Notification No. 862E

Institutions mentioned 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. 862E was published on 12 December 1997. Its subject is Institutions mentioned 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 mentioned 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 the column (4) of the said Table, the maximum amount of such cost which may be allowed as a deduction under the said section 35AC.

TABLE ------ Sl. Name of the Project or scheme and Maximum No. institutions estimated cost amount of cost thereof to be allowed as deduction under section 35AC ------ (1) (2) (3) (4) ------ 1. The action for Rural Develop- Social forestry project at Rs. 40.00 lakhs ment, Yazing Cottage, Dew Canan Village, Ukhrul Lah land, Imphal-795 001, District, Manipur; likely to Manipur cost Rs. 75.83 lakhs

2. Narayan Seva Sansthan, Running of Polio Hospital Rs. 291.00 lakhs "Seva Dham", 483, Hiran Rehabilitation and Research plus a corpus Magri, Sector-4, Udaipur Centre at Hiran Magri, Sector fund of Rajasthan-313 002 4, Udaipur, Rajasthan; likely Rs. 20.00 lakhs to cost Rs. 491.87 lakhs

3. Swami Sivananda Memorial Swami Sivananda Gramothan Rs. 313.00 lakhs Trust, B-237, Chancellors' Yojana at Pattamadai and sur- plus a corpus Court, Off V Avenue, rounding villages, Nellai fund of Chennai-600 090, Kathabomman district, Tamil Rs. 519.00 lakhs Tamil Nadu Nadu, likely cost Rs. 832.64 lakhs

4. Dr. M. L. Dhawale Memorial (a) Construction of building, Rs. 270.00 lakhs Trust, C/o Dr. K. M. Dhawale, medical equipments, furnish- plus a corpus Sekhsaria Building, 40, ing ambulance and prelimi- fund of Parekh Street, Girgaum, nary expenses of 30 bed Rs. 36.00 lakhs Mumbai-400 004 hospital (b) Modernisation of existing hospital, medical equipments furnishing, ambulance, prelimi- nary expenses; and (c) Undertaking mobile health clinics and community health workers' programme; likely to cost Rs. 306.27 lakhs

5. Trust for Reaching the Running of community Health Rs. 28.00 lakhs Unreached, 210, Mangaldeep and Supplementary Education plus a corpus Complex, Productivity Road, Project at Panchmahal and fund of Rs. 15.00 Alkapuri, Vadodara-390 007, Vadodara, Gujarat; likely to lakhs Gujarat cost Rs. 43.00 lakhs

6. Medical Research Foundation Construction, furnishing and Rs. 1,200.00 18, College Road, equipment or rural commu- lakhs Chennai-600 006 nity hospital, canteen, dharm- shala and staff quarters for hospital staff at Chennai, Tamil Nadu; likely to cost of Rs. 1700.lakhs

7. Khanapara Sports and Cultural Construction of Indoor Stadium Rs. 336.00 Organisation, Post-Khanapara at Kahnapara Village, Distt. lakhs Distt. Kamrup, Guwahati- Kamrup, Guwahati, Assam; 781 002 likely to cost Rs. 336.56 lakhs

8. Vaso Arogya Mandal, Vaso Construction of building, Rs. 32.00 lakhs Palana road, Vaso, Shri C. M. purchase of equipment and plus a corpus Shah General Hospital, running of hospital at Vaso, fund of Rs. Kheda, Gujarat Nadiad; likely to cost 10.00 lakhs Rs. 42.40 lakhs

9. The Association of People with Running of urban slum Outreach Rs.33.00 lakhs Disability, 6th Cross, Hutchins programme at Bangalore, Road, Lingarajpuram, (Hennur Karnataka; likely to cost Road), St. Thomas Town, Rs. 33.76 lakhs Bangalore-560 084

10. Shri Sadguru Seva Sangh Running of multiferious rural Rs. 700.00 Trust, Mafatlal House, welfare projects in health care, lakhs as Backbay Reclamation, education, sports, cultural corpus fund Mumbai activities etc., in Jankikund, Chitrakoot, District Satna and Anandpur, District Vidisha, Madhya Pradesh; likely to cost Rs. 700.00 lakhs

11. Rotary Club Nadiad Samaj Construction of building, purchase Rs. 35.00 Seva and Sansodhan Trust, of equipment and furnishing of lakhs plus a Near Ram Talavadi Railway Vocational Training and Rehabili- corpus fund Crossing, Mission Road, tion Centre, near Ram Talavadi of Rs. 15.00 Nadiad-387 002, Kheda, Railway Crossing, Mission Road lakhs Gujarat Nadiad; likely to cost Rs. 50.00 lakhs

12. Victoria Jubilee Dispensary Purchase of equipment and Rs. 75.00 Society, Opp. Main Railway running of the hospital at lakhs plus Station, Railway Pura, Ahmedabad, Gujarat; likely to fund of Rs. Ahmedabad-380 002 cost Rs. 125.00 lakhs lakhs

13. Shri Tharad Taluka Anjana Construction of building with all Rs. 86.00 Patel Kelvani Mandal, Tharad facilities for a high school at lakhs Highway, Tharad Distt. Tharad, District Banaskantha, Banaskantha, Gujarat Gujarat; likely to cost Rs. 88.46 lakhs

14. Sanghvi Charitable Trust, Financial assistance for heart Rs. 100.00 510, Himalaya House, operation to patients, medical lakhs 79, Paltan Road, help and other welfare activities Mumbai-400 001 at Mumbai, Maharashtra; likely to cost Rs. 100.00 lakhs

15. Tapsil Jati Adibasi Praktan Tailoring project for rural women Rs. 20.00 Sainik Krishi Bikas Silpa in District Birbhum, West Bengal; lakhs Kendra, Post Sainthia Distt. likely to cost Rs. 36.35 lakhs Birbhum, West Bengal

16. Bhartiya Adim Jati Sevak Equipment, furnishing and running Rs. 134.00 Sangh, Thakkar Bapa Smarak of-- (a) 100 one-teacher Balwadis; lakhs Sadan, Dr. Ambedkar Marg, and Swami Ram Tirth Nagar, (b) 50 Girl Swastya Kalyan Kendras; New Delhi likely to cost Rs. 134.00 lakhs

17. Helen Keller Service Society Running of Vizhiagam Rural Eye Rs. 42.00 for the Blind, Vizhiagam, Hospital at Salaigramam, District lakhs Viswanathpuram, PMT, Tamil Nadu; likely to cost Madurai-625 014 Rs. 138.00 lakhs

18. National Centre for Rural Construction of school including Rs. 122.00 Development, 253, Shivaji hostels and staff quarters in lakhs Nagar, Nagpur-440 010 Gadchiroli District in Maharashtra; likely to cost Rs. 122.52 lakhs

19. Jamanlal Bajaj Foundation, Rural Development Project at Rs. 19.00 Bajaj Bhavan, 2nd Floor, Wardha (Maharashtra); Gola, lakhs 226, Nariman Point, Palia and Shikohabad (Uttar Mumbai-400 020 Pradesh); likely to cost Rs. 19.43 lakhs

20. Jnana Prabodhini-Solapur, Construction of building, purchase Rs. 408.00 156D, Railway Lines, of equipment and running of Jnana lakhs Prabodhini Shivlal Shah Yojana (Technical Training Scheme) at Hiraj, Tal North Solapur, District Solapur, Maharashtra; likely to cost Rs. 408.00 lakhs

21. Veerayatan, Rajgir (Nalanda), Construction of building, equipment Rs. 170.00 Bihar-803 116. of Eye Research Training Centre at Veerayatan, Rajgir, Nalanda, Bihar, likely to cost Rs. 212.00 lakhs. ------

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 scheme mentioned at serial number 19 and for a period of three years in relation to the assessment years 1998-99, 1999-2000 and 2000-2001 in respect of projects or schemes mentioned at serial numbers 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 20 and 21.

[No. 10470/F. No. NC-141/97

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.