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Case law › Notifications › 1999 › S.O. 308(E)
Notification 11 May 1999

S.O. 308(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. 308(E) was published on 11 May 1999. 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 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

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Maximum amount Serial Name of the institu- Project or scheme and estimated of cost to be allo- No. tions cost thereof wed as deduction

under section 35AC

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(1) (2) (3) (4)

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1 . Shri Sathya Sai Shri Sathya Sai Drinking Water Rs. 1,555 lakhs.

Trust, Tamilnadu, Project in 4 districts, viz., Tiru-

"Sundaram", 7, Sun- nelveli, Erode, Dharmapuri and

daram Salai, Raja Tiruvellore of Tamilnadu ; likely

Annamalaipuram, to cost Rs. 1,555 lakhs.

Chennai-600 028.

2. T. T. Ranganathan Creation or corpus fund for the Rs. 50 lakhs.

Chemical Research treatment of patients belonging

Foundation, 17, 4th to the economically weaker sec-

Main Road, Indira tions of the society suffering

Nagar, Chennai-600 from the disease of addiction at

020, Tamilnadu. Indira Nagar, Chennai ; likely to

cost Rs. 50 lakhs

3. Lok Kalyan Samiti, Eye Care Programme in the Rs. 1,011 lakhs.

11A, Vishnu Digam- National Capital Region, Delhi ;

ber Marg, Rouse likely to cost Rs. 1,011 lakhs.

Avenue, New Delhi

110 002.

4. Shram Mandir Running of rehabilitation / wel- Rs. 400 lakhs as

Trust, Sindhrot, Dis- fare activities for leprosy cured corpus fund.

trict Baroda, Guja- patients at Sindhrot, Vadodara,

rat. Gujarat ; likely to cost Rs. 400

lakhs as corpus fund.

5. Madras Egmore Blood component-purchase of Rs. 20.67 lakhs.

Lions Blood Bank equipments and accessories

and Research Foun- thereof at Chennai, Tamilnadu ;

dation, 11, Halls likely to cost Rs. 20.67 lakhs.

Road, Kilpauk,

Chennai-600 010.

6. Ramakrishna Mis- Construction of building for Rs. 100 lakhs.

sion Seva Pratisthan, slum rehousing project at Satkari

99, Sarat Bose Road, Mitra Lane, Calcutta, West Ben-

Calcutta 700 026. gal ; likely to cost Rs. 100 lakhs.

7. Ramakrishna Mis- Running of six education cen- Rs. 5 lakhs.

sion Sevashrama, tres, mobile medical unit and

P.O. Contai, District construction of low-cost houses

Midnapore, West under Palli Unnayan Prakalpa

Bengal 721 401. Project, Near Contai Town, Mid-

napore, West Bengal.; likely to

cost Rs. 5 lakhs

8. Sardar Vallabhbhai Renovation of building, furnish- Rs. 960 lakhs

Patel Foundation, 1, ing, purchase of equipments/ including a

Rajeshwari Road, instruments/ambulance and corpus fund of

Vijapur, District running of hospital at Usman- Rs. 300 lakhs.

Mehsana, Gujarat. pura, Char Rasta, Ashram Road,

Ahmedabad ; likely to cost Rs.

960 lakhs including a corpus

fund of Rs. 300 lakhs

9. Kacheria Mojilal Purchase of equipments and Rs.137 lakhs

Gordhandas General instruments and running of hos

Hospital Trust, Near pital at Balasinor, Kheda,

Saliwadi Darwaja, Gujarat ; likely to cost Rs. 137

Balasinor, District lakhs.

Kheda, Gujarat 388

255.

10. Sadguru Chembai Purchase of land, construction Rs. 34 lakhs.

Vaidyanatha Bhaga- of building, purchase of musical

vathar Vidhyapee- instruments/books, furnishing

dam, Chembai and running of music school at

Gramam (PO), Kot- Chembai Village, Kottayi, Pal-

tayi, Kerala 678 572. akkad District, Kerala ; likely to

cost Rs. 34 lakhs.

11. Janasewa, C/o. Ajit Construction of cremation Rs. 14.52 lakhs.

Baruah, Golaghat ground at Golaghat, Assam

785 621, Assam. likely to cost Rs. 14.52 lakhs.

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2. This notification shall remain in force for a period of two years in relation to the assessment years 2000-2001 and 2001-2002 in respect of project or scheme mentioned at serial number 11 and three years in relation to the 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.

[No. 10904/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.

← S.O. 309(E)  ·  S.O. 1375 →

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.