Notification No. 206E

A notification under section 35AC of the Income-tax Act, 1961

What this is

Notification No. 206E was published on 17 March 1997. Its subject is A notification under section 35AC of the Income-tax Act, 1961.

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 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 approve 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 said Table 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. no Name of the Project or scheme Maximum amount institutions and estimated cost of cost to be thereof allowed as deduction under section 35AC ------- 1 2 3 4 ------- 1. C.M.R. Handloom Training in cutting, Rs. 2.00 lakhs Textiles and Processing tailoring, packing, batik Training Institute, printing, dyeing and Kakkad, District weaving at Kakkad, Kannur, Kannur, Kerala. Kerala-670 005. 2. Sanjivani Foundation, Land Development, Rs. 383.00 lakhs Malhotra House, construction of 2nd Floor, building equipment, Mumbai-400 001. furnishing and preliminary expenses of Nature Cure Centre at Village Wadner- Dhumala, Nasik, Maharashtra.

3. Young Women's Construction and Rs. 9.51 lakhs Christian Association Extension of Hotel (Y.W.C.A), M.C. Road, Building of 'Thanal' Kottayam, (Shelter) Project at Kerala-686 001. Kottayam, Kerala.

4. Apang Manav Mandal Research on handicapped Rs. 45.00 lakhs Dr. Vikram Sarabhai running of school, plus a corpus Marg, Ahmedabad, Chhatralaya, training fund of Gujarat-380 015. centres and medical Rs. 15.00 lakhs. services with additional facilities at Ahmedabad, Gujarat.

5. Sanskar Dham, P.O., Construction of Indoor Rs. 188.00 lakhs. Godhavi, Stadium at village Sanand, Distt., Godhavi Taluk Sanand, Ahmedabad, District Ahmedabad, Gujarat-382 115. Gujarat.

6. Maharogi Sewa Samiti Running expenses for Rs. 508.00 lakhs. P.O. Anandwal, Tal. welfare activities of Warora, Distt. Chandrapur Maharogi Sewa Samiti at Maharashtra. Nagpur, Chandrapur, and Gadchiroli in Maharashtra.

7. Ramakrishan Mission, Training in Agricultural Rs. 130.05 lakhs. P.O., Belur Math, District and allied subjects and Howrah, Rural Development progra- West Bengal-711 202. mme of Ramakrishna Mission Ashram at Morabadi, Ranchi, Bihar.

8. Friendship Foundation Equipment and vehicle, Rs. 26.28 lakhs Trust, Giriraj, 8, Andi running of Eye Hospital/ Hill, Satellite Road, camps at Bharatpur, Jodhpur Tekra, Rajasthan. Ahmedabad, Gujarat-380 015.

9. Singhvi Charitable Trust, Running of Health Camps Rs. 147.00 lakhs. 11, Ponnappa Lane, at rural areas of all Triplicane, Chennai, Districts of Tamil Nadu. Tamil Nadu-600 005.

10. Mahatma Gandhi Kushth Running of Mahatma Rs. 20.00 lakhs as Ashram Seva Samati, Agra Gandhi Kushth Ashram corpus fund Road, Opposite to Sewa Samiti at Agra Road, Government Kushth Rog Jaipur, Rajasthan. Hospital, Jaipur, Rajasthan.

11. Sanatan Rishikul Ashram Construction, equipment Rs. 10.00 lakhs. Sewa Trust, Village Boxma, and furnishing of building P.O. Bhopur, Sub-division for a school hostel at Kuchinda, Sambalpur, village, Boxma, District Orissa-768 223. Sambalpur, Orissa.

12. PHD Rural Development Construction, furnishing Rs. 32.40 lakhs. Foundation, PHD House, and equipment of Primary Opposite to Asian Games Health Centre at Kufri, Village, Himachal Pradesh. New Delhi-110 016.

13. Dhaniakhali Depressed Construction of low-cost Rs. 10.12 lakhs. Classes' League, village houses and latrines at P.O. Kamarkundu, Singur Singur Block, District Distt. Hooghly, Hooghly, West Bengal. West Bengal-712 407.

14. Arpan trust (Adoption of (a) Health programme Rs. 8.00 lakhs. Rural Perception and (health awareness, Assessment of their diagnostic camps and needs), C/o. Apurva and distribution of primary A. Dave, Ashutosh, treatment kits.) Gayatri Mandir Road, (b) Acqua-culture Develop- Himmat Nagar, Gujarat. ment Programme (Inland fisheries development and distribution of fish seeds); (c) Environment Awareness Programme (Distribution of plants, awareness programme, development of nursery and Ayurvedic Garden) at Sabarkantha Distt. of Gujarat.

15. Vithalbai Foundation, Equipment, running of Rs. 71.59 lakhs. Purushotham Park, Ashirwad Eye and Dehgam, Ahmedabad, General Hospital at Gujarat-382 305. Dehgam, Ahmedabad, Gujarat.

16. Madhukant Foundation, Construction of Hospital, Rs. 41.19 lakhs 5/1, Diamond Square, primary school, Balmandir plus corpus fund Opposite to Navjivan and funeral home and Rs. 16.00 lakhs. Press, Navrangpura, equipment, furniture and a Ahmedabad, running of hospital at Gujarat-380 014. Sadra, Dehgam, District Ahmedabad, Gujarat.

17. Stethoscope Foundation, Running of Conquer Rs. 14.50 lakhs. C/o. Varudkar Hospital, Asthma Campaign 11, Gujarat Colony, Campus at Pune Satara, Kothrud, Pune, Sangli and Kolhapur Maharashtra-411 029. Districts of Maharashtra.

18. Sanjeevan Vidyalaya Trust, Infra-structure, equipment, Rs. 117.00 lakhs. Panchgani, Distt. Satra, materials, running Maharashtra. expenses for Vocational Training Centre at Panchgani, District Satara, Maharashtra.

19. King Edward Memorial Construction, equipment, Rs. 197.00 lakhs. Hospital, Sardar Mudliar furnishing and running Road, Rasta Peth, Pune, of Shirdi Sai Baba Rural Maharashtra 411 011. Hospital/staff quarters/ dormitory/dharamsala at Vadu-Baruk Taluka Shirpur, District Pune, Maharashtra.

20. Care India Medical Equipment, running of Rs. 15.50 lakhs Society, H-1/13, Salunke Pain Relief Centre plus a corpus Vihar, Pune, (SATSEVA) at 827, fund of Maharashtra-411 048. Bhavani Peth, Rs. 600.00 lakhs. Pune, Maharashtra.

21. Smt. Chandrakaladevi (a) Equipment, construction Rs. 549.00 lakhs Somani Charity Trust, and running of Girls' college Empire House, 3rd Floor, for Arts, Commerce and 214, Dr. D.N.Road, Fort, Women's Hostel at village Mumbai, Maulasar Distt. Nagaur Maharashtra-400 001. Rajasthan. (b) Equipment, construction and running of Polytechnic Institute at Kuchaman, Kuchaman District Nagaur, Rajasthan. (c) Construction of Primary School at Cuffe Parade, Colaba, Mumbai, Maharashtra.

22. Jan Kalyan Trust, 19-B, Construction of tube-well Rs. 32.00 lakhs Parulnagar Society, for supply of water, plus a corpus Bhuyangdevchar Rasta, equipment, ambulance fund of Ghatlodia, Ahmedabad, van, running of N.R. Patel Rs. 30.00 lakhs. Gujarat-380 061. Eye Hospital and K.G. Patel Surgical Hospital at Village Shelavi, Gujarat.

23. Hindu Mission Hospital, Rural Mobile Clinic of Rs. 30.00 lakhs 36, G.S.T. Road, Tambaram Hindu Mission Hospital West, Chennai, A Rural Outreach Tamil Nadu 600 045. Programme at rural villages around Tambaram, Tamil Nadu. -------

2. This Notification shall remain in force for a period of one year in relation to the assessment year 1998-99 in respect of project or schemes mentioned at serial number 13 and 14 and two years in relation to the assessment years 1997-98 and 1998-1999 in respect of projects or schemes mentioned at serial number 1, 11 and 23 and for a period of three years in relation to assessment years 1997-98, 1998-99 and 1999-2000 in respect of projects or schemes mentioned at serial numbers 2, 3, 4, 5, 6, 7, 8, 9, 10, 12, 15, 16, 17, 18, 20, 21 and 22

[No. 10292/F.No. NC-16/97

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.