Notification No. 11490

Institutions mentioned in column (2) of the Table below approved under section 35AC

What this is

Notification No. 11490 was published on 21 September 2000. Its subject is Institutions mentioned in column (2) of the Table below 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 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 ------- Sl. Name of the Project or scheme and estimated Maximum amount No. Institution cost thereof of cost to be allowed as deduction under s. 35AC ------- (1) (2) (3) (4) ------- 1. The Gujarat Cancer Project for free treatment for Rs. 611.00 lakhs Society, New Civil cancer patients at New Civil Hospital Campus, Hospital Campus, Asarwa, Asarwa, Ahmedabad-380016, Gujarat Ahmedabad-380016, likely to cost Rs. 611.00 lakhs. Gujarat.

2. Sundaram Medical Purchase of vans, wheel chair, Rs. 120.00 lakhs Foundation, 21, stretcher, projector, TV/VCR, Patullos Road, camera, computer, colour printer, Chennai-600002 office equipments, furnishing and running of CAN-STOP Project at Chennai; likely to cost Rs. 120 lakhs.

3. Bhavnagar Construction of building, Rs. 550.00 lakhs Vruddhashram Trust, purchase of equipments, (including a Plot No. 1260/61, furnishing/fixtures and running of corpus fund of Rs. Ghogha Circle, Vruddhashram (Jeevan Sandhya 125.00 lakhs). Vruddhashram Sushrusha Dham), Bhavnagar, (Jeevan Sandhya Gujarat; likely to cost Rs. 600.00 Sushrusha Dham), lakhs including a corpus fund of Krishnanagar, Rs. 125.00 lakhs. Bhavnagar-1, Gujarat.

4. Dharti Social and Construction of village link road Rs. 6.77 lakhs Rural Development (length : 16 kms) from Nimi Society, Jagdish Chitto Road via Salgo Lame to Singh Campus, Basal at Patratu Block, Chandra Niwas, Hazaribagh, Bihar, likely to cost Matwari, Hazaribagh Rs. 135.48 lakhs. (Bihar).

5. Watershed Running of activities for Rs. 300.00 lakhs Organisation Trust promotion of watershed (corpus fund) (WOTR), Paryavaran. development in rain-fed areas in Behind Market Yard, Maharashtra State; likely to cost Ahmednagar--- Rs. 350.00 lakhs (corpus fund). 414001, Maharashtra.

6. Dr. J.C. Patel Medical Purchase of equipments and Rs. 1209.00 lakhs Research Foundation, running of hospital at Mumbai; C/o Dr. B.C. Mehta, likely to cost Rs. 1511.00 lakhs. 3A, Vivina Building, Supper Shopping Centre, S.V. Road, Andheri (West), Mumbai-400 056.

7. Dr. Reddy's (a) Child and Police Project ; Rs. 591.66 lakhs Foundation for (b) Training of Micro Human and Social Entrepreneurs in Sanitation; Development, 401, (c) Micro Credit Programme with Bakul Apartments, 7- SHARE at Andhra Pradesh; likely 1-78/1/, Dharam to cost Rs. 591.66 lakhs Karam Road, Ameerpet, Hyderabad-500016.

8. Shree Pragati Construction of 150 bedded Rs. 346.00 lakhs Foundation, Janki hospital building (Matushri Hira Niwas, Ganesh Mongi Hospital) consisting of Gawde Road, basement, ground, two upper and Mulund (W), third floor (Approx. 65,000 sq. ft.) Mumbai-400080. at Village Mulund (West), Mumbai; likely to cost Rs. 346.00 lakhs.

9. R.R. Foundation, 72, Construction of school building at Rs.99 lakhs MIDC, Marol Chakan, Pune, Maharashtra; Industrial Area, Cross likely to cost Rs. 106.00 lakhs. Road 'C', Andheri (E), Mumbai-400093.

10. Bochasanwasi Shri Purchase of equipments, Rs. 202.00 lakhs Akshar Purushottam instruments, office and hospital (including a Public Charitable furniture and running of Pramukh corpus fund of Rs. Trust, Accounts Swami Hospital at Dabhoi, 100.00 lakhs). Department Dharam Baroda District, Gujarat; likely to Sadan, Shri cost Rs. 202.00 lakhs (including a Swaminarayan corpus fund of Rs. 100.00 lakhs). Mandir Shahibaug Road, Ahmedabad- 380004.

11. Smt. Kamla Mehta Construction of building for hostel Rs. 100.00 lakhs Dadar School for the for visually impaired college (including a Blind, 160, students and working women corpus fund of Rs. Dadasaheb Phalke and running of school for visually 30.00 lakhs) Road, Mumbai- impaired girls at Dadar Mumbai; 400014. likely to cost Rs. 100.00 lakhs (including a corpus fund of Rs. 30.00 lakhs). -------

2. This notification shall remain in force for a period of three years in relation to assessment years 2001-2002, 2002-2003 and 2003-2004 in respect of projects or schemes mentioned in the Table.

[F. No. NC-73/2000]

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. 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.