Case law › Notifications › 2012 › NOTIFICATION NO. [NO. 67/2012 (F. NO. V.27015/3/2012-SO (NAT.COM))]/S.O. 2366(E)

Notification 4 October 2012

NOTIFICATION NO. [NO. 67/2012 (F. NO. V.27015/3/2012-SO (NAT.COM))]/S.O. 2366(E)

Section 35AC, read with Explanation (B) thereto of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes

What this is

NOTIFICATION NO. [NO. 67/2012 (F. NO. V.27015/3/2012-SO (NAT.COM))]/S.O. 2366(E) was published on 4 October 2012. 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 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.

SECTION 35AC, READ WITH EXPLANATION (B) THERETO OF THE INCOME-TAX ACT, 1961 - ELIGIBLE PROJECTS OR SCHEMES, EXPENDITURE ON - NOTIFIED ELIGIBLE PROJECTS OR SCHEMES
NOTIFICATION NO. S.O. 2366(E) [NO. 67/2012 (F. NO. V.27015/3/2012-SO (NAT.COM))], DATED 4-10-2012
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, the Central Government, on the recommendations of the National Committee for Promotion of Social and Economic Welfare, herby 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

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 of I.T. Act, 1961

(1)
(2)
(3)
(4)

1.
Shivaneri BahudeshiyaGramin Vikas Mandal,At/Post Bhose, Tal. Mangalvedha,District Solapur (Maharashtra),Pin- 413 322.
Shiv Shikshamrut (Modern Educational Aids for Rural Poor Students).(Cost Rs. 2.30 crore).
Rs. 2.30 crore for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

2.
REHLAS (Rural Engineering Health and Legal Awareness Society),No. 3, East Pondy Road Lane, Ramson's Building, Near Kannan Theatre,Villupuram- 605 602,Tamil Nadu.
Pollination and Ecological Crisis in India – Becomes food shortages and environmental problem.(Cost Rs. 96.48 lakh).
Rs. 96.48 lakh for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

3.
Thermax Social Initiative Foundation, 14, Thermax House, Pune Mumbai Road, Wakdewadi, Pune - 411 003, Maharashtra.
Savitribai Phule English Medum School.(Cost Rs. 163.59 lakh).
Rs. 163.59 lakh for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

4.
Shree Gramya Seva Sangthan, College Road (Nilpar Road)Near I.T.I College,Opp. Shakti Petrol Pump,Rapar (Kutch),Gujarat - 370 165
Multipurpose rehabilitation for disabled person and medical help to deadly disease for backward community at Rapar and Satalpur taluka (Gujarat).(Cost Rs.3.79 crore including a corpus fund of Rs. 2 crore).
Rs.3.79 crore including a corpus fund of Rs. 2 crore for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

5.
Bharti Mahila Mandal, Sou Bharati Allavali Bedgire, S/No. 67/26, Vidyanagar,Pune-411032.
Vocational Training Centre.(Cost Rs. 4.77 crore).
Rs. 4.77 crore for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

6.
National Association for Blind,Plot No. P-66, A-Road, Lane No.3,MIDC, Satpur, Nashik – 422 007,Maharashtra.
(1) Bhavana Chandak (Falor) MAHA NAB School for the Blind,(2) NAB Nice Vijay Merchant Memorial Workshop-cum-training Centre for the Blind,(3) MAHA-NAB Training Centre,(4) Deaf blind & Multiple Disability centre,(5) Deaf blind & Multiple Disability Vocational Training Centre.(Cost Rs. 5.01 crore including a corpus fund of Rs. 91 lakh).
Rs. 5.01 crore including a corpus fund of Rs. 91 lakh for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 65 2014-15.

7.
The Spastics Society of Tamil Nadu,Taramani Road,Chennai- 600 113,Tamil Nadu.
Equipment Furnishing and Running of Special Education Centre for Spastic Children at Urban Centres of SPASTN in Tamil Nadu.(Cost Rs. 2.47 crore).
Rs. 2.47 crore for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

8.
Sishu Kalyana Swadhikar Kendra,At. Jageswarpur, PO /Dist. Jajpur,Odisha-755 001.
Project Proposal seeking financial assistance for Vocational Training and placement centre for the rural poor people of the Jajpur district.(Cost Rs. 5.50 crore).
Rs. 5.50 crore for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

9.
Om-Creations Trust,Anand Niketan,King George V Memorial,Dr. E Moses Road,Mahalaxmi,Mumbai-400 011.
Land and Building project.(Cost Rs. 37.70 crore).
Rs. 37.70 crore for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

10.
Mobile Theatre Cultural Society,A/6, Suvidha Lok, Nayatola,Kumhrar,Patna-800 026,Bihar.
Ultra Mobile Van for weaker section, scheduled caste of rural area.(Cost Rs. 260.19 lakh).
Rs. 260.19 lakh for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

11.
Kantalberia Sri Ramakrishna Ashram Trust,Village Kantalberia,P.O. Sankarpur,P.S. Baruipur,District South 24 Paraganas,West Bengal - 743 610.
Toy making Training cum production & Socioeconomic upliftment of the weaker section under Baruipur Block, South 24 Parganas, West Bengal.(Cost Rs. 65.51 lakh).
Rs. 65.51 lakh for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

12.
AADARANA (The Aadarana Home for Orphaned and Needy Students),H.No. 16-2-738/4/5/ 12, SBH Bank Colony,Asmangad (Near), TV Tower, Malakpet,Hyderabad - 500036,Andhra Pradesh.
Aadarana Home for Orphaned and Needy Students.(Cost Rs. 2.66 crore).
Rs. 2.66 crore for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

13.
SHANKAR FOUNDTION,19-50, Sri Sai Madhava Nagar,Naidu Thota, Vepagunta,Visakhapatnam-530047.
Running of Eye Hospital Projects, purchase of Equipment and Building Maintenance etc.(Cost Rs. 3770.60 lakh).
Rs. 3770.60 lakh for three Financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

14.
Plan International (India Chapter),E-12, Kailash Colony,New Delhi- 110 048.
Establishing and running of creches and enrolment in schools of the children of workers employed in factories or at building sites.(Cost Rs, 20 crore).
Rs. 20 crore for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

15.
Bethesda Charitable Endeavors,462, 2nd Floor Indra Vihar,Delhi- 110 009.
Integrated Rehabilitation of LAPs by Development support.(Cost Rs. 3 crore).
Rs. 3 crore for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

16.
Archana Education Trust,81, Las Palmas, 8th Floor,Little Gibbs Road,Mumbai-400006.
Santosh Mahesh Bagroida Vocational Training Center.(Cost Rs. 166.93 lakh).
Rs. 166.93 lakh for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

17.
Hon. Shri BabanraoPachpute Vichardhara Trust,At/Post-Kashti, Tal-. Shrigonda,District Ahmednagar,Maharashtra.
Parikrama - A village for Global Welfare.(Cost Rs. 9.48 crore).
Rs. 9.48 crore for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

18.
Hind Sewa Sanagthan, HRD Complex, Bye Pass Road,Shanan, SanjauliShimla - 6,Himachal Pradesh.
Integrated Village Development project with special focus on income generating, programmes for Youth, Farmers and Women.(Cost Rs. 1194 lakh).
Rs. 1194 lakh for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

19.
Digvijay Lions Foundation,Opp. Civil Hospital, Gate No. 3, Asarwa,Ahmedabad – 380 016,Gujarat.
Vishranti Gruh Swajangruh - Annapurna.(Cost Rs. 5.17 crore including a corpus fund of Rs. 2 crore).
Rs. 5.17crore including a corpus fund of Rs. 2 crore for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

20.
Karir Charitable Trust Hospital. G.T. Road, Naushehra Pannuan, District Tarn Taran, Punjab.
Health Awareness (RCH and Cancer Awareness) Camp and Workshop, Tarn Taran, Punjab.(Cost Rs, 6.67 crore).
Rs. 6.67 crore for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

21.
Jamia Islamia Ishaatul, Uloom,Amlibari Molgi Road,A/P. Akkalkuwa - 425 415,District Nandurbar,Maharashtra.
Extension of Nour Charitable Hospital and Research Centre.(Cost Rs. 18.81 crore).
Rs. 18.81 crore for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

22.
Shrimant DagdushethHalwai Sarvajanik Ganpati Trust,"Ganpati Bhavan" 250,Budhwar Peth,Pune-411 002,Maharashtra.
"Abalvruddha Sahayata Yojana" Integrated Development of people living in below poverty line through expansion of existing activities.(Cost Rs. 11.95 crore).
Rs. 11.95 crore for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

23.
Manava Seva DharmaSamvardhani,391/1, Venkatachalapathy Nagar,Alapakkam,Chennai-600 116, Tamil Nadu.
Creation of a corpus fund of Rs. 3.40 crore.(Cost Rs. 3.40 crore as corpus fund).
Rs. 3.40 crore as corpus fund for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

24.
Shri Kalyan Arogya Sadan, Bajaj Gram - Sanwali – 332 021.Rajasthan.
Shri Kalyan Arogya Sadan Medical College.(Cost Rs. 61.53 crore).
Rs. 49.37 crore for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

25.
Sri Sathya Sai Gramin Jagriti,Village Darwa,P.O. Fatehpur,District Yamuna Nagar - 135101,Haryana
Establishment of " Sri Sathya Sai Institute of Vocational and Industrial Training & running expenses of the Hospital and school.(Cost Rs. 5.40 crore).
Rs. 5.40 crore for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

26.
Shree Ganesh Seva Trust for Exceptional Persons, Shree Ganesh Kandettu, Bikarnakatta,Mangalore - 575 005.
"Saanidhya" Residential School & Training Centre for Mentally Challenged.(Cost Rs. 6 crore).
Rs. 6 crore for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

27.
Barasat Anweshan,Rabindra Nagar, Noapara Barasat,District 24 Paraganas,Kolkata - 700 125,West Bengal.
Enhancement of the activities of present Nivedita Orphanage Home and Old age Home 'Sankalp'.(Cost Rs. 282.13 lakh including a corpus fund of Rs. 50 lakh).
Rs. 282.13 lakh including a corpus fund of Rs. 50 lakh for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

28.
Dr. Sali Medical Foundation, At & Post Manchar, Tal. Ambegaon,District Pune-410503.
"Multi Speciality Hospital and Cancer Detection Treatment Centre".(Cost Rs. 1300 lakh).
Rs. 1300 lakh for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

29.
Bal Sahyog,Opp. L Block, Market Outer Circle Connaught Place, New Delhi- 110 001.
i. Integrated Community Development & Support Program (Naharpur & Rithala),ii. Community Development Program (Paharganj),iii. Remedial Education, Balwadi for under privileged children & women empowerment (Nangloi, Karol Bagh, Bal Sahyog home),iv. Community Development Program (Wazirpur JJ Colony & Kotla Mubarakpur), v. Women Empowerment and skill Training Program (Nangloi & Paharganj),vi. Community Development and Computer Centre (Inderpuri),vii. Open Shelter.(Cost Rs. 1.09 crore).
Rs. 1.09 crore for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

30.
Tulsi Gramodyog Sewa Samiti,108, Sector-P, Aliganz,Lucknow, Uttar Pradesh.
Expansion of existing Building, Vocational Training Centre, and Training Centre.(Cost Rs. 7.69 crore).
Rs. 7.69 crore for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

31.
Dutt Samajik Seva Trust,A/p Saukhyada Colonywing,Karad district Satara,Maharashtra.
Running of existing facilities.(CostRs. 9.25 crore).
Rs. 9.25 crore for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

32.
Poddar Trust,Sector - 7, Shipra Path,Mansarovar, Jaipur,Rajasthan.
Creation of Employment opportunities for Urban and Rural population living below poverty line.(Cost Rs. 2.18 crore).
Rs. 2.18 crore for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

33.
Param Shakti Peeth,Vatsalya Gram MathuraVrindavan Marg,Post Prem Nagar,Vrindavan - 281 003 (UP).
Vatsalya Gram Project(Cost Rs. 5.30 crore).
Rs. 5.30 crore for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

34.
Srinivasan Service Trust,Jayalakshmi Estates,No. 29 (Old No.8), HaddowsRoad, Chennai - 600 006,Tamil Nadu.
Rural Development Project in 41 villages in Pune, Maharashtra.(Cost Rs. 150 lakh).
Rs. 150 lakh for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

II. This notification shall remain in force for a period of three years in relation to financial years 2012-13, 2013-14 & 2014-15 in respect of project or scheme mentioned at serial numbers 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23,24,25,26,27, 28,29, 30, 31, 32, 33 & 34 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.