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Case law › Notifications › 2004 › Notification No. 63
Notification 24 February 2004

Notification No. 63

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. 63 was published on 24 February 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 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 : 63

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

Date of Issue : 24/2/2004

Notification No. 63 of 2004, dt. 24th Feb., 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 section 35AC, of Income-tax Act, 1961, namely:-

Sl.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. Community Aid and Sponsorship Programme (CASP). Casp Bhavan, Survey No.132/2, Plot No.3, Pashan Baner Link Road , Pune 411021.

(a) Running of (CASP) Longevity Centre at Pune and (b) Lovelihood advance business school Rs.202.95 lakhs for Financial Years 2003-04, 2004-05 and 2005-06 i-e; for three years only.

2. Foundation for Research and implementation of Endoscopic and non-surgical Management of Diseases (FRIEND), Sita Bhavan, 14th Road, Ahimsa Marg, Khar (W), Mumbai-400 052. Prostrate Cancer detection and awareness campaign project at Mumbai. Delhi , Chennai and Kolkata.

Rs.80.00 lakhs for Financial Years 2003-04. 2004-05 and 2005-06 i.e; for three years only.

3. Pamyala Arts and Science College , Senpangjar village Churachandpur District, PO and PS Moirang - 795033, Manipur. Expansion of educational college/infrastructure for Tribal/weaker sections students.

Rs.3.70 crores for Financial Years 2003-04. 2004-05 and 2005-06 i.e; for three years only.

4. Lakulish International Fellowship's Enlightenment (Life) Mission . Block A. Second Floor, RBG Complex, Bahucharaji Road , Karelibag, Vadodara 390 018, Construction of 76 Bed Multi Specialty Hospital. Rs.260.63 lakhs for Financial Years 2003-04 and 2004-05 i.e: for two years only.

5. Grace Ministries of India , 2 Shivem Society, Talala Gir. District Junagadh, Gujarat Construction of School and Orphanage. Rs.106.50 lakhs for Financial Years 2003-04. 2004-05 and 2005-06 i.e; for three years only. However, the Committee did not approve the projects relating to construction of dwelling units for quake affected areas in Kutch, Anjar and Bhuj (Gujarat) and construction of Hospital at Junagadh.

6. Ahmedabad Urban Development Authority, Sardar Vallabhai Patel Sankul, Usmanpura, Ashram Road , Ahmedabad-380014 Construction of Sports complex - Eklavya Sport Academy Thaltej. Rs.1376.15 lakhs for Financial Years 2003-04. 2004-05 and 2005-06 i.e; for three years only.

7. Action for Autism,T

370 F - Chirag Dilli

Gaon, New Delhi

110017.

Construction of school/vocational training centre Building for Autistic and Multiple Handicapped Children. Rs.1.10 crores for Financial Years 2003-04 and 2004-05 i.e; for two years only,

8. Sarvajanik Shikoshonnayan

Sansthan, 345, Old Boarding House, Near Numaish Chauraha, Hardoi 241001(UP)

Health awareness camp Rs.278.72 lakhs for Financial Years 2003-04 and 2004-05 i.e: for two years only and also asked for regular status report and monitoring of the project

9. Hindu Mission Hospital , 103, GST Road, Tambaram, West, Chennai-45 Construction of Building, purchase of equipments and purchase of Ambulance." Rs.4.30 crores for Financial Years 2003-04, 2004-05 and 2005-06 i.e; for three years only.

2. This notification shall remain in force for a period of two years in relation to financial years 2003-2004 and 2004-2005 in respect of projects or schemes mentioned at: serial number 4, 7. 8 and for a period of three years in relation to financial years 2003-2004, 2004-2005 and 2005-2006 in respect of projects or schemes mentioned at serial numbers 1, 2. 3, 5, 6, and 9 of the said Table.

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. 64  ·  Notification No. 62 →

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.