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Case law › Notifications › 2000 › Notification No. 11543
Notification 8 November 2000

Notification No. 11543

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. 11543 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 the 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 estimated Maximum amount No. Institution cost thereof of cost to be allowed as deduction under section 35AC ------- (1) (2) (3) (4) ------ 1. Jawaharlal Nehru Promotion of sports by Rs. 36.87 lakhs Hockey organising Nehru Hockey Tournament Tournament and coaching Society, Gate No. camps at Delhi, likely to cost 2, Shivaji Rs. 36.87 lakhs. Stadium, Jain Mandir Road, NewDelhi-110001.

2. Namco Construction of building and Rs. 1,070.00 lakhs Charitable Trust, purchase of equipments for Nashik, Plot No. Cancer Hospital at Nashik, 30/1/1B, Maharashtra likely to cost Rs. Opposite RTO, 1,350.00 lakhs Peth Road, Panchavati, Nashik-422003.

3. Health Construction of extension Rs. 197. 50 lakhs Foundation and building, purchase of Research Centre, equipments, providing free food Reliyati (Dahod), and medical facilities to poor Post Box-156, Pin patients at Reliyati, Dahod, Code-389151, Gujarat, likely to cost Rs. 197.50 Gujarat. lakhs.

4. India Education Construction of building, Rs. 1,284.00 lakhs Trust, 110, Kamal furnishing, purchase of Apartments, equipments and running of Banipark, Hospital (Mahatama Gandhi Jaipur-302016, National Institute of Medical Rajasthan. Sciences) at Jaipur, Rajasthan, likely to cost Rs. 1,435;00 lakhs.

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

6. Mahila Vikas Construction of Community Rs. 119.54 lakhs Samiti, Bihar, Halls and welfare activities for Dhudimati, economic development of tribals Koderma District, at Koderma District, Bihar, likely Chhotanagpur, to cost Rs. 119.54 lakhs. Bihar-825410.

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

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

[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. 11544  ·  Notification No. 1002(E) →

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.