Notification No. 178

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. 178 was published on 24 July 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 : 178

Section(s) Referred : s. 35AC

Date of Issue : 24/7/2003

Notification No. 178 of 2003, dt. 24th July, 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 Institution Project or scheme and Maximum amount of cost

No. estimated cost thereof to be allowed as deduction

under section 35AC

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

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1. Udayan Care, 412 Sant Jagshanti Udayan Care Rs. 210 lakhs (corpus

Nagar, East of Kailash, Hostel for Women. fund) for assessment

New Delhi-110065. years 2004-2005,

2005-2006 and 2006-2007

i.e., for three years

only.

2. Akhil Bharat Krishi Go- Vastra Swablamban Rs. 600 lakhs for

Seva Sangh, Go-Puri Yojna-Distribution of assessment years

Wardha-442001. Amber Charkha. 2004-2005, 2005-2006

and 2006-2007 i.e.,

for three years only.

3. Jeyasuriya Self- Construction of Rs. 812 lakhs

Employment Teacher building for women's (including a corpus

Education Trust, 3/139, hostel (SC/ST) fund of Rs. 500 lakhs)

Jeya Suriya Mahal, Trichy purchase of for assessment years

Main road, Gingeeyar equipments, 2004-2005, 2005-2006

Nagar, OPP. Avin computers, library and 2006-2007 i.e., for

Milk Villupuram-606401, books, vehicles, etc. three years only.

Tamilnadu. and running of the

project.

4. Samaj Pragati Sahayog, Baba Amte Centre for Rs. 350 lakhs (corpus

Bagli, District Dewas, People's Empowerment. fund) for assessment

Madhya Pradesh-455227. years 2004-2005,

2005-2006 and 2006-2007

i.e., three years only.

5. Bhagini Mitra Mandal, Project for fund raising Rs. 260 lakhs for

Sarvoday Society- for "home for elderly assessment years

Palitana, Gujarat ladies" and corpus for 2004-2005, 2005-2006

State-364270. running the project. and 2006-2007 i.e.,

for three years only.

6. Bharitya Jeevan Dhara Construction of Rs. 778.11 lakhs for

Educational and hospital building, purchase assessment years

Charitable Trust. C-128/2, of furniture, equipments, 2004-2005, 2005-2006

Bhikaji Cama Place, fixture and fitting and 2006-2007 i.e.,

Mohammadpur, New and running of for three years only.

Delhi- 110066. Dr. Rarnlal Tripathi Memorial

Hospital at Deoria

(Uttar Pradesh).

7. Sri Krishna Peace Construction of Rs. 965 lakhs for

Foundation (R) Trust, No. building for hospital, assessment years

375, 5th Main III Stage III school orphanages, old 2004-2005, 2005-2006

Block, Basaveshwara age home etc., and 2006-2007 i.e.,

Nagar, Bangalore 560079, purchase of furniture for three years only.

Karnataka. or fixtures, equipments

kitchen utensils,

library books and

running of the project.

8. Smt. Sharda Jhatakia Upgrading the eye Rs. 159.24 lakhs for

Memorial Trust, 17, hospital with assessment year

Station Plot, Old Cemnet additional medical 2004-2005 i.e., for

Road, Gondal, Dist. units. one year only.

Rajkot-361008, Gujarat.

9. Innovative Development Samveedna Prevention Rs. 91.61 lakhs for

Foundation, C-H/62 of Hepatitis. assessment years

Safdarjung Development 2004-2005 and 2005-2006

Area, New i.e., for two years only.

Delhi-110011.

10. Tuljai Shikshan Mandal, Construction of school Rs. 119.69 lakhs for

9, Tuljai Abhiyantanagar, building purchase of assessment years

Bhadgaon Road, furniture and printers, 2004-2005, 2005-2006

Pachora, District computers sports and 2006-2007

Jalgaon-424201, equipments, library i.e., for three years

Maharashtra. books and running of only.

the project.

11. Shahu Shikshan Sanstha, Construction of Rs. 3600 lakhs

C/o Vasundhara College, building, purchase of (including a corpus

Jule Solapur, Solapur. equipments, vehicles, fund of Rs. 3000

library books and lakhs) for assessment

running of Unnati years 2004-2005, 2005-

Krishi Vidyalay 2006 and 2006-2007 i.e.,

for three years only.

12. Centre for Rural Setting up of a Rs. 35 lakhs for

Development (CRD) Rickshaw Bank. assessment years

Dewan House, Zoo 2004-2005, 2005-2006

Narengi Road, Guwahati and 2006-2007 i.e.,

781021, Assam. for three years only.

13. Manav Seva Pratisthan, (a) Construction of Rs. 78.78 lakhs for

14-Prineep Street, 3rd Boys' hostel, extension assessment years

Floor, Kolkata-700072. of school building 2004-2005 & 2005-2006

Gopali Ashram i.e., for two years only.

Kharagpur;

(b) Construction of

school building culvert

on the canel Amte

Project;

(c) Construction of

primary School

building, library,

women welfare centre,

medical centre and

computer centre (4000

sq. ft) Podat Project;

(d) Construction of

hostel for boys old age

home and home for

destitute children

(3,300 sq. ft Shri

Durga Sevashram-,

and

(e) Construction of

yatriniwas (560 sq. ft)

and primary

school (4,000 sq. ft)

Ganga Sagar Ashram.

14. Locus for Educational Construction of school Rs. 496 lakhs for

and Academic Research building, Infrastructure assessment years

Network (LEARN) Development and 2004-2005, 2005-2006

Paradise Academy running of the project. and 2006-2007 i.e.,

Complex, Moirangkhom, for three years only.

Imphal West District Manipur-

795001.

15. Foundation for Ecological Ecological security and Rs. 233.46 lakhs for

Security, National Dairy livelihood. assessment years

Development Board 2004-2005, 2005-2006

Building, Safdarjung and 2006-2007

Enclave, New Delhi- i.e., for three years

110029. only.

16. Foundation for Ecological Animal Husbandary Rs. 875.21 lakhs for

Security, National Dairy and Natural assessment years

Development Board Resources. 2004-2005, 2005-2006

Building, Safdarjung and 2006-2007

Enclave, New Delhi- i.e., for three years

110029. only.

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2. This notification shall remain in force for a period of one year in relation to assessment year 2004-2005 in respect of project or scheme mentioned at serial number 8 and for a period of two years in relation to assessment years 20042005 and 2005-2006 in respect of projects or schemes mentioned at serial number 9 and 13 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, 2, 3, 4, 5, 6, 7, 10, 11, 12, 14, 15, 16 the said Table.

[F.No. NC-151/2003]

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

← Notification No. 179 · Notification No. 177 →

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.