Notification No. 28E-

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. 28E- was published on 10 January 2001. 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.

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 the said section 35AC, namely : ---

TABLE

------- Sl. Name of the institution Project or scheme and Maximum No. estimated cost thereof amount of cost to be allowed as deduction under a section 35AC ------- (1) (2) (3) (4) ------- 1. Shree Pragati Foundation, Purchase of medical and non- Rs. 1,070 lakhs Ganesh Gavde Road, medical equipments, vehi- including a cor- Mulund (West), Mumbai- cles, furnishing and run- pus fund of 400 080. ning of hospital at Village Rs.500 lakhs Mulund (West), Mumbai, likely to cost Rs. 1,070 lakhs including a corpus fund of Rs. 500 lakhs.

2. Bharat Sevashram Sangha, Tribal welfare project---con- Rs.277 lakhs 211, Rash Behari Avenue, struction of building for dis- Calcutta-700 019. pensary, schools, hostel, small scale industries, tech- nical training/vocational training institute, cultural hall, ashram complex, resi- dential quarters, water tank, etc., at Gangpur Dis- trict, Navsari, Gujarat likely to cost Rs. 295.65 lakhs.

3. Dr. G. S. Kalyanasundaram Land development, construc- Rs. 1,132.26 Charities, No. 1, II Street, tion of building, furnishing, lakhs including Customs Colony, Besant purchase of vehicles, equip- a corpus fund Nagar, Chennai-600 090. ments and running of sen- of Rs.700 lakhs ior citizens home at Uthandi, Chennai, Tamil- nadu, likely to cost Rs. 1,175 lakhs including a corpus fund of Rs. 700 lakhs. -------- 2. This notification shall remain in force for a period of three years in relation to the assessment years 2001-2002, 2002-2003 and 2003-2004 in respect of projects or schemes mentioned in the Table.

[No. 5/2001/F. No. NC-127/2000]

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

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.