Notification No. 973E

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. 973E was published on 14 December 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 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. Children of the World (India) Land development construc- Rs. 119.72 lakhs Trust, tion, furnishing and equip- 401, Arun Chambers, ment/medicines of Vishwa- 4th Floor, Tardeo, balak Kendra at Nerul, Bom- Bombay-400 034. bay ; likely to cost Rs. 134.00 lakhs

2. Organisation for Replacement Agro-Social Forestry/Affores- Rs. 75.30 lakhs of Juhum and Shifting Culti- tation Project at Motbung vation and Advancement of Village, of Kangpokpi T. D. Small Scale Industries, Block, Senapati District of Qr. No. 1/IV-C, Babupara, Manipur ; likely to cost P.O. Imphal, Manipur. Rs. 75.30 lakhs.

3. Deepalaya, G. No. 12, Construction, furnishing and Rs. 186.00 lakhs Shivaji Enclave, equipment of school building New Delhi-110 027. at Govindpuri, Kalkaji Exten- sion, Delhi ; likely to cost Rs. 267.50 lakhs.

4. Smt. Lakshmi and Shri Janki Construction, equipment, fur- Rs. 200.00 lakhs Lal Shah Foundation, nishing and running of Smt. 9, Naples, Sobani Road, Lakshmi Shah Rural Medical Cuffe Parade, and Research Centre ; likely Bombay-400 005. to cost Rs. 200.00 lakhs,

5. Amar Eye Centre and Construction/renovation, Rs. 300.00 lakhs Research Foundation, equipment, furnishing and 2A-Shankaracharya running of Amar Eye Centre Marg, Civil Lines, and Research Foundation at Delhi-110 054. Mohan Park, Shahdara, Delhi, likely to cost Rs. 300.00 lakhs.

6. Ramakrishna Mission, Construction of overhead Rs. 68.80 lakhs P. O. Belur Math, tank, Nurses' Training School District Howrah, with hostel and doctors' quar- West Bengal-711 202. ters at Ramakrishna Mission Sevashrama, Kankhal, Hardwar, U.P. ; likely to cost Rs. 68.80 lakhs.

7. Bharat Sevashram Sangha, Construction, furnishing and Rs. 22.00 lakhs 211, Rash Behari Avenue, running of Pranavananda Ballygunge, Centenary Primary School at Calcutta-700 019. Village Kasuria, P. O. Payra- danga, Nadia, West Bengal ; likely to cost Rs. 22.00 lakhs.

8. Boloma Yuva Vikash Kendra, Construction, furnishing and Rs. 10.33 lakhs P.O. Boloma, Via-Teok, running of community health District Jorhat, centre ; likely to cost Rs. 10.33 Assam-785 112. lakhs.

9. Association for the Care of the Construction, furnishing and Rs. 9.70 lakhs Aged, House No. 8-14-1, running of South Block of Mahalakshmi Nilayam, Ashram Sravana Old Age Gandhi Nagar, Kakinada-4. Home and Eye-cum-General Hospital at Ramanayyapeta Village, Near Kakinada Town ; likely to cost Rs. 10.70 lakhs.

10. Mangalam, Mangalam Sadan, Construction, furnishing and Rs. 38.07 lakhs A-445, Indiranagar, equipment of Mangalam Lucknow-226 016. Medical Rehabilitation and Research Centre at 7, Institu- tional Area, Karkardooma, Delhi ; likely to cost Rs. 60.07 lakhs.

11. Shri Purushotam Seva Trust, Construction, equipment and Rs. 100.00 lakhs Advance Technology Manage- running of technical school at ment Association, Village Sola, Tal. Daskroi, 17-A Himalaya Park, District Ahmedabad, Gujarat ; Opp. Income-tax Office, likely to cost Rs. 117.16 lakhs Ahmedabad-380 014.

12. Shree Hanuman Vyayam Construction of four hostels Rs. 193.14 lakhs Prasarak Mandal, and development of asram Hanuman Vyayam Nagar, salas at Amravati, Hatru, Amravati-444 605, Harisal and Achalpur ; likely Maharashtra. to cost Rs. 193.14 lakhs.

13. Kailash Charitable Trust, Running of free medical aid Rs. 40.00 lakhs C-320, Sector 91, services at NOIDA ; likely to NOIDA-201 301. cost Rs. 40.00 lakhs.

14. Ankleshwar Environmental Preservation of Environment Rs. 186.00 lakhs Preservation Society, and Ecological planning K-1/205, GIDC Estate, project at GIDC-Ankleshwar Ankleshwar-393 002, Industrial Estate and its sur- Gujarat. roundings and Bharuch Dis- trict, Gujarat ; likely to cost Rs. 198.00 lakhs.

15. Karnataka Health Institute, Construction and furnishing Rs. 42.28 lakhs Ghataprabha, Distt. and extension of Nurses' Belgaum, Hostel and provision of solar Karnataka-591 310. heating for students at K.H.I. Ghataprabha, Belgaum, Kar- nataka ; likely to cost Rs. 42.28 lakhs.

16. Santulan Society, C/o Energy Goat raising scheme, con- Rs. 8.00 lakhs Consultants, 27, Maharana struction of building, dug- Pratap Nagar, Zone-II, well/stop dam and running of Bhopal-462 011, Kukru Development Plan Madhya Pradesh. Project at Village Kukru, Tehsil Bhainsdehi, District Betul, Madhya Pradesh ; likely to cost Rs. 10.00 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 1, 2, 11 and 15 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 3, 4, 5, 6, 7, 8, 9, 10, 12, 13, 14 and 16.

[No. 9921/F. No. NC-156/95

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.