S.O. 10(E)

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

S.O. 10(E) 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 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.

Notification No.S.O.10(E), dated 4th January, 2000.

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 a deduction under the said section 35AC, namely :-

SI. No.

Name of the institution

Project or scheme and estimated cost thereof Maximum amount of cost to be allowed as deduction under section 35AC (1) (2) (3) (4) 1.

2.

3.

4.

5.

6.

7.

8.

9. Devi Ahilyabai Samark Samiti, Devi Ahilya Mandir, Dhantoli, Nagpur-440012.

Samaj Seva Kendra Ahmedabad Sanchalit Pujya Babu Bhai Shah Saarvodaya General Hospital, 14-B, Virnagar Society, Bhimjipur Char Rasta, Nava Wadi, Ahmedabad-13. Sarvodaya Seva Sangh, P.O. Pandva, Tal. Balasinor, District-Kheda, Gujarat-65.

Dhanvantri, Shaker Falia, Vansda, District Navsari-396580, Gujarat.

Nyuyoung Maoh Women Society, Wakchinng Town, P.O. No.1, Post Office and District Mon-798621 (Nagaland). Lupin Human Welfare and Research Foundation, 159, CST Road, Kalina, Santacruz (E), Mumbai-400098. Katha A-3, 2nd Floor, Sarvodya Enclave, Aurobindo Marg, New Delhi-110017.

Godavari Foundation, Godavari Hospital Building, M.J. College Road, Jalgaon-425002 (Maharashtra)

Jnana Prabodhini-Solapur, 156-D, Railway Lines, Solapur-413001, Maharashtra.

Constructing of hostel building for tribal girls at Devi Ahilya Bai Smarak samiti, Dhantoli, Nagpur, likely to cost Rs.18.66 lakhs. Purchase of instruments for (a) Eye unit; (b) Dental unit; (c) Pathology labs; (d) Ambulance van;(f) Furniture and instruments; at Ahmedabad, Gujarat; likely to cost Rs.58.05 lakhs.

Construction of residential school, ITI building, hostel, dining hall, staff quarters, compound wall, purchase of mobile van, equipment, furnishing and running of mobile dispensary and computer center at Ambav, Tal. Thasara, District Kheda, Gujarat; likely to cost Rs.96.07 lakhs. Construction of building/purchase of equipments, instruments, vehicle and running of Sant Ranchhoddasji, Bapu Eye Hospital at Vansda, District Valsad, Gujarat; likely to cost Rs.210 lakhs (including a corpus fund of Rs.125 lakhs). Social forestry project at Wakching, Nagaland; likely to cost Rs.53.01 lakhs.

Integrated rural development at Bharatpur (Rajasthan) and Raisen (Madhya Pradesh); likely to cost Rs.3,223.87 lakhs.

Running of educational and developmental programme at Katha Khazana, Demonstration 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 lakhs). Construction of building with all facilities, purchase of equipments/vehicles and running of hospital at Plot No.P-51, MIDC, National Highway No.6, Jalgaon, Maharashtra; likely to cost Rs.2,636 lakhs (including a corpus fund of Rs.1,000 lakhs). Construction of school building equipments/furniture/audio-visual aids and other related items and running expenses of the school (Jnana Prabodhini Vidyalay) at Village-Harali, Taluk-Lohra, District-Osmanabad, Maharashtra ; likely t cost Rs.365.77 lakhs.

Rs.18.66 lakhs

Rs.58.05 lakhs.

Rs.96.07 lakhs.

Rs.210 lakhs (including a corpus fund of Rs.125 lakhs).

Rs.53.01 lakhs.

Rs.547.35 lakhs.

Rs.384.64 lakhs (including a corpus fund of Rs.200 lakhs).

Rs.2,636 lakahs (including a corpus fund of Rs.1000 lakhs).

Rs.365.77 lakhs.

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

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

← S.O. 11(E) · Notification No. 1192 →

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.