Notification No. 82

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. 82 was published on 23 March 2005. 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. 82/-2005, DATED 23-3-2005

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, namely:-
TABLE

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)

(2)

(3)

(4)

1

Sanskrit Samvardhan Mandal, Sharadanagar, Sangroli, district Nanded-431731.

Development of educational infrastructure at Sangroli district Nanded Community Health Services, Rural Development project. Estimated Cost Rs. 8.11 crores

Rs. 8.11 crores for Financial Years 2004-05, 2005-06 and 2006-07 i.e for three years only.

2

Jal Bhagirathi Foundation, Ummed Bhawan Palace, Jodhpur-342006.

Community Management of natural resources. Estimated Cost Rs. 2140.52 lakhs

Rs. 2140.52 lakhs for Financial Years 2004-05, 2005-06 and 2006-07 i.e for three years only.

3

Lepra Society, PB No. 1518, Krishnapuri colony, West Marredpally, Secunderabad - 500026(Andhra Pradesh).

( a) Koralep -Koraput Leprosy Eradication Project, Korapur District, Orissa Estimated cost Rs. 104.14 lakhs

(b) Junlep Junagarh Leprosy Eradication Project, Junagarh District, Orissa.

Estimated cost Rs. 51.27 lakhs

(c) Mayurlep-Mayurbhanj Leprosy Eradication Project, Baripada, Mayurbhang district, Orissa.

Estimated Cost Rs.50.62 lakhs

(d) Bolep's Balagir Leprosy Eradication Project, Sonepur district, Orissa. Estimated cost Rs. 65.04 lakhs.

(e) Leu-Bargarh, Bargarh District Orissa. Estimated cost Rs. 37.99 lakhs

(f) Rayalep (Rayagada Leprosy Elimination Project) Rayagada, Orissa. Estimated cost Rs. 33.55 lakhs

(g) Hylep-hyderabad leprosy Elimination Project, Hyderabad, Andhra Pradesh. Estimated cost Rs. 81.37 lakhs

(h) Krischip Krishna community Health Project, Krishna district. Andhra Pradesh. Estimated cost Rs.45.99 lakhs

(i) BPRC-Blue Peter Research Centre, Hyderabad, Andhra Pradesh. Estimated cost Rs 115.16 lakhs

(j) Adilep (Adilabad leprosy elimination Project. Estimated cost Rs.54.11 lakhs

(k) IEC POD-Bhubaneshwar Orissa. Estimated cost Rs. 25.38 lakhs

Total Estimated Cost Rs. 664.62 lakhs

( a) Rs. 104.14 Lakhs

(b) Rs.51.27 Lakhs

(c) Rs. 50.62 Lakhs

(d) Rs. 65.04 Lakhs

(e) Rs. 37.99 Lakhs

(f) Rs. 33.55 Lakhs

(g) Rs. 81.37 Lakhs

(h) Rs. 45.99 Lakhs

(i) Rs. 115.16 Lakhs

(j) Rs. 54.11 Lakhs

(k) Rs. 25.38 Lakhs

Total Rs. 664.62 lakhs for Financial Year 2004-05, 2005-06 and 2006-07 i.e. for three years only.

4.

Society of Sisters of Charity of Saints, B. Capitanio and Saint V. Gerosa, 14/1 convent road, Kolkata - 700014.

"Let your light shine" 50 years in the service of the Education and empowerment of women. Estimated cost Rs. 15.00 crores

Rs. 10.65 crores for Financial Years 2004-05, 2005-06 and 2006-07 i.e for three years only.

2. This notification shall remain in force for a period of three years in relation to the financial years 2004-2005, 2005-2006 and 2006-2007 in respect of projects or schemes mentioned in the said table.

[F.No.NC-270/01/2005]

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.