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Case law › Notifications › 2000 › Notification No. 11280
Notification 23 March 2000

Notification No. 11280

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. 11280 was published on 23 March 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 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 Institution Project or scheme and estimated Maximum No. cost thereof amount of cost to be allowed as deduction under section 35AC -------- (1) (2) (3) (4) -------- 1 . BREAD (Bureau of Rural Young Women Education Project Rs. 3.56 lakhs Economical and in six villages (Sabalpur, Punadit, Agricultural Hanuman, Nizampur, Kasara, Development), Mohalla Natha Chak) Punadih and Pirmohani, Lane No. 3, Sabalpur Panchayats of Patna P.O. Kadamkuan, Patna- Sadar Block, Bihar, likely to cost 800003 (Bihar) Rs. 11.26 lakhs.

2. Jamnalal Bajaj Rural Development Project at Rs. 10.69 lakhs Foundation, Bajaj Wardha/Gola ( Maharashtra), Bhavan, 2nd Floor, 226, Shikohabad (U.P) likely to cost Jamanlal Bajaj Marg, Rs. 10.69 lakhs. Nariman Point, Mumbai- 400021.

3. Rural Youth Construction of Pig Stay (shed), Rs. 41.19 lakhs Development purchase of equipments/tools, Organisation (RYDO), piglets, feed, fodders, medicines Khengijang village, and running of Piggery Kumbipukhri, Development Programme at Churachandpur-795128 village Khengiang, Janglenphai, (Manipur) Tuijang, Jangnomphai, Churachandpur, District-Manipur, likely to cost Rs. 41.19 lakhs.

4. Shree Vardhman Jivdaya Running of Animal Shelter and Rs.74.00 lakhs Kendra (Luni Kutch), C/o Rescue Home (Panjrapole) and Ashok General Store, medical camps at Luni village 200, 3rd Kumbharyada, (Kutch) and nearby villages, likely Somji Buildings, to cost Rs. 100.00 lakhs, Mumbai-4.

5. Shree Anandabava Netra (a) Construction of Kidney Rs. 523.00 Chikitshalaya, C/o Gopal Hospital; (b) Purchase of lakhs Bhuvan, Anandbava equipments; (c) Running (including a Road, Limda Lane, expenses (Corpus found) ; at corpus fund of Jamnagar-361001. Anand Marg, Jamnagar; likely to Rs. 300.00 cost Rs. 523.00 lakhs (including a lakhs) corpus fund of Rs. 300.00 lakhs).

6. Vaishnav Sava Samaj Purchase of premises for Rs. 545.00 Public Charitable Trust, hospital/purchase of lakhs. Kamal Kunj, Sindhi equipments/instruments and (including a Society, Gali No. 1, running of hospital at Sindhi corpus fund of Block No. 7, Society, Sion(W), Mumbai, likely Rs. 100.00 Sion(W),Mumbai-400022. to cost Rs. 545.00 lakhs lakhs) (including a corpus fund of Rs. 100.00 lakhs).

7. Chandra Prakash Public Construction of, building with Rs. 281.00 Charitable Trust, amenities, furnishing of Shakuntla lakhs. Jatwara Road, Kaimganj, Devi Mahila Mahavidyalaya and District-Farrukhabad Balika Inter College at Kaimganj, (U.P.) District-Farrukhabad (U.P.); likely to cost Rs. 343.00 lakhs.

8. Srinivasan Services Rural Development Projects at Rs. 700.00 Trust, Jayalakshmi Thirukkurungudi, Padavedu, lakhs Estates, 8, Haddows Erattai Thirupathi and Road, Chennai-600006. Thirukkolur villages of Tamilnadu and Kembal village of Karnataka; likely to cost Rs. 700.00 lakhs.

9. The South Indian (a) Green Rating of Corporations/ Rs. 2,808.98 Education Society, Industries ; lakhs S.I.E.S. Chowk, K.A. (b) Green Accounting Procedures Subramaniam Road, in Corporations and Industries; Matunga, Mumbai (c) Centre for promotion of 400019. cleaner technologies ; (d) Eco-aquaculture and Environment Management for Coastal Acquacultre Farms; at sector-V, Plot 1-D, Nerul, Navi Mumbai, likely to cost Rs. 2,808.98 lakhs.

10. Saurashtra Kidney Construction of building Rs. 652,80 Research Institute, furnishing, purchase of lakhs Rajkot, Shri Devjibhai instruments/equipments and (including a Gokaldas Patel, C/o running of B.T. (Bhagwanji corpus fund of Kansagara Hospital, Tribhovanbhai) Savalni Kidney Rs. 245.00 Opp. Astron Cinema, Hospital of Saurashtra Kidney lakhs). Rajkot-360001. Research Institute at Rajkot, Gujarat; likely to cost Rs. 920.00 lakhs (including a corpus fund of Rs. 245.00 lakhs). --------

2. This notification shall remain in force for a period of one year in relation to assessment year 2000-2001 in respect of project or scheme mentioned at serial number 2 and 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 at serial numbers 1, 3, 4, 5, 6, 7, 8, 9 and 10 of the Table.

[F. No. NC 5/2000]

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. 11281  ·  Notification No. 11279 →

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.