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Case law › Notifications › 1996 › Notification No. 193E
Notification 14 March 1996

Notification No. 193E

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. 193E was published on 14 March 1996. 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 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 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. Bharat Sevashram Sangha, Construction of 1000 dwelling Rs. 22 lakhs 211, Rash Behari Avenue, units with drinking water and Ballygunge, sanitary facilities at Kumar- Calcutta-700 019. ganj, Jamalpur, Hili, Balurg- hat areas of South Dinajpur district, West Bengal ; likely to cost Rs. 22 lakhs.

2. Taloja CETP Co-operative Setting up of common efflu- Rs. 136.90 lakhs Society Limited, P-24, ent treatment plant at P-24, M.I.D.C., Taloja, M.I.D.C., Industrial Area, Taluga-Panvel, Raigad, Taloja, district, Raigad, Maha- Maharashtra. rashtra ; likely to cost Rs. 416 lakhs.

3. Shri Maldevji Odedra Smarak Construction of school, college, Rs. 400 lakhs Trust, C/o Maldevji Odedra hostel, library and sports Mahila College, S. T. Road, complex at Ran Area, near Porbandar-75. Bird Sanctuary, Porbandar, Gujarat ; likely to cost Rs. 400 lakhs.

4. Friends of Tribals Society, Literacy project of running Rs. 239 lakhs 52, Zakaria Street, 1,066 one-teacher schools in Calcutta-700 073. 1066 tribal villages of West Bengal ; likely, to cost Rs. 239 lakhs.

5. Lohardaga Charitable Construction and furnishing Rs. 7.74 lakhs Ursuline Teachers' Training of extension to 1st floor of Centre Society, Lohardaga Ursuline Women's Teachers' P.O., Bihar-835 302. Training College at Lohar- daga, Bihar ; likely to cost Rs. 7.74 lakhs.

6. Prashanti Medical Services Land development, construc- Rs. 889.16 lakhs and Research Foundation, tion, equipment, furnishing plus a corpus 205, Trade Centre, 2nd Floor, and running of Sri Sathya Sai fund of Rs. 700 Sardanagar Main Road, Heart Hospital at Rajkot, lakhs. Rajkot-360 001. Gujarat ; likely to cost Rs. 900 lakhs plus corpus fund of Rs. 700 lakhs.

7. L. Bahadur Chand Munjal Construction, equipment, fur- Rs. 33.00 lakhs Charitable Trust, C/o Hero nishing of Bahadur Chand Cycles Limited, Munjal School (Hindi G. T. Moad, Hero Nagar, Medium) at HM-150, Punjab Ludhiana-141 003. Housing Board Colony (Focal Point), Jamalpur, Awana, Ludhiana-141 010 ; likely to cost Rs. 53 lakhs.

8. Nootan Bharati, Madanagadh, Project for development and Rs. 193.50 lakhs Tal. : Palanpur, Distt. extension of Institution of Banaskantha, Nootan Bharati-- Gujarat. (a) Gram vidyapeeth ; (b) Rural technical institution ; (c) Primary health care service hospital, ICDs and women and children welfare activities ; (d) Hostel for ladies studies ; (e) Hostel for backward class students ; at village Madanagadh, Gujarat ; likely to cost Rs. 193.50 lakhs.

9. National Institute of Social Askhyar Sena (Literacy brigade Rs. 5.35 lakhs Rehabilitation and Rural for women) in 16 gram- Development, Vill. Tikatal, panchayats of Bolagarh block P.O. Chakapada, via-Begunia, of Khurda district of Orissa, Khurda-752 062 (Orissa). via, Begunia ; likely to cost Rs. 5.35 lakhs.

10. Srinivasan Services Trust, Rural development projects at Rs. 187.70 lakhs Jayalakshmi Estates, Thirukuranggudy and Padavedu 8, Haddows Road, villages in Tirunelveli and Madras-600 006. Thiruvannamalai Sambuvarayar districts of Tamil Nadu ; likely to cost Rs. 207 lakhs.

11. Adhiparasakthi Charitable Construction, furnishing, Rs. 2,164 lakhs Medical, Educational and equipment of hospital and Cultural Trust, research institute at Melmaru- Melmaruvathur-603 319, vathur, Tamil Nadu ; likely to Chengai MGR District, cost Rs. 2,372 lakhs. Tamil Nadu.

12. Smt. Rajiben Madhavlal Maintenance of Smt. Rajiben Rs. 45.75 lakhs Ramjibhai Sarvajanik Trust, Madhavlal Ramjibhai Sar- AT OP. Pamol, Tal. Vijapur, vajanik General Hospital at District Mehsana, Gujarat. village Pamol. Tal. Vijapur, District Mehsana, Gujarat ; likely to cost Rs. 45.75 lakhs.

13. Hyderabad Eye Institute, Centre for advancement of Rs. 450 lakhs Road No. 2, Banjara Hills, rural eye care--Construction, Hyderabad-500 034. furnishing, equipment and running of 5 rural eye care hospitals and central co- ordinating unit at Adilabad, Mahboob Nagar, Khammam, Anantpur and Nalgonda district of Andhra Pradesh, likely to cost Rs. 450 lakhs.

14. Indian Medical Centre, Construction, furnishing and Rs. 150.78 lakhs 283, T.T.K. Road, equipment of 100 bed hospital Madras-600 018. at Perumalpuram, Agasthes- waram, Panchayat, Kanya- kumari district, Tamil Nadu ; likely to cost Rs. 176.36 lakhs.

15. Andh Kalyan Kendra (Blind Construction, equipment, fur- Rs. 105.97 lakhs Welfare Centre), 20, Navroop nishing and running of Andh Colony, Shanti Nagar, Ashram Kalyan Kendra at village Road, Ahmedabad-380 013, Ranip, district Ahmedabad, Gujarat. Gujarat ; likely to cost Rs. 117.34 lakhs.

16. Vivekananda Swasthya Seva Primary health care and Rs. 9.00 lakhs Sangha, "The Relief", socio-economic development 226-A, APC Road, programme at 58 villages of Calcutta-4. Howrah, Hooghly/Burdwan, Midnapore South, 24 Parganas, North 24 Parganas Districts of West Bengal ; likely to cost Rs. 10 lakhs.

17. Society for the Rehabilitation Construction, furnishing, Rs. 45 lakhs plus of Paraplegics, Orthopaedic equipment and running of a corpus fund of Department, Main building, home for aged/disabled at Rs. 900 lakhs. J.J. Hospital, Byculla, Plot No. 52, Sector 9A, Vashi, Bombay-400 008. New Bombay ; likely to cost Rs. 1,160 lakhs. -------

2. The notification shall remain in force for a period of one year in relation to the assessment year 1997-98 in respect of projects mentioned at SI. Nos. 1 and 5 and for a period of two years in relation to the assessment years 1997-98 and 1998-99 in respect of projects mentioned at serial numbers, 2, 7, 8, 9 and 13 and for a period of three years in relation to the assessment years 1997-98, 1998-99 and 1999-2000 in respect of projects mentioned at SI. Nos. 3, 4, 6, 10, 11, 12, 14, 15, 16 and 17.

[No. 10008/F. No. NC-15/96

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. 204E  ·  Notification No. 117E →

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.