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Case law › Notifications › 2000 › Notification No. 11190
Notification 4 January 2000

Notification No. 11190

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. 11190 was published on 4 January 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) 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 or scheme and Maximum amount of No. estimated cost thereof cost to be allowed as deduction under section 35AC -------- 1 2 3 4 -------- 1. Devi Ahilyabai Smarak Construction of hostel Rs. 18.66 lakhs Samiti, Devi Ahilya building for tribal girls at Mandir, Dhantoli, Devi Ahilya Bai Smarak Nagpur-440012. Samiti, Dhantoli, Nagpur, likely to cost Rs. 18.66 lakhs.

2. Samaj Seva Kendra Purchase of instruments Rs. 58.05 lakhs Ahmedabad Sanchalit for---(a) Eye Unit; (b) Pujya Babu Bhai Shah Dental Unit; (c) Sarvodaya General Pathology Labs; (d) ENT Hospital. 14-B, Virnagar Unit; (e) ambulance van; Society, Bhimjipura Char (f) furniture and Rasta, Nava Wadi, instruments; at Ahmedabad-13. Ahmedabad, Gujarat; likely to cost Rs. 58.05 lakhs.

3 . Sarvoday Seva Sangh, Construction of Rs. 96.07 lakhs. P.O. Pandva, Tal. Residential School, ITI Balasinor, District- building. hostel, dinning Kheda, Gujarat-65. hall, staff quarters, compound wall, purchase of mobile van, equipments, furnishing and running of mobile dispensary and computer centre at Ambay. Tal, Thasara, District Kheda, Gujarat likely to cost Rs. 96.07 lakhs.

4. Dhanvantari, Shaker Construction of Rs. 210.00 lakhs Falia, Vansda, District- building/purchase of (including a corpus Navsari-396580, Gujarat equipments, fund of Rs. 125.00 instruments, vehicle and lakhs) running of Sant Ranchhoddasji Bapu Eye Hospital at Vansda, District-Valsad, Gujarat ; likely to cost Rs. 210.00 lakhs (including a corpus fund of Rs. 125)

5. Nyuyouna Maoh Women Social Forestry Project at Rs. 53.01 lakhs Society, Wakching Wakching, Nagaland; Town, P.O, No. 1, Post likely to cost Rs. 53.01 Office & District-Mon- lakhs. 798621 (Nagaland).

6. Lupin Human Welfare Integrated Rural Rs.547.35 lakhs. and Research Development at Foundation, 159, CST Bharatpur (Rajasthan) Road, Kalina, and Raisen (Madhya Santacruz(E), Mumbai- Pradesh); likely to cost 400098. Rs. 3,223.87 lakhs.

7. Katha, A-3, 2nd Floor, Running of educational Rs. 384.64 lakhs Sarvodaya Enclave, and developmental (including a corpus Aurobindo Marg, New programme at Katha fund of Rs. 200.00 Delhi-110017. Khazana, Demonstration lakhs). Block of M.C.D. Slum Department, Bhumiheen, Navjivan and Nehru Camps, Govindpuri, Kalkaji Extension, New Delhi-19; likely to cost Rs. 384.64 lakhs (including a corpus fund of Rs. 200.00 lakhs).

8. Godavari Foundation, Construction of building Rs. 2,636.00 lakhs Godavari Hospital with all facilities (including a corpus Building, M.J. College purchase of equipments/ fund of Rs. 1,000.00 Road. Jalgaon-425002 vehicles and running of lakhs). (Maharashtra). hospital at Plot No. P-51, MIDC, National Highway No. 6, Jalgaon, Maharashtra, likely to cost Rs. 2,636.00 lakhs (including a corpus fund of Rs. 1,000.00 lakhs)

9. Jnana Prabodhini- Construction of school Rs. 365.77 lakhs. Solapur, 156-D, Railway building equipments/ Lines, Solapur- furniture/audio-visual 413001, Maharashtra. aids and other related items and running expenses of the school (Jnana Prabodhini Vidyalay) at Village- Harali, Taluk-Lohara, District-Osmanabad, Maharashtra, likely to cost Rs. 365.77 lakhs. --------

2. This notification shall remain in force for a period of three years in relation to assessment years 2000-2001, 2001-2002 and 2002-2003 in respect of projects or schemes mentioned in the Table.

[F.No. NC 136/99]

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. 11191  ·  Notification No. 11189 →

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.