Notification No. 11240

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. 11240 was published on 23 February 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 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-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 Project or scheme and Maximum No. Institution estimated cost thereof amount of cost to be allowed as -------- deduction under section 35AC -------- (1) (2) (3) (4) -------- 1. Om Shree Ram Construction of Vijayraj Rs. 1,593.00 Mantra Mandir Trust, Nagar medical centre lakhs (including Ram Nagar, Talaja building/purchase of a corpus fund of Road, Bhavnagar, instruments/furniture and Rs. 1,000.00 Gujarat-364003. running of the Centre at lakhs). Vijayraj Nagar, Bhavnagar, Gujarat likely to cost Rs. 1,600.00 lakhs (including a corpus fund of Rs. 1,000.00 lakhs).

2. Sri Dakshinya Bhava Construction of building for Rs. 267.80 Samithi, D. No. 4-2- Special School, Hostel and lakhs. 16, 4th Lane Staff Quarters, purchase of Lakshmipuram, equipments, furnishing and Guntur-522007 running of Dakshinya (Andhra Pradesh). Institute for the mentally handicapped at Padapalakaluru Village, Guntur, Andhra Pradesh, likely to cost Rs. 270.30 lakhs.

3. Apang Manav (a) Purchase of equipments Rs. 47.00 lakhs. Mandal, Dr. Vikram and construction of Sarabhai Road, Behind physiotherapy centre at "Atira" Vastrapur, "Girls Hostel", Drive-in Ahmedabad-380015 Road, Ahmedabad-380052; (Gujarat). (b) Purchase of equipments and construction of physiotherapy centre at "Boys' Hostel", Vastrapur Road, Ahmedabad-380015;

(c) Construction of extension of hostel building at "Boys' Hostel", Vastrapur Road, Ahmedabad;

(d) Survey and Research on physically handicapped;

(e) Equipments aid to physically handicapped (operation, tricycles, crutches, callipers, wheel- chairs, artificial limb etc.); at Ahmedabad, Gujarat; likely to cost Rs. 47.00 lakhs.

4. Gujarat Methodist (a) Construction of Doctors' Rs. 466.41 Church, Cardiac Care Residence, lakhs. and Research Society, (b) Construction of Cardiac Mission Road, Intensive Care Unit ; Nadiad-387002. (c) Construction of Blood Bank ; (d) Purchase of Generator; (e) Purchase of equipments for Operation Theatre No. (f) Construction of low-cost ward; (g) Construction of Hospital Annexe; (h) Construction of Administration Wing ; at Nadiad, Gujarat; likely to cost Rs. 466.41 lakhs.

5. Rotary Organised J.V. Construction of Blood Rs. 77.00 lakhs Sethia Blood Bank Bank, Pathology laboratory, Research and X-ray, Sonography, Diagnostic Centre, Diagnostic Medical Centre Rotary Bhavan, Plot at Rotary Bhawan, Plot No. No. 125, Gandhidham- 125, Sector-9, Kutch, Gujarat Gandhidham, Kutch, 370201. Gujarat; likely to cost Rs. 77.00 lakhs.

6. Deceased Bhavsar Construction of building, Rs. 119.81 lakhs Devchandbhai furnishing, purchase of Muljibhai Talajiya and equipments, school bus Deceased Bhavsar and running of Ankur Khamalaxmi School for the Mentally Devchandbhai Talajiya Retarded Children at Ankur School for Bhavnagar, Gujarat; likely Mentrally Retarded to cost Rs. 119.81 lakhs. Children, Plot No. 1945, Sardarnagar Circle, Near Working Women's Hostel, Sardarpura, Bhavnagar-364002 (Gujarat).

7. Malayala Manorama Conducting Heart Care Rs. 138.00 lakhs Charitable Trust, Camps and providing Manorama Building, treatment of patients K.K. Road, Kottayam, affected, by coronary Kerala-686001 disorders and ailments at Quilon, Kannur, Calicut, Cochin and Kottayam in Kerala State, likely to cost Rs. 300.00 lakhs.

8. Arogyadham Global Construction of buildings, Rs. 107.50 Aids Research purchase of equipments, lakhs. Foundation, Sidharth furnishing, development of Colony, Arya Samaj Botanical Garden and Road, Muzaffarnagar, running of Arogyadham Uttar Pradesh-251001. Global AIDS Research Foundation at Sidhartha Colony, Arya Samaj Road, Muzaffarnagar City, Uttar Pradesh, likely to cost Rs. 127.50 lakhs.

9. Dr. Nihar Mushi Eye Setting up of Community Rs. 192.00 Foundation, 1/3, Opthalmology Centre, lakhs. Dover Place, Calcutta- purchase of premises, 700019. equipments and instruments at Calcutta, West Bengal; likely to cost Rs. 192.00 lakhs.

10. Lions Club of The Vision, Lions Club of Rs. 31.50 lakhs. Khammam Stambadri Khammam Stambadri Eye Eye Hospital (Lions Hospital (Construction of Club of Khammam St. building/purchase of Heart and Eye equipments/furniture and Foundation Trust), H. fixtures) at Khanpuram No. 9-11-94, Kaman Village, District-Khammam, Bazar, Khammam- Andhra Pradesh, likely to 507001 (Andhra cost Rs. 65.00 lakhs. Pradesh) --------

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-159/99]

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.