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Case law › Notifications › 2001 › Notification No. 901E-
Notification 20 September 2001

Notification No. 901E-

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. 901E- was published on 20 September 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 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.

Notification No. S. O. 901(E), dated 20th September, 2001.

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 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

S.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. Craft Council of India, GF Temple Trees, 20, Venkatanarayana Road, T. Nagar, Chennai-600 017. Running of 15 non-formal education-cum-ari embroidery training centre in and around Sriperumbudur, Kancheepuram District, Tamil Nadu, likely to cost Rs. 63 lakhs. Rs.63 lakhs

2 Sevasangh Sarvajanik Hospital Trust, Modasa-383315, District Sabarkan tha, Gujarat Construction of new building to establish hospital, blood bank, medical library, furnishing and purchase of equipments,

books, projector, etc., and running of hospital at Modasa, District Sabarkantha, Gujarat, likely to cost Rs. 278 lakhs

including a corpus fund of Rs. 50 lakhs. Rs. 98 lakhs including a corpus fund of Rs. 50 lakhs

3 Amar Jyoti Charitable Trust, N-192, Greater Kailash-I, New Delhi

110048. Construction of building, purchase of library books, office and sports equipments, mobile aids and appliances, learning

materials, furnishing and running of activities for rehabilitation of persons with disability through integrated education,

vocational training, medical care and employment opportunities at Delhi/Gwalior, likely to cost Rs. 483.14 lakhs Rs. 225.84 lakhs

4 Eye Bank Association of India, Plot No. 12, BNR Colony, Road No. 14, Banjara Hills, Hyderabad 500 034. Installation of electronic moving display in hospital and running of Hospital Cornea Retrieval Programme-Vision 2005 all

over India, likely to cost Rs. 1,234.50 lakhs

Rs. 740.70 lakhs

5 Mother Krishnabai Rural Development Trust Ramnagar, Anandashram P.O., Kanhangad-671, Kerala.

Construction of shelter for the homeless, wells, lavatory and assistance to other institutions for welfare activities at Kasargod District, Kerala and other parts of the country, likely to cost Rs. 110 lakhs Rs. 55 lakhs

6 Matri Shishu Kalyan Samity, C/o. Halder Watch Company, Village: Sreenagar, P.O. Bangaljhi, Nadia-741123 (West Bengal) (a) Readymade garments Project; (b) Sanitary latrine (150 numbers) Project ; (c) Drinking water (tubewell 50 numbers) Project ; (d) Repair of building at Chapra Block, Nadia District, West Bengal, likely to cost Rs. 14.32 lakhs. Rs. 13.96 lakhs

7 Chakkumar Association for Social Service, Chakkumar P.O., Debra Bazar, District Midnapore-721 126 (West Bengal) Running of community development programme (promotionof self-helping group, Community health service and child

ren's non-formal education) at Debra and Prigala Block, Midnapore District, West Bengal, likely to cost Rs. 63 lakhs. Rs. 63 lakhs

8 Shree Ramana Maharishi Academy for the Blind, CA-IB, 3rd Cross, 3rd Phase, J. P. Nagar, Banga lore-560 078. Construction of dormitory-cum- library and running of rehabilitation/welfare programmes for disabled/blind persons at Bangalore, Karnataka and its surrounding places, likely to cost Rs. 380 lakhs Rs.197 lakhs

9 The Bijapur District Co- operative Hospital Lim ited, Vivek Nagar (West), B. Bagewadi Road, Bijapur-586 104, Karnataka Construction of building and purchase of equipments to set up a hospital at Vivek Nagar (West), Bijapur, Karnataka, likely to cost Rs. 90.50 Rs.70 lakhs

10 Balgram SOS Children's Villages, Maharashtra, Bungalow No. 5, Koregaon Road, Pune 411001 Construction of buildings for Balsadans Girl's Hostel, purchase of equipments, repair/maintenance and running of

Balgram SOS Children's Villages, Maharashtra at Panevel, Maharashtra, likely to cost Rs. 232 lakhs Rs. 202 lakhs

11 Council for Anti Poverty Action Rural Volunteers Urup Litan Makhang, Imphal East, Dist. Manipur-795 130. Construction, furnishing, purchase of equipments/medicines and running of vocational institute for integrated rural women's upliftment programme at Urup, Imphal, Manipur, likely to cost Rs. 54.94 lakhs. Rs. 35.71 lakhs

12 Sri Sathya Sai Medical Trust, Brindavan, Kadugodi Post, Bangalore-560 067. Running and maintenance of Sri Sathya Sai Institute of Higher Medical Sciences at Prasanthigarm (Andhra Pradesh) and at

Whitefield, Bangalore (Karnataka), likely to cost Rs. 11,700 lakhs. Rs. 11,700 lakhs

13. Friends of the Tribal Soci ety, 19-Ganga Prasad Mukherjee Road, Kolkatta-700 025. Literacy project of running of 2890 One Teacher School (OTS) at 2890 tribal areas in 6 States, likely to cost Rs. 867 lakhs Rs.867 lakhs

14 Shri Chandracharya Dhar- math Chikitsalaya Trust, Amarkantak, District Shaldol (Madhya Pradesh) Purchase of equipments, van, ambulance, furnishing and running of medical services and research in herbal and

ayurvedic medicines, diseases such as cancer, skin diseases, etc., of Shri Chandracharya Charitable Hospital and

Research Centre at Amarkantak, District Shahdol (Madhya Pradesh) likely to cost Rs. 293.23 lakhs. Rs. 227.72 lakhs

15 Baskar Dental Foundation, No. 54, G.N. Road, T.Nagar, Chennai600 017. Community dental health care and awareness project at Districts covering Kancheepuram and Tiruvallore, likely to cost Rs. 15 lakhs. Rs.15 lakhs

2. This notification shall remain in force for a period of three years in relation to the assessment years 2002-2003, 2003-2004 and 2004-2005 in respect of project and scheme mentioned in the Table.

[No. 272/2001/F. No. NC-83/2001]

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. 902E-  ·  Notification No. 956E- →

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.