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Case lawNotifications2000 › S.O. 268(E)
Notification 23 March 2000

S.O. 268(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. 268(E) 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 section 35AC, namely:--

TABLE

------- Serial Name of the Institution Project or scheme Maximum amount No. and estimated cost of cost to be thereof allowed as deduction under section 35AC ------ 1 2 3 4 ------

1. BREAD (Bureau of Rural Young Women Education Rs. 3.56 lakhs Economical and Project in six villages Agricultural Development) (Sabalpur, Punadit, Mohalla--Primohani Lane Hanuman, Nizampur No. 3, P.O. Kadamkuan Kasara, Natha Chak) Patna-800003 (Bihar) Punadih and Sabalpur Panchayats of Patna Sadar Block, Bihar, likely cost Rs. 11.26 lakhs.

2. Jamnalal Bajaj Foundation Rural Development Rs. 10.69 lakhs Bajaj Bhavan, 2nd Floor Project at Wardha/ 226, Jamnalal Bajaj Marg Gola (Maharashtra); Nariman Point, Shikohabad (U.P.); likely Mumbai-400 021. to cost Rs. 10.69 lakhs.

3. Rural Youth Development Construction of Pig Sty Rs. 41.19 lakhs Organisation. (RYDO), (Shed), purchase of Khengijang village, equipments/tools, piglets Kumbipukhri, feeds, fodders, medicines Chrachandpur-795 128 and running of Piggery (Manipur) Development Programme at Village Khengjang, Jangnomphai, Chura- chandpur, District Manipur, likely to cost Rs. 41.19 lakhs.

4. Shree Vardhman Jivdaya Running of Animal Shelter Rs. 74 lakhs Kendra (Luni Kutch), C/o. and Rescue Home (Panj- Ashok General Store, rapole) and medical camps 200, 3rd Kumbharvada, at Luni village (Kutch) and Somji Buildings, Mumbai-4 nearby villages; likely to cost Rs. 100 lakhs

5. Shree Anandabava Netra (a) Construction of Kidney Rs. 523 lakhs Chikitshalaya, C/o. Gopal Hospital; (including a Bhuvan, Anandbava Road, (b) Purchase of equipments corpus fund of Limda Lane (c) Running expenses Rs. 300 lakhs) Jamnagar-361001 (corpus fund); at Anand Marg, Jamnagar; likely to cost Rs. 523 lakhs (including a corpus fund of Rs. 300 lakhs).

6. Vaishnav Seva Samaj Public Purchase of premises for Rs. 545 lakhs Charitable Trust, Kamal Kunj hospital/purchase of (including a Sindhi Society, Gali No. 1, equipments/instruments corpus fund of Block No. 7, Sion (W), and running of hospital Rs. 100 lakhs) Mumbai-400 022. at Sindhi Society, Sion (W) Mumbai; likely to cost Rs. 545 lakhs (including a corpus fund of Rs. 100 lakhs).

7. Chandra Prakash Public Construction of building Rs. 281 lakhs table Trust, Jatwara Road, with amenities, furnishing Kaimganj, District-Farrukh- of Shakuntla Devi Mahila khabad (U.P.) Mahavidyalaya and Balika Inter College at Kaimganj, District--Farrukhabad (U.P.); likely to cost Rs. 343 lakhs.

8. Srinivasan Services Trust, Rural Development Pro- Rs. 700 lakhs Jayalakshmi Estates, 8 jects at Thirukkurungudi Haddows Road, Padavedu, Erattai Thiru- Chennai-600006 pathi and Thirukkolur villages of Tamilnadu and Kembal village of Karnataka; likely to cost Rs. 700 lakhs.

9. The South Indian Education (a) Green Rating of Cor- Rs. 2808.98 lakhs Society, S.I.E.S. Chowk, prations/Industries; K.A. Subramaniam Road, (b) Green Accounting Matunga, Mumbai-400 019 Procedures in Corpora- tions and Industries; (c) Centre for promotion of cleaner technologies; (d) Eco-aquaculture and Environment Manage- ment for Coastal Aquaculture Farms; at Sector-V, Plot 1-D, Nerul Navi, Mumbai; likely to cost Rs. 2808.98 lakhs.

10. Saurashtra Kidney Research Construction of building, Rs. 652.80 lakhs Institute, Rajkot, Shri furnishing, purchase of (including a Devjibhai Gokaldas Patel, instruments/equipments corpus fund of C/o. Kansagara Hospital, and running of B.T. Rs. 245 lakhs) opp. Astron Cinema, (Bhagwanji Tribhovan- Rajkot-360 001 bhai) Savalni Kidney Hospital of Saurashtra Kidney Research Institute at Rajkot, Gujarat; likely to cost Rs. 920 lakhs (including a corpus fund of Rs. 245 lakhs.) -------

2. This notification shall remain in force for a period of one year in relation to the assessment year 2000-2001 in respect of the project or scheme mentioned at serial No. 2 and 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 at serial Nos. 1,3,4,5,6,7,8,9 and 10 of the Table.

[No. 11280/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.

← S.O. 269(E)  ·  Notification No. 775 →

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.