward Memorial Upgradation of Sai Baba Rs. 300 lakhs Hospital, Sardar Moodliar Sevadham Rural Hospital-A Road, Rasta Peth, division of KDM Hospital Pune-411 011. Integrated Rural Develop- ment Project at Kanhe Phata, Vedagaon Taluka Maval, Dis- trict Pune, Maharashtra ; likely to cost Rs. 300.00 lakhs. -------

2. This notification shall remain in force for a period of two years in relation to assessment years 1996-97 and 1997-98 in respect of projects mentioned at serial numbers 1, 3 and 14 and for a period of three years in relation to assessment years 1996-97, 1997-98 and 1998-99 in respect of projects mentioned at serial numbers 2, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13 and 15.

[No. 9893/F. No. NC-130/95

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. 845E · Notification No. 842E →

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.