Notification No. 92E

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

What this is

Notification No. 92E was published on 2 February 1996. Its subject is Institutions specified in the column (2) of the Table below and specifies the eligible projects or schemes and the estimated cost 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 the 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 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. Sri Aurobindo Ansuilan Vermi-technology from Bio- Rs. 25.38 lakhs Society, Seharapara, gas Slurry Project at 30 vil- P.O. Suri, Distt. lages of Mouza-Chormura, Birbhum, Mouza Tasarhata, West Ben- West Bengal-731 101. gal ; likely to cost Rs. 25.38 lakhs

2. Shree Neminath Bhagwant Girnar Development/Drink- Rs. 150.00 lakhs Public Trust, C/o. K. T. ing Water Project at Mount Hemani and Co., Toran, Girnar, Junagadh District, Limada Chowk, Subhash Gujarat ; likely to cost Rs. 150 Road, Rajkot-1 lakhs.

3. Nav Bharat Jagriti Kendra, Skill training and Enterpre- Rs. 148.00 lakhs Village-Behara, neurship Development of P.O. Brindavan, via Rural Women for socio-eco- Chouparan, Hazaribargh, nomic development at Chou- Bihar-825 406. paran and Sadar Blocks in Hazaribagh District of Bihar ; likely to cost Rs. 148 lakhs. 4. Jananeethi, Kess Bhavan, Project for legal aid and safe Rs. 15.90 lakhs Naikanal, Thrissur-680 001, envorionment at Thrissur Dis- Kerala. trict of Kerala ; likely to cost Rs. 15.90 lakhs.

5. Karuna Trust, 22, Gautam Conduct eye operation, polio Rs. 94.00 lakhs Nagar, Near Narapura- operation camps, oxygen Railway Crossing, cylinder seva and ambulance Ahmedabad-13. service all over Gujarat ; likely to cost Rs. 94 lakhs.

6. The Leprosy Mission Trust Supporting the Leprosy Mis- Rs. 62.00 lakhs India, The Leprosy Mission, sion Hospitals ; likely to cost CNI Bhavan, 16, Pandit Pant Rs. 248 lakhs Marg, New Delhi-110 001. 7. The Karanataka State Cricket Flood-lighting, expansion of Rs. 531.00 lakhs Association, No. 124, eastern stand, erection of M. Chinnaswamy Stadium, electronic score board, con- Mahatma Gandhi Road, struction on swimming pool Bangalore-560 001. and health club at M. Chinna- swamy Stadium, M. G. Road, Bangalore ; likely to cost Rs. 981 lakhs

8. Sri Aurobindo Anusilan Construction of three school Rs. 76.00 lakhs Kasegaon Education Society, buildings at villages Vadoli, Kasegaon, A/P ; Kasegaon, Nyahal (Tal. Jawhar) and Taluk-Walwa, District Bhopoli (Tal. Palghar) of Sanghi-415 404, Thane District, Maharashtra ; Maharashtra. likely to cost Rs. 76 lakhs.

9. Jasalpur, Arogya Mandal, Maintenance for P. H. Bhag- Rs. 34-23 lakhs Jasalpur, Tal. Kadi, District wati Sarvajanik Hospital at Mehsana, North Gujarat. Jasalpur, Tal. Kadi, District Mehsana, North Gujarat. likely to cost Rs. 45.73 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 No. 2 and for a period of three years in relation to the assessment years 1996-97, 1997-78 and 1998-99 in respect of projects mentioned at serial Nos. 1, 3, 4, 5, 6, 7, 8 and 9.

[No. 9960/F. No. NC-182/95]

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.