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Case law › Notifications › 1998 › S.O. 676(E)
Notification 11 August 1998

S.O. 676(E)

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

S.O. 676(E) was published on 11 August 1998. 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 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 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 Institutions Project or scheme and Maximum No. estimated cost thereof amount of cost to be allowed as deduction under section 35AC ------- (1) (2) (3) (4) ------- 1. Vikas, 18, Gautam Nagar, Purchase of machinery, con- Rs. 63.52 lakhs. Near Naranpura Railway struction of a building for Crossing, Ahmedabad-380 Virdhashram (Home for the 013, Gujarat. Aged) and Industrial Shed at Village Kolavada, District Gan- dhinagar, Gujarat; likely to cost Rs. 63.52 lakhs.

2. The Society for the Construction of building, fur- Rs. 100.00 lakhs Mentally Retarded, P. D. nishing, equipments and run- plus a corpus fund Malviya College Campus ning of school and training/ of Rs. 50.00 lakhs. Gondal Road, research centres for Medical Rajkot-360 004 (Gujarat). Education and training of mentally retarded persons at Rajkot, Gujarat; likely to cost Rs. 100.00 lakhs plus a corpus fund of Rs. 50.00 lakhs.

3. Manav Sadhna, Near Strengthening selected Rs. 9.56 lakhs plus Toran Restaurant, Ashramshalas, Chhatralayas a corpus fund of Gandhi Ashram, (Hostels), Balwadi-cum-Nutri- Rs. 15.00 lakhs. Ahmedabad-380 027 tion centres of Gujarat Harijan Sevak Sangh at Gujarat State; likely to cost Rs. 9.56 lakhs plus a corpus fund of Rs. 15.00 lakhs.

4. The Woman's Education Construction of workshed- Rs. 1.24 lakhs. Development Association, cum-residential centre for Keishamthong Bazar, carpet weaving training-cum- Imphal-795 001. production centre at Langtha- bal Kunj National Highway No. 39; likely to cost Rs. 12.38 lakhs.

5. Swasthya Sewa Trust, 38, Health and Family Welfare Rs. 18.25 lakhs. Vasu Apartment, Navrang Project at Ahmedabad/Sabar- High School Road, kantha, Gujarat; likely to cost Ahmedabad-380 013 Rs. 18.25 lakhs.

6. Community Development Construction of hostel building Rs. 16.20 lakhs. Society, Jaladi Village, cum-vocational training centre Edlapadu, District-Guntur, at Jaladi Village, Edlapadu Andhra Pradesh Mandal, District Guntur, Andhra Pradesh; likely to cost Rs. 16.20 lakhs.

7. The Blind Relief Associa- Construction of workshop build- Rs. 39.65 lakhs. tion, South Ambazari ing and hostel building at Road, Nagpur-440 022. South Ambazari Road, Nagpur; likely to cost Rs. 39.65 lakhs.

8. SOS Children's Villages of Construction of a school build- Rs. 60.00 lakhs. India-Chatnath Home, 7, building and running of SOS Raja Krishna Rao Road, Children's Village at Tambaram Teynampet, East, Chennai, Tamil Nadu; Chennai-600 018. likely to cost Rs. 60.00 lakhs.

9. Gianta Charitable Trust, Construction of building for Rs. 172.00 lakhs. C/o. Koteecha Electricals, Shree Morarji Kheraj Thakar Sutaarwada, Porbundar- Orthopedic Hospital and Polio 360 575, Gujarat. Welfare Centre near Paradise Cinema, New Fountaon, Por- bundar, Gujarat; likely to cost Rs. 172.00 lakhs.

10. National Society for Equal Enhancing socio-economic sta- Rs. 15.00 lakhs Opportunities for the tus of disabled at Ahmedabad plus a corpus Handicapped India (NASEOH), District, Maharashtra; likely to fund of Rs. 50.00 Postal Colony Road, cost Rs. 15.00 lakhs plus a cor- lakhs. Chembur, Mumbai-400 071. pus fund of Rs. 50.00 lakhs.

11. Smt. Rekhaben Kataria Purchase of equipments and Rs. 21.00 lakhs. Smruti Trust, Morbi, C/o providing facilities for intraoc- Dr. V. C. Katariya, Morbi- cular lens operations at Morbi, 363 641, Rajkot, Gujarat. Rajkot, Gujarat; likely to cost Rs. 21.00 lakhs.

12. Kadi Taluka Public Chari- Purchase of equipments, run- Rs. 75.00 lakhs table Trust, Kadi, Station ning of hospital including plus a corpus fund Road, Kadi (NG), Distt. facilities of free medical treat- of Rs. 150.00 Mehsana, Gujarat. ment to poor patients at Kadi, lakhs. Mehsana District, Gujarat; likely to cost Rs. 75.00 lakhs plus a corpus fund of Rs. 150.00 lakhs.

13. Aswini Kumar Medical Purchase of medical equip- Rs. 30.00 lakhs Relief Society (AMRS), 7, ments, medical vans/ambu- plus a corpus Lalja Complex, New Link lance and expansion of OPD fund of Road, Kandivali (West), building at Mumbai and Thane, Rs.100.00 lakhs. Mumbai-400 067. Maharashtra; likely to cost Rs. 35.00 lakhs plus a corpus fund of Rs. 100.00 lakhs.

14. Shri Akhil Anjana Kelvani Tree plantation, construction Rs. 490.00 lakhs. Mandal, Gandhi nagar, of building and furnishing of Sector-7, Opposite Central Mahila College (Residential) at Bus Station, Gandhinagar--- Sector-7, Gandhinagar, Gujarat; 382 007. likely to cost Rs. 490.00 lakhs.

15. Maharshi Karve Stree (a) Purchase of equipments Rs. 298.63 lakhs. Shikshan Samstha, Karve- and construction of building nagar, Pune-411 052. for vocational training institute; (b) Furnishing and construction of building for hostel for school girls; and (c) Construction of building for hostel for college girls; at Pune, Maharashtra; likely to cost Rs. 298.63 lakhs. -------

2. This notification shall remain in force for a period of three years in relation to the assessment years 1999-2000, 2000-2001 and 2001-2002 in respect of projects or schemes mentioned in the said table. [No. 10657/F. No. NC-80/98]

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.

← S.O. 677(E)  ·  S.O. 669(E) →

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.