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Case lawNotifications2000 › Notification No. 1002(E)
Notification 8 November 2000

Notification No. 1002(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

Notification No. 1002(E) was published on 8 November 2000. 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) to 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 deduction under the said section 35AC, namely :---

TABLE -------- Maximum Sl. Project or scheme and amount of cost to No. Name of the institution estimated cost thereof be allowed as deduction under section 35AC ---------(1) (2) (3) (4) --------

1. Jawaharlal Nehru Hockey Promotion of sports by organ- Rs. 36.87 lakhs Tournament Society, Gate ising Nehru Hockey Tourna- No. 2, Shivaji Stadium, Jain ment and coaching camps Mandir Road,New Delhi-110 at Delhi ; likely to cost 001. Rs. 36.87 lakhs.

2. Namco Charitable Trust, Construction of building and Rs. 1,070 lakhs Nasik Plot No. 30/1/1B,Oppo- purchase of equipments for site RTO Peth Road, Pancha- Cancer Hospital at Nasik, vati, Nasik-422 003. Maharashtra ; likely to cost Rs. 1350 lakhs.

3. Health Foundation and Construction of extension Rs. 197.50 lakhs Research Centre, Reliyati building purchase of, equip- (Dahod), Post Box-156, Pin ments, providing free food Code-389 151, Gujarat. and medical facilities to poor patients at Reliyati, Dahod, Gujarat ; likely to cost Rs. 197.50 lakhs

4. India Education Trust,110, Construction of building, fur- Rs. 1,284 lakhs Kamal Apartments, Ban- nishing, purchase of equip- upark, Jaipur-302 016,Rajas- ment and running of than hospital (Mahatma Gandhi National Institute of Medical Sciences) at Jaipur, Rajasthan ; likely to cost Rs. 1,435 lakhs

5. Uttar Pradesh Parents Construction of building for Rs. 18.13 lakhs Association for the Welfare School, Vocational Train- of Mentally Handicapped ing Centre and a hostel for Citizens,B-1/42, Sector-K, mentally retarded children Aliganj, Lucknow-48 at Lucknow ; likely to cost Rs. 18.13 lakhs.

6. Mahila Vikas Samiti,Bihar, Construction of Community Rs. 119.54 lakhs Dhudimati, Koderma Dis- Halls and Welfare Activi- trict, Chhotanagpur, Bihar- ties for Economic develop- 825 410. ment of tribals at Koderma District, Bihar; likely to cost Rs. 119.54 lakhs.

7. Vasundhara Sevarth Dairy project at District Latur, Rs. 102.94 lakhs Sansodhan, ANI Vikas Seva Maharashtra ; likely to cost Sansthan, At. Post Nanand, Rs. 102.94 lakhs Taluq Ausa, District Latur (Maharashtra). --------

2. This notification shall remain in force for a period of two years in relation to the assessment years 2001-2002 and 2002-2003 in respect of project mentioned at serial number 1 and for a period of three years in relation to the assessment years 2001-2002, 2002-2003 and 2003-2004 in respect of projects mentioned at serial numbers 2, 3, 4, 5, 6 and 7.

[No. 11543/F. No. NC-88/2000]

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. 11543  ·  Notification No. 11542 →

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.