Notification No. NC-71/2010 [S.O.2349(E)]

E notification nc 71/2010 s.o.2349 e dated 28 09 2010

What this is

Notification No. NC-71/2010 [S.O.2349(E)] was published on 28 September 2010. Its subject is E notification nc 71/2010 s.o.2349 e dated 28 09 2010.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

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
INCOME-TAX ACT
Section 35AC(1), read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
NOTIFICATION NO. 71/2010 [F. NO.27015/3/2010-SO (NAT. COM)/ S.O. 2349(E), DATED 28-9-2010
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 notifies the institutions approved by the said National Committee, mentioned in column (2) of the Table below, and approves the eligible projects or schemes specified to be carried on by the said institutions and the estimated cost thereof as mentioned in column (3) of the said Table, and also specifies in the column (4) of the Table the maximum amount of such cost which may be allowed as deduction under the said section 35AC for the period of approval, namely :—
TABLE

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)

(2)

(3)

(4)

1.

National Association for the Blind, Central Green, K.C. Road, NIT, Faridabad 121001

Running projects for the welfare of visually impaired

(Cost of Rs. 300 lakh)

Rs. 300 lakh for three financial years commencing with 2010-11 i.e., 2010-11, 2011-12 and 2012-13

2.

Selagamsetty Charitable Trust, D. No. 49-24-59, Madhuranagar, Visakhapatnam 530016, Andhra Pradesh

Old age home for poor

(Cost of Rs. 6 crore including 2 crore for corpus fund)

Rs. 2 crore for corpus fund only for three financial years commencing with 2010-11 i.e., 2010-11, 2011-12 and 2012-13

3.

Rail Road Yatri Nagrik Kalyan Samiti, Ballia Bazaar, Back of B.D.O. Niwas, Post Lakhminia, District Begusarai, Bihar

Innovative (Novel) Programme

(Cost of Rs. 18.89 lakh)

Rs. 18.89 lakh for the one financial year 2010-11 i.e., 2010-11

4.

Kuriakose Elias Trust for Communication and Development, Flat -1A, Faremount (SFS), Vazhuthakkad PO, Thiruvanathapuram Kerala State-695018

Expansion of the Chavara Cancer Hospital, Chavara Cancer Rehabilitation Centre and Chavara Cancer Research Institute

(Cost of Rs. 46.12 crore)

Rs. 46.12 crore for three financial years commencing with 2010-11 i.e., 2010- 2011, 2011-12 and 2012-13

5.

Gayatri Urban and Rural Development Society, H.N. 11- 168/2 Brahmpur, Gulbarga, Karnataka - 585103

Evening classes for school drop out children, formation of self help group, vocational training for making of Jute articles and handicraft articles, training programmes on production of wormy compost and corpus fund of Rs. 25 lakh)

(Cost of Rs. 1.74 crore including corpus fund of Rs. 25 lakh)

Rs. 1.74 crore including corpus fund of Rs. 25 lakh for three financial years commencing with 2010-11 i.e., 2010-11, 2011-12 and 2012-13

6.

Navjeevan Trust, Bishops House, Kalawad Road Rajkot 360 005, Gujarat

Combating HIV/AIDS Programme

(Cost of Rs. 15.24 crore including corpus fund of Rs. 1.00 crore)

Rs. 15.24 crore including corpus fund of Rs. 1.00 crore for three financial years commencing with 2010-11 i.e., 2010-11, 2011-12 and 2012-13

7.

Shree Sardar Patel Institute of Development, 38, Sahyog, Ramnagar Shopping Centre, Nr.Ram Mantra Mandir, Bhavnagar, Gujarat 364001

Vocational training school for high tech horticulture activities for tribal and rural youth specially to Adivasi Women

(Cost of Rs. 1.58 crore)

Rs. 1.58 crore for three financial years commencing with 2010-11 i.e., 2010-11, 2011-12 and 2012-13

8.

Khimchand Laxmichand Deaf & Dumb School Trust, 51, Vidyanagar, Bhavnagar 364002, Gujarat

For Extension & support of present activities i.e., to extend the classes for deaf students

(Cost of Rs.540 lakh including a corpus fund of Rs. 337 lakh)

Rs. 540 lakh including a corpus fund of Rs. 337 lakh for three financial years commencing with financial years 2010-11 i.e., 2010-11, 2011-12 & 2012-13

9.

Gujarat Bal Vikas Mandal, At & PO Mora, Taluka Morva Hada, Panchmahal 389001, Gujarat

Educational Aid for Tribal students, recurring cost of school and technical educational centre for the tribal students and for a corpus fund of Rs. 25 lakhs

(Cost of Rs. 2.72 crore including a corpus fund of Rs. 25 lakh)

Rs. 2.72 crore including a corpus fund of Rs. 25 lakh for three financial years commencing with financial years 2010-11, i.e., 2010-11, 2011-12 & 2012-13

10.

Shree Manav Kalyan Yuvak Mandal, At Mahivada, Post Kava, Ta Idar, District Sabarkantha, Gujarat 383434

Vocational Training to remove unemployment in rural area

(Cost of Rs. 4.81 crore)

Rs. 4.81 crore for three financial years commencing with financial years 2010-11 i.e., 2010- 11, 2011-12 & 2012-13

11.

Population & Social Development, 4/12, Central Park, City Centre, Durgapur-16, West Bengal

Livelihoods enhancement of Hardcore Rural & Poor

(Cost of Rs. 1.08 crore)

Rs. 1.08 crore for three financial years commencing with financial years 2010-11 i.e., 2010-11, 2011-12 & 2012-13

12.

Vidya Jyoti Association for Education & Research Development (Regd.) GH - 13/609, Paschim Vihar, New Delhi - 110087

Vocational Training & Educational project proposals

(Cost of Rs. 2.00 crore)

Rs. 2.00 crore for three financial years commencing with financial years 2010-11 i.e., 2010-11, 2011-12 & 2012-13

13.

Vishwatmak Jangali Maharaj Ashram Trust, Chaitanyapuri (Shirdi-Kopargaon Road), at Kokamthan, Post Jeur Kumbhari, Tal Kopargaon, District Ahmednagar, Maharashtra

Om Gurudev Rural Hospital & Research Centre

(Cost of Rs. 7.00 crore with corpus fund of Rs. 128.64 lakh)

Rs. 7.00 crore with corpus fund of Rs. 128.64 lakh for three financial years commencing with financial years 2010-11 i.e., 2010-11, 2011-12 & 2012-13 with a direction that the amount be utilized only for recurring expenditure and not for any capital expenditure

14.

Mahabodhi Maitri Mandala Arunachal Branch, P.O. and P.S. Diyun, District Changlang, Arunachal Pradesh 792103

Expansion & running of Mahabodhi School and hostel

(Cost of Rs. 4.22 crore)

Rs. 4.22 crore for three financial years commencing with financial years 2010-11 i.e., 2010- 11, 2011-12 & 2012-13

15.

Ahilya Bahuudeshiya Shikshan Prasarak Mandal, Ahilya Niwas, Shree Nagar, Near Vidyavikas School, Behind Ashwamegh Hotel, Latur 413531, Maharashtra

AIDS, T.B., Malaria Prevention Programme

(Cost of Rs. 1.61 crore)

Rs. 1.61 crore for three financial years commencing with financial years 2010-11 i.e., 2010-11, 2011-12 & 2012-13

16.

Green Institute for Research & Development (GRID), 129, No. 8 (FF), Gautam Nagar, New Delhi 110049

Extension of School Building and Vocational Training Program

(Cost of Rs. 6.09 crore)

Rs. 6.09 crore for there financial years commencing with financial years 2010-11 i.e., 2010-11, 2011-12 & 2012-13

17.

Spastic Society of Mizoram, R. Laldanga Building, Chhinga Veng, Aizawl, Mizoram -796001

Running of Education and Training Institute for CP, MR & HH and construction of school building to accommodate more disabled children

(Cost of Rs. 5.69 crore)

Rs. 5.69 crore for three financial years commencing with financial years 2010-11 i.e., 2010-11, 2011-12 & 2012-13

18.

Sri Sathya Sai Books & Publication Trust, Dharmakshetra, Mahakali Caves Road, Andheri (East), Mumbai 400093

Sri Sathya Sai Mobile Medicare Project

(Cost of Rs. 45.09 crores including corpus fund of Rs. 38.88 crore)

Rs. 45.09 crores including corpus fund of Rs. 38.88 crores for three financial years commencing with financial years 2010-11 i.e., 2010-11, 2011-12 & 2012-13

19.

Educational Society of Professionals and Vocationals Ward No.4, Dera Bassi -140607, Mohali District, Punjab

Expansion of existing 100 beds hospital of Sri Sukhmani Multi Speciality Hospitals

(Cost of Rs. 35.72 crore including corpus fund of Rs. 10 crore)

Rs. 35.72 crore included corpus fund of Rs. 10 crore for three financial years commencing with financial years 2010-11 i.e., 2010-11, 2011-12 & 2012-13

II. This notification shall remain in force for a period of one year in relation to financial year 2010-11 in respect of project or scheme mentioned at serial No. 3 and for a period of three years in relation to financial years 2010-11, 2011-12 & 2012-13 in respect of projects or schemes mentioned at serial numbers 1, 2, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18 and 19 of the said table.

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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.