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Case law › Notifications › 1999 › Notification No. 10904
Notification 11 May 1999

Notification No. 10904

Institutions mentioned in column (2) of the Table below approved under section 35AC

What this is

Notification No. 10904 was published on 11 May 1999. Its subject is Institutions mentioned in column (2) of the Table below 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 deduction under said section 35AC, namely :

TABLE -------- Sl. Name of the Institutions Project of scheme and Maximum amount No. estimated cost thereof of cost to be allowed as deduction under section 35AC (1) (2) (3) (4) -------- 1. Shri Sathya Sai Trust, Shri Sathya Sai Drinking Rs. 1,555.00 lakhs Tamilnadu, "Sundaram", Water Project in 4 districts 7, Sundaram, Salai Raja, viz. Tirunelveli, Erode, Annamalaipuram, Dharmapur and Tiruvellore of Chennai-600028. Tamilnadu : likely to cost Rs. 1,555.00 lakhs.

2. T.T. Ranganathan Creation of corpus fund for Rs. 50.00 lakhs Clinical Research the treatment of patients Foundation, 17, 4th Main belonging to the economically Road, Indira Nagar, weaker sections of the society Chennai---600020, suffering from the disease of Tamilnadu. addiction at Indira Nagar, Chennai : likely to cost Rs. 50.00 lakhs

3. Lok Kalyan Samiti, 11-A, Eye Care Programme in the Rs. 1011.00 lakhs Vishnu Digamber Marg, National Capital Region, Rouse Avenue, New Delhi ; likely to cost Rs. Delhi-110002. 1011.00.

4. Shram Mandir Trust, Running of Rehabilitation Rs. 400.00 lakhs Sindhrot, District--- /Welfare activities for leprosy as corpus fund. Baroda, Gujarat. cured patients at Sindhrot, Vadodara, Gujarat ; likely to cost Rs. 400.00 lakhs as corpus fund.

5. Madras Egmore Lions Blood component---purchase Rs. 20.67 lakhs Blood Bank and of equipments and Research Foundation, accessories thereof at 11, Halls Road, Kilpauk, Chennai, Tamilnadu; likely to Chennai--600010. cost Rs. 20.67 lakhs.

6. Ramakrishna Mission Construction of building for Rs. 100.00 lakhs Seva Pratisthan, 99, slum re-housing project at Sarat Bose Road, Satkari Mitra Lane, Calcutta, Calcutta-700026. West Bengal; likely to cost Rs. 100.00 lakhs.

7. Ramakrishna Mission Running of six education Rs. 5.00 lakhs Sevashrama, P.O. centres, mobile medical unit Contai, District and construction of low-cost Midnapore, West houses under Palli Unnayan Bengal-721401. Prakalpa Project, Near Contai Town, Midnapore, West Bengal : likely to cost Rs. 5.00 lakhs.

8. Sardar Vallabhbhai Patel Renovation of building, Rs. 960.00 lakhs Foundation, 1, furnishing, purchase of including a corpus Rajeshwari Road, equipments/instruments/amb- fund of Rs. 300.00 Vijapur, District--- ulance and running of hospital lakhs. Mehsana, Gujarat. at Usmanpura, Char Rasta, Ashram Road, Ahmedabad; likely to cost Rs. 960.00 lakhs including a corpus fund of Rs. 300.00 lakhs.

9. Kacheria Mojilal Purchase of equipments and Rs. 137.00 lakhs. Gordhandas General instruments and running of Hospital Trust, Near hospital at Balashinor, Kheda, Saliwadi Darwaja, Gujarat ; likely to cost Rs. Balasinor, District 137.00 lakhs. Kheda, Gujarat---388255.

10. Sadguru Chembai Purchase of land, construction Rs. 34.00 lakhs Vaidyanatha of building, purchase of Bhagavathar musical instruments/books, Vidhyapeedam, Chembai furnishing and running of Gramam (PO), Kottayi, Music School at Chembal Palakkad District, Village, Kottayi, Palakkad Kerala-678572. District, Kerala; likely to cost Rs. 34.00 lakhs.

11. Janasewa, C/o Ajit Construction of Cremation Rs. 14.52 lakhs. Baruah, Golaghat--- Ground at Golaghat, Assam ; 785621, Assam. likely to cost Rs. 14.52 lakhs. --------

2. This notification shall remain in force for a period of two years in relation to assessment years 2000-2001, 2001-2002 in respect of project or scheme mentioned at serial number 11 and three years in relation to assessment years 2000-2001, 2001-2002 and 2002-2003 in respect of projects or schemes mentioned at serial numbers 1,2,3,4,5,6,7,8,9 and 10 of the said Table.

[F. No. NC-39/99]

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. 10905  ·  Notification No. 10903 →

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.