S.O.406(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

S.O.406(E) was published on 9 March 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.

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.

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.406(E), dated 9-3-2012
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 (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

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.
Sir Sayyad Educational Society, Teli Wala, Opp Sophia Public School, Near Railway Station, Roorke, Haridwar, Uttar Pradesh-247 001.
Project proposal seeking financial assistance for running schools, madarsas & Maktabs with full fledged facilities of hostel, canteen, library, provision of uniforms and text books, to the children. (Cost of Rs. 14.17 crore)
Rs. 14.17 crore for three financial years commencing with 2012- 13 i.e., 2012-13, 2013-14 & 2014-15.

2.
Red Plus Society, 22, Baghajatin Station Road, Kolkata 700 032.
Tejaswini (Protecting orphan and abandoned children with abilities and differing abilities). (Cost of Rs. 1.00 crore)
Rs. 1.00 crore for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

3.
Gram Bharati Samiti (GBS), Amber Bhawan, Amber, Jaipur 302 028, Rajasthan.
A research (including testing of water, soil and temperature etc.) on the endangered plant species of medicinal values found in the Aravalli region in district Jaipur and their use in Ayurvedic medicines. (Cost of Rs. 5.00 crore)
Rs. 3.40 crore for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

4.
Shree Navchetan Andhjan Mandal, Opposite Kachchh Dairy, Post Box No. 12, Madhapar 370 020, Taiuka Bhuj, District Kachchh, Gujarat.
Maintenance of Activities (Cost of Rs. 7.38 crore)
Rs. 7.38 crore for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

5.
Jamia Islamia Ishaatul Uloom, Amlibari Molgi Road, A/P Akkalkuwa, District Nandurbar, Maharashtra 425 415.
Project for maintenance of the Assalam Hospital. (Cost of Rs. 23.51 crore)
Rs. 23.51 crore for three financial years commencing with 2012- 13 i.e., 2012-13, 2013-14 & 2014-15.

6.
Subhash Anna Kool Shikshan Prasarak Mandal, At/Post-Rahu, Tal Daund, District Pune, Maharashtra.
"Jyotiba Phule Gramin Gunvataa Shiksha Abhiyan". (Cost of Rs. 9.20 crore)
Rs. 5.11 crore for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

7.
Umang Charitable trust, 93/924, Siddhivinayak C.H.S Behind Bharat Petrol Pump, Link Road, Mahavir Nagar, Kandivali (W), Mumbai 67.
Vocational Training for unemployed rural women, entrepreneurship training to school leavers. (Cost of Rs. 1.05 crore)
Rs. 1.05 crore for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

8.
Manakchand Prabhudan Charitable Trust, Lohia Marg, Kamptee. Maharashtra-441 002
Smile Train Project & Oral Cancer Project. (Cost of Rs. 3.10 crore)
Rs. 3.10 crore for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

9.
VAANI, Deaf Children's Foundation, 9D, Aiuiapurna Apartments, 68 Ballygunge Circular Road, Kolkata-700 019.
Comprehensive Services for Deaf Children, their families and professionals who work with deaf children. (Cost of Rs. 2.90 crore)
Rs. 2.90 crore for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

10.
Sree Lakshmi Jabbi Reddy Charitable Trust Obulavari Palli (Post & Mandal), Kodur (Tq.) Kadapa (district), Andhra Pradesh 516 108.
Rural Health Mission. (Cost of Rs. 20 crore corpus fund)
Rs. 20 crore corpus fund for three financial years commencing with 2012-13 i.e., 2012-13, 2013-14 & 2014-15.

11.
Rewachand Bhojwani Foundation, 31-32, Wonderland, 7 M.G Road, Pune, Maharashtra-411 001.
Expansion of project" Vidyadan for genetic and mental retarded schooling. (Cost of Rs.5.40 crore including a corpus fund of Rs. 193 Lakh)
Rs.5.40 crore including a corpus fund of Rs. 193 Lakh for three financial years commencing with 2011-12 i.e., 2011-12, 2012-13 & 2013-14.

12.
Lions Club Care Foundation Charitable Trust, 10th Sneh Bunglow, Chandani Chowk, District Sangli - 416 146, Maharashtra
Integrated Community Health Programmes, Medical Camps & Eye Camps for poor peoples & students. (Cost of Rs.3.22 crore)
Rs.3.22 crore 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 projects or schemes mentioned at serial numbers 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11 & 12 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.