Notification No. 11059

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

What this is

Notification No. 11059 was published on 10 September 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 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-clause (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:

------- Sl. Name of the Institutions Project or scheme and Maximum amount No. estimated cost thereof of cost to be allowed as deduction under section 35AC ------- (1) (2) (3) (4) ------- 1. Society for the Construction of building Rs. 700.00 lakhs Rehabilitation of furnishing, purchase of Paraplegies, Plot No. 52 equipments of SHARAN, Sector-4A, Vashi, Navi Phase-III, for providing Mumbai-400003, computer education for Maharashtra. handicapped and home for aged/disabled.

2. Mobility India, C/o AOP Construction of a building for Rs. 169.90 lakhs Campus, Hennur Road, Research and Training St. Thomas Town, P.O. Centre/Office with facilities Bangalore-560084, of a library, workshop, Karnataka. dormitories, purchase of equipments and running of activities of Mobility India at Bangalore, Karnataka.

3. Gram Vikas Kalyan Integrated Rural Rs. 32.57 lakhs Sansthan, Village--- Development at village Nagla Nagla Akkhs, P.O. Akkha, P.O. Sonkh, Distt. : Sonkh, Distt. Mathura, Mathura, Uttar Pradesh. Uttar Pradesh 281 123.

4. Sushruta Cancer Construction of building and Rs. 60 lakhs Therapy and Research purchase of equipments for Institute, surgical Oncology Wing at Sarawathinagar, Saraswathinagar, Karimnagar--505001, Karimnagar, North Telanga, Andhra Pradesh. Andhra Pradesh.

5. The Rajajinagar Parents' Construction of building for Rs. 150.00 lakhs Association, CA-2, Vth Junior and Degree College, Block, Rajajinagar, purchase of equipments at Bangalore--560 010. Plot No. 2, Vth Block Rajajinagar, Bangalore.

6. Kum. Rajshree Parmar Road Safety Project at Pune, Rs. 30.00 lakhs Memorial Foundation, Maharashtra. "Mamta", 289, Timber Market Road, Mahatma, Phule Peth, Pune --411 042.

7. Bhagwan Mahaveer Provision of artificial limbs Rs. 350.00 lakhs Viking Sahayata Samiti, and other rehabilitaion aids Sawai Man Singh to amputees, polio-affected Hospital Campus, Jaipur disabled persons, hard of ---302004, Rajasthan. hearing, medicines and special shoes to persons suffering from leprosy, varioys types of financial aids and other support for self- employment and rehabilitation of handicapped person at Jaipur, Rajasthan.

8. The Angels' Educational Construction of building Rs. 304.71 lakhs Trust, 267, Sulochana purchase of fixtures, Sheti Marg, Sion (W), equipments, furnishing of Mumbai-400 022. school.

9. Shri Kandivali Construction/repair/upgrada- Rs. 300.00 lakhs Hitvardhak Mandal, S.V. tion of building, purchase of (including a corpus Road/S.M. Road, Corner, equipment, furnishing and fund of 100.00 Kandavali (West), running of hospital. lakhs). Mumbai-400 067. --------

2. This notification shall remain in force for a period of three years in relation to assessment years 1999-2000, 2000-2001 and 2001-2002 in respect of project or scheme mentioned at serial number 9 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 1,2,34,5,6,7 and 8 of the said table.

[F.No. NC-91/99]

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. 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.