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Case law › Notifications › 2011 › Notification No. 81/2011
Notification 11 August 2011

Notification No. 81/2011

Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - the Indian Minority & Other Communities Development Trust, West Bengal, ETC

What this is

Notification No. 81/2011 was published on 11 August 2011. Its subject is Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - the Indian Minority & Other Communities Development Trust, West Bengal, ETC.

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 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.

SECTION 35AC, READ WITH EXPLANATION (b) THERETO, OF THE INCOME-TAX ACT, 1961 - ELIGIBLE PROJECTS OR SCHEMES, EXPENDITURE ON - NOTIFIED ELIGIBLE PROJECTS OR SCHEMES - THE INDIAN MINORITY & OTHER COMMUNITIES DEVELOPMENT TRUST, WEST BENGAL, ETC.
NOTIFICATION NO. 81/2011[F.NO.V.27015/3/2011-SO(NAT.COM)/S.O. 1860(E), DATED 11-8-2011
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.

The Indian Minority and other Communities Development Trust, Village PO Sandhyajale, PS Margram, District Bir-bhum, West Bengal-731 233.

Vocational Training Centre for rural women educational aid for rural students, prevention of HIV/AIDs.

Rs. 3.23 crore including corpus fund of Rs. 25 lakh for three financial years commencing with 2011-12, i.e., 2011-12, 2012-13 and 2013-14.

2.

Gram Gourav Pratishthan-Pani Panchayat, 67, Hadapsar Industrial Estate, Pune- Solapur Road, Pune-411 013, Maharashtra.

Community life irrigation scheme.

Rs. 32.55 lakh for three financial years commencing with 2011-12, i.e., 2011-12, 2012-13 and 2013-14.

3.

Seth Tarachand Ramnath Charitable Ayurvedic Hospital Trust, 580/2, Rasta Peth, Pune-411 011.

Expansion of infrastructure and improvement in ser-vices.

Rs. 22.90 crore including corpus fund of Rs.5.30 crore for three financial years commencing with 2011-12, i.e., 2011-12, 2012-13 and 2013-14.

4

Mahagujarat Medical Society, College Road Nadiad, District Kheda, Gujarat.

For upgrading and purchasing equipments and machineries for cancer department.

Rs. 31.45 crore including corpus fund of Rs.2.00 crore for three financial years commencing with 2011-12, i.e., 2011-12, 2012-13 and 2013-14.

5.

Ram Mohan Mission, 162/69, Lake Gardens, Kolkata, West Bengal-700 045.

Expansion of existing Ram Mohan Mission Eye Hospital into 200 Bedded Ram Mohan Mission General Hospital.

Rs. 30.88 crore including corpus fund of Rs.10 crore for three financial years commencing with 2011-12, i.e., 2011-12, 2012-13 and 2013-14.

6.

Shri Agasimata Charitable Trust, Nr. Shri Agasi Mata Temple, Nr. Tran Vadla, Dhulia Road, Bardoli, District Surat, Gujarat-394 601.

"Eye Hospital" at the first floor of the existing health centre of the trust.

Rs. 1.35 crore for three financial years commencing with 2011-12, i.e., 2011-12, 2012-13 and 2013-14.

7.

Hebron Charities, H. No. 5-61, Nagarajupeta, Palakol 534 260, W.G. District, Andhra Pradesh.

Rehabilitation of Destitute and economically weaker section children through need based inputs.

Rs. 1.95 crore for two financial years commencing with 2011-12, i.e., 2011-12 and 2012-13.

8.

Alva¿s Education Foundation, Moodbidri, Mangalore, D. K. Karnataka-574 227.

Expansion and running of educational institutions.

Rs. 21.93 crore including corpus fund of Rs.7.25 crore for three financial years commencing with 2011-12, i.e., 2011-12, 2012-13 and 2013-14.

9.

Dr. Babasaheb Ambedkar Vaidyakiya Pratisthan, Opposite Gajanan Maharaj Mandir, Garkheda Parisar, Aurangabad.

Expansion/Renovation of already running Hospital and Healthcare Centers/Programs for rural poor.

Rs. 13.81 crore for three financial years commencing with 2011-12, i.e., 2011-12, 2012-13 and 2013-14.

10.

Educational Trust of Diocese of Thamarassery, Bishop's House, P.B. No. 1, Thamarassery P.O. Kozhikode District, Kerala State-222 617.

Expansion of the existing 25 schools and increasing the number of inmates in boys as well as girls orphanages which are already being maintained by the Trust.

Rs. 25 crore for three financial years commencing with 2011-12, i.e., 2011-12, 2012-13 and 2013-14.

11.

Jamia Islamia Ishaatul Uloom, Amlibari Molgi Road, A/P Akkalkuwa, District Nandurbar, Maharashtra-425 415.

Extension project for the expansion and maintenance of present activities in vocational courses and girls hostel vocational training course.

Rs. 14.72 crore including Rs. 2 crore as a corpus fund for three financial years commencing with 2011-12, i.e., 2011-12, 2012-13 and 2013-14.

12.

Amar Seva Sangam, Post Seva No. 001, Sulochana Gardens, 7-4-104 B Tenkasi Road, Ayikudi, Tirunelveli District, Tamilnadu-627 852.

Valley for the Disabled.

Rs. 8.76 crore for recurring expenses and Rs.26.90 crore as corpus fund for three financial years commencing with 2011-12, i.e., 2011-12, 2012-13 and 2013-14.

13.

Aishabai and Haji Abdul Latif Charitable Trust, Nirmal, 21st Floor, Nariman Point, Mumbai-400 021.

Maintenance of present activities.

Rs. 30.76 crore for three financial years commencing with 2011-12, i.e., 2011-12, 2012-13 and 2013-14.

14.

Navjeevan Charitable Trust, 8, Jolly Bhavan No. 1, 10, New Marine Line, Mumbai-400 020, Maharashtra

"A Caring Hand"

Rs. 15.34 crore for three financial years commencing with 2011-12, i.e., 2011-12, 2012-13 and 2013-14.

15.

Shree Insaf Khadi Gramo-dhyog Trust, 10, U Need Apartment Nr. Nooreburhan Society, Juhapura, Ahmedabad, Gujarat.

Training center for youth and farmer.

Rs. 4.57 crore for three financial years commencing with 2011-12, i.e., 2011-12, 2012-13 and 2013-14.

16.

Ujjani Senior Citizen's Forum, 104 Durga Plaza, Dewas Road, Ujjain, Madhya Pradesh-456 010.

Sewadham Ashram.

Rs. 48.71 crore including corpus fund of Rs.21 crore for three financial years commencing with 2011-12, i.e., 2011-12, 2012-13 and 2013-14.

II. This notification shall remain in force for a period of two years in relation to financial years 2011-12 and 2012-13 in respect of project or scheme mentioned at serial No. 7 and for a period of three years in relation to financial years 2011-12, 2012-13 and 2013-14 in respect of projects or schemes mentioned at serial numbers 1, 2, 3, 4, 5, 6, 8, 9, 10, 11, 12, 13, 14, 15 and 16 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. 82/2011  ·  Notification No. 103/2011 →

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.