Notification No. 16

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. 16 was published on 22 January 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 : 16

Section(s) Referred : s. 35AC

Date of Issue : 22/1/2003

Notification No. 16 of 2003, dt. 22nd Jan., 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 of such cost which may be allowed as deduction under the said section 35AC, namely :

TABLE

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sr. Name of the institution Project or scheme and Maximum amount of

No. estimated cost thereof cost to be allowed as

deduction under

section 35AC

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

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1. Siva Sakhti Sathya Sai Corpus fund for Siva Sakhti Rs. 8.00 Crores

Charitable Trust, No.3, Sathya Sai Charitable Trust. (corpus fund) for

Ponniyamman Koil Street, assessment year 2003-

Alapakkam, Chennai- 2004, 2004-2005 and

600116. 2005-2006 i.e., for

three years only.

2. Sri Simandhar Swami Construction or expansion and Rs. 228.54 lakhs for

Aradhana Trust, 5, running of Gurukul or Gyan assessment years

Mamta Park Society, Mandir and Health Care Clinic 2003-2004 and 2004-

Behind Navgujarat 2005 i.e., for two

College, Usmanpura, years only.

Ahmedabad-380014.

3. Bharatha Swamukti "BSS Microloan and Savings Rs. 124.00 lakhs for

Samstha, B-81, Industrial Project" assessment years

Estate, Rajaji Nagar, 2003-2004, 2004-2005

Bangalore-560044. and 2005-2006 i.e.,

For three years only.

4. Bhadrajun Artisan Trust, Construction of extension Rs. 6.00 lakhs for

N-19, Panchsheel Park, building and running of assessment years

New Delhi-110017. school 2003-2004, 2004-2005

and 2005-2006 i.e.,

for three years only.

5. Rural Development Integrated Tribal Develo- Rs. 176.04 lakhs for

Centre (RDC), Grace ment Project. assessment years

Bhavan, Motbung, 2003-2004, 2004-2005

Manipur-795107. and 2005-2006 i.e.

for three years only.

6. Bhansah Trust, 640-646, Integrated Rural Develop- Rs.1,275.00 lakhs for

Panchratna Mama ment Project. assessment years

Parmanand Marg, 2003-2004, 2004-2005

Mumbai-400004. and 2005-2006 i.e.,

for three years only.

7. People for Animals, 14, Maintenance of animal Rs. 490.00 lakhs

Ashoka Road, New hospitals or shelters, for assessment years

Delhi-110001. purchase of medicine, 2003-2004, 2004-2005

feed, ambulances and and 2005-2006 i.e.,

running of animal for three years only.

awareness programme

and the project.

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2. This notification shall remain in force for a period of two years in relation to assessment years 2003-2004 and 2004-2005 in respect of project or scheme mentioned at serial number 2 and for a period of three years in relation to assessment years 2003-2004, 2004-2005 and 2005-2006 in respect of projects or schemes mentioned at serial number 1, 3, 4, 5, 6 and 7 of the said Table.

[F No. NC-142/2002]

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.