Notification No. 20

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. 20 was published on 14 January 2004. 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 : 20

Section(s) Referred :

Date of Issue : 14/1/2004

Notification No. 20 of 2004, dt. 14th Jan., 2004

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 for Promotion of Social and Economic Welfare, 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 provisions of Income-tax Act, 1961, namely: -

Serial Number

Name of the institution

Project or scheme and estimated cost thereof

Maximum amount of cost to be allowed as deduction under section 35AC

1.

Ramarao Adik

Education Society,

DY Patil Building ,

Opp. MIG Colony,

Adarshnagar, Worii,

Mumbai-400025

Construction of building, purchase of equipments, Air conditioners, vehicles etc.

Rs. 75.00 crores for Assessment Years 2004-2005 and 2005-2006, i.e., for two years only.

2.

Achkan Educational Trust,

703, Kapoor tower-3, Jesal Park , Bhayander (E), Thane -401105, Maharashtra.

Purchase and development of land, construction of school building, purchase of furniture and running of the project.

Rs.947.00 lakhs for Assessment Years 2004-2005, 2005-2006 and 2006-2007, i.e., for three years only,

3.

Jagadguru Educational Cultural and Charitable Trust, Vyasa Mandiram Kannampuzha Road , Chalakudy Kerala-680 307

(a) Vyasavidyaniketan Central School , Chalakudy, Kerala

(b) Vivekananda Bal Vikas Kendra PO Chalakudy

(c) Patanjali Yoga Vidya Peetam

(d) Jeevan Raksha Vedi

Rs. 173.00 lakhs for Assessment Years 2004-2005, 2005-2006 and 2006-2007, i.e., for three years only.

4.

S.M. Kumar Educational & Social Welfare Trust, 2125, 4th Cross Street Trustpuram, Kodambakkam, Chennai-24.

Construction of Students Home (Boarding & Lodging)

Rs.68.80 lakhs for Assessment Years 2004-2005 and 2005-2006, i.e., for two years only.

5.

Indian Insitute of Medicine for Research, Education & Rehabilitation, C/o Dr. Karne Hospital Pvt. Ltd., Satara Road, Pune-411 037 Pune.

Construction of hospital (medical health centre) for curative medical aid and conduct mass awareness programme in adivasi and tribal areas of Maharashtra

Rs.2556.00 lakhs for Assessment Years 2004-2005, 2005-2006 and 2006-2007, i.e., for three years only.

6.

Shri Sant Tukdoji Maharaj Gramin Bahu-Udeshiya Shikshan Sanstha, Sadhankarwadi Ward No, 3, Chikhalgaon Tah-Wani, District Yeotmal, Maharashtra.

Purchase of land, site development, construction of hospital building, residential quarters for doctors, nurses, purchase of equipments, vehicles, computers, furniture and fixtures and running of the hospital.

Rs. 4834.21 lakhs for Assessment Years 2004-2005, 2005-2006 and 2006-2007, i.e., for three years only.

7.

R.N.S. Trust, Naveen Complex, No, 14, M.G. Road, Bangalore -560001.

Interior decoration and finishing of hospital building, purchase of medical equipments/ instruments etc.

Rs.864.40 lakhs for Assessment Years 2004-2005, 2005-2006 and 2006-2007, i.e., for three years only.

8

HIMCON (Himalayan Consortium for Himalayan Conservation), No, 44, Panchsheel Park , New Delhi-110017.

HIMCON (Himalayan Consortium for Himalayan Conservation), No, 44, Panchsheel Park , New Delhi-110017.

Rs.4.03 crores for Assessment Years 2004-2005, 2005-2006 and 2006-2007, i.e., for three years only.

9

Shree Ambica Niketan Trust, Parle Point Athwa Lines, Surat-395 007

Construction of Senior Citizens home - Shree Bhartunaiya Ananddhara (Vriddaahram) and running of the project.

Rs.4.21 crores including a corpus fund of Rs.2.92 crores for Assessment Years 2004-2005, 2005-2006 and 2006-2007, i.e., for three years only.

10

Deepalaya, 46, Institutional Area, D-Block, Janakpuri, New Delhi-110 058.

Construction of building for dispensary purchase of furniture and equipments, van & running of health project for villagers in rural area of Mewat.

Rs.97.18 lakhs for Assessment Years 2004-2005, 2005-2006 and 2006-2007, i.e., for three years only.

2. This notification shall remain in force for a period of two years in relation to assessment year 2004-2005 and 2005-2006 in respect of projects or schemes mentioned at serial number 1, 4 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 2,3,5,6,7,8,9 and 10 of the said Table,

F.No.NC-333/2003

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

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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.