Notification No. 144

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. 144 was published on 13 June 2003. 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 : 144

Section(s) Referred : s. 35AC(b)(1)

Date of Issue : 13/6/2003

Notification No. 144 of 2003, dt. 13th June, 2003.

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 deduction under the said section 35AC, namely:

TABLE

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Sl. Name of the Project or scheme and Maximum amount of cost to be

No. institution estimated cost thereof allowed as deduction under

section 35AC

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(1) (2) (3) (4)

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1. The Poona School Construction of eye Rs. 439 lakhs for

and Home for the hospital building (for assessment years

Blind Trust, 14/17, blind), intemals roads, 2004-2005, 2005-2006

Koregaon Park, Dr. site development, and 2006-2007 i.e.,

Machave Road, Furniture, air- for three years only.

Pune-411001. conditioners, medical

equipments, electrical

fittings, etc.

2. AMCHA GHAR, (a) Purchase of land, Rs. 1157.10 lakhs for

406/7, Deep Sagar (b) construction of home assessment years

Building, Light for destitute girls, 2004-2005 and 2005-2006

House Road, Uttan, (c) construction of High i.e., for two

Bhayandar, Thane, School and technical years only.

Bombay-401106. institute, and

(d) running of the project.

3. Chittaranjan Seva Running of Vocational Rs. 100.00 lakhs

Pratisthan, 5, Training Centre for (corpus fund) for

Rajkamal, Opp. economically weaker assessment years

University Campus, section of society. 2004-2005, 2005-2006

Vidyanagari Marg, and 2006-2007 i.e.,

Kalina, Mumbai- for three years only.

400098.

4. SR Trust C/o Comprehensive Women Rs. 1091.33 lakhs for

Meenakshi Mission & Child Development assessment years

Hospital and Project. 2004-2005, 2005-2006

Research Centre at and 2006-2007 i.e.,

lake Area Melur for three years only.

Road, Madurai,

Tamil Nadu-625107.

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2. This notification shall remain in force for a period of two years in relation to assessment years 2004-2005 and 2005-2006 in respect of project or scheme mentioned at serial number 2 and for a period of three years in relation to assessment years 2004-2005, 2005-2006 and 2006-2007 in respect of projects or schemes mentioned at serial numbers 1, 3 and 4 of the said Table

[F.No. NC-81/2003]

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.