Case law › Notifications › 2014 › Notification No. 1/2014 [F.No.V.27015/3/2014-SO(NAT.COM)]/SO 3171(E)

Notification 12 December 2014

Notification No. 1/2014 [F.No.V.27015/3/2014-SO(NAT.COM)]/SO 3171(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 – Swa-roopwardhinee, Maharashtra, ETC

What this is

Notification No. 1/2014 [F.No.V.27015/3/2014-SO(NAT.COM)]/SO 3171(E) was published on 12 December 2014. 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 – Swa-roopwardhinee, Maharashtra, 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 Act	Now
s.35	s.45, s.66
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 – SWA-ROOPWARDHINEE, MAHARASHTRA, ETC.
NOTIFICATION NO. 1/2014 [F.NO.V.27015/3/2014-SO(NAT.COM)]/SO 3171(E), DATED 12-12-2014
In exercise of the powers conferred by Sub-section (1) read with clause (b) of the Explanation to Section 35 AC of the Income Tax Act, 1961 (43 of 1961), the Central Government, on the recommendation 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 35 AC for the period of approval, namely:—
TABLE

Serial No.
Name of the Institution
Project or scheme and estimated cost thereof
Maximum amount of cost to be allowed as deduction under section 35AC and period of approval

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

1.
Swa-Roopwardhinee22/1, Mangalwar Peth, Parge Chowk,Pune - 411 011.Maharashtra
1. Integrated Development of Girls, Boys and women from slum dwellers in Pune city and villages around Pune city &2. Construction of multifaceted training centre at Charholi Budruk, District Pune. (Rs. 9.67 crore)
The Committee recommended approval for the project at the estimated cost of Rs. 9.67 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

2.
Sushrut Medical Care & Research Society,Hardikar Hospital1160/61,ShivajinagarGaneshkhind, Pune - 411005
'SUSHRUT AROGYASEVA' (Free/Subsidized treatment to rural people in the event of Trauma)(Rs. 23.64 crore)
The Committee recommended approval for the project at the estimated cost of Rs. 23.64 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

3.
Centre for Rehabilitation Services and ResearchAt/Po - Charampa, District,Bhadrak 756101 Odisha.
Hi-tech Nursing Training-cum-Treatment centre Mobile Health Care Unit Programme''(Rs. 5.71 crore)
The Committee recommended approval for the project at the estimated cost of Rs. 5.71 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

4.
Lakshmi Rural Development Society, No. 329,MEI Layout Bangalagunte,Hesaraghatta Main Road,Nagasandra Post, Bangalore-560073
Aadivasi Aani Magas Varga Kanya Vocational Training Center.(Rs. 4.64 crore)
The Committee recommended approval for the project at the estimated cost of Rs. 4.64 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

5.
Tirupur School for the DeafKothapalyam,Vanjipalayam (PO)Tirupur - 641663.
Programme for Development of Hearing and Speech Challenged Children(Rs.1.95 crore)
The Committee recommended approval for the project at the estimated cost of Rs.1.95 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

6.
Samaj Pragati Sahayog,Bagli, District Dewas - 455227Madhya Pradesh
Towards Livelihood and Food Security in India'[Rs.10 crore (Corpus Fund)]
The Committee recommended approval for the project at the estimated cost of Rs. 10.00 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17.

7.
Home of Hope International #73,Kristuraja Nagar,GanapathyMaa Nagar Coimbatore - 641006
The Boarding School For Orphan Children(Rs. 698.50 lakh)
The Committee recommended approval for the project at the estimated cost of Rs.698.50 lakh for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

8.
Islamia Educational & Charitable Society,Mohalla Abul MaliDeoband, near Indira ParkDistt. Saharanpur, U.P. Pin- 247554
Islamia Group of College(Rs.17.26 crore)
The Committee recommended approval for the project at the estimated cost of Rs. 17.26 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

9.
International Foundation for Research and Education Farm House-2,Green Avenue Lane, D-3 Vasant Kunj,New Delhi - 110070
'Higher Education for All'(Rs. 37.63 crore)
The Committee recommended approval for the project at the estimated cost of Rs. 37.63 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

10.
Sadbhav Foundation101, Centre PointJijibhai Lane, Opp. Parel PostOffice Lalbaug, Mumbai - 400012Maharashtra.
'Expansion of present activities'(Rs. 3.00 crore)
The Committee recommended approval for the project at the estimated cost of Rs. 3.00 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

11.
Shree Sheshwatar 1008Shree Kallaji VedpeathevamShodh Sansthan, Kamdhaj Nagar,Nimbahera - 312 601
Vedas-mart, Sustainable and Inclusive Growth Model Project for SC/ST/OBC BPL Categories Students(Rs. 8.05 crore)
The Committee recommended approval for the project at the estimated cost of Rs. 8.05 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

12.
Digvijay Lions Foundation,Manav- Seva Mandir,Opp: Civil Hospital Gate No. 3,Asarwa, Ahmedabad-380016
Up-gradation and extension of Running Project "Sanatorium" for Cancer, Kidney & Heart Patients(Rs. 12.61 crore)
The Committee recommended approval for the project at the estimated cost of Rs. 12.61 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

13.
Stairs, Shivpoojan Plaza,Hata, Kushinagar,Uttar Pradesh - 274 303
'Project Proposal for promotion of sports and games for empowerment of youth' (Rs.11.52 crore)
The Committee recommended approval for the project at the estimated cost of Rs.11.52 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

14.
National Council for Climate ChangeSustainable Development and Public Leadership (NCCSD)Post Box No. 4146,Navrangpura Post Office,Ahmedabad - 380 009
Global Warming Sustainable Livelihood for small farmers, promotion and extension of mitigation and adoption practices(Rs. 16.00 crore)
The Committee recommended approval for the project at the estimated cost of Rs. 16.00 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

15.
Cancer Institute (WIA) Gandhi Nagar, Canal Bank Road, Adyar, Chennai - 600 020
For providing treatment totally free or highly subsidized to general ward patients at Cancer Institute (WIA), Adyar Chennai(Rs.12.00 crore)
The Committee recommended approval for the project at the estimated cost of Rs.12.00 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

16.
Divyajyoti Trust Tejas Eye Hospital,Suthar Falia Opp. Hanuman TempleAt. PO. Mandvi, Distt.Surat - 394160
Tejas Eye Hospital(Rs. 3.6 crore as Corpus Fund)
The Committee recommended approval for the project at the estimated cost of Rs. 3.6 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

17.
Vasantha Lakshmi Charitable Trust & Research Centre 16-11/131,Kasturidevi Nagar,Pogathota Nellore - 524 001 A.P.
"SAMRAKSHANA" The Holistic Rehabilitation & Therapeutic Center for Multiple Disabled, Autism and Cerebral Palsy(Rs. 1195.38 lakh.)
The Committee recommended approval for the project at the estimated cost of Rs. 1195.38 lakh for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

18.
Tapobhoomi TrustHanspal Chhak,Maharkanta, Bhubaneshwar 752 101
Gram Swaraj Transfusion of Biodiversity and Livelihoods for self sustenance(Rs. 11.00 crore)
The Committee recommended approval for the project at the estimated cost of Rs. 11.00 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

19.
SwathiThirunalKalakendram Trust Thiruvannur Nada, Calicut, Kerala -673029
Music Therapy Research Centre(Rs.15.39 crore)
The Committee recommended approval for the project at the estimated cost of Rs. 15.39 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

20.
Shri Anandjibhai Motibhai Patel Charitable Trust "Tapovan" Near K.P. Boarding, 60 Feet Road, Wadhwan - 363035
Establishment and Running Educational and Hospital Facilities(Rs. 19.48 crore)
The Committee recommended approval for the project at the estimated cost of Rs. 19.48 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

21.
Arogya Sandhan Charitable Trust 2, RamkrishnaSarni Eastern Park, Santoshpur, Kolkata - 700 075
Vocational Training Center for destitute and economically weaker section children through need based inputs, 100% free of Cost(Rs. 5.00 crore)
The Committee recommended approval for the project at the estimated cost of Rs. 5.00 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

22.
Mukund Education Society Opp. Circuit House, Civil Lines Washim - 444 505
Sanmati Engineering College(Rs. 8.54 crore)
The Committee recommended approval for the project at the estimated cost of Rs. 8.54 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17.

23.
Rayat Shikshan Sanstha51 B/51 C, Raviwar Peth,Satara-415 001Maharashtra
Construction of 40 school building at various places in Maharashtra, undertaking computer literacy programs and quality enhancement of Ashramshalas (tribal school)(Rs. 99.25 crore)
The Committee recommended approval for the project at the estimated cost of Rs. 99.25 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

24.
Institute for the Handicapped and Backward People 44,Chanditala Branch Road,Behala Kolkata - 700 053 West Bengal
'Sustainable Education & Training for Rural Poorest Disabled Children, Women for Socio-Economic Development through civil societies & Local NGOs'(Rs. 6.94 crore)
The Committee recommended approval for the project at the estimated cost of Rs. 6.94 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

25.
Tata Sponge Iron Limited At/PO Joda, Dist - Keonjhar Odisha - 758038
'Pragati'(Rs. 6.00 crore)
The Committee recommended approval for the project at the estimated cost of Rs. 6.00 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

26.
Srinivasa Educational Society,11/303, Kolap Building, Opp. BhagatsinghBagh, Ichalkaranju,Tal: Hatkanangale Distt. Kolapur,Maharashtra
Vocational Training for unemployed rural women, entrepreneurship training to school leavers(Rs. 5.40 crore)
The Committee recommended approval for the project at the estimated cost of Rs. 5.40 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

27.
Relief & Welfare Society for the Blind Plot No.15, Gate No. 5, Old Collector Compound, Malwani, Malad(W), Mumbai - 400 095.
Relief and Welfare for the Blind(Rs. 2.84 crore)
The Committee recommended approval for the project at the estimated cost of Rs. 2.84 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

28.
Professional Assistance for Development Action (PRADAN)E-1A, Kailash colony,New Delhi - 110048
Developing Human Resources for change: Catalytic Leadership Programme(Rs. 50 crore as Corpus Fund for Five Years)
The Committee recommended approval for the project at the estimated cost of Rs. 30 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

29.
Heritage Culture Art and Education Development Society C/o Samarth Apartment, B-203, Satawali Road, AT. Post Lanja Town Ratnagiri, Maharashtra - 416701.
Construction of School Building(Rs. 27.15 lakh)
The Committee recommended approval for the project at the estimated cost of Rs. 27.15 lakh for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

30.
Pumpkin House for Children TrustPlot No.4, Vidhyanagar Nagar Daund Road,Ahmednagar Maharashtra - 414005
'Rehabilitation of Destitute and Economically weaker section children through providing education and shelter, free of cost'(Rs. 6.80 crore)
The Committee recommended approval for the project at the estimated cost of Rs. 6.80 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

31.
Mahatma Gandhi University of Medical Sciences and Technology 19-20,RIICO Institutional Area,Sitapura, Tonk Road, Jaipur
'Mahatma Gandhi Oncology Centre'(Rs. 46.50 crore)
The Committee recommended approval for the project at the estimated cost of Rs. 46.50 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17.

32.
Ridhi Foundation Trust 145/1129,Kalapinagar, Last Bus Stand Asrva,Ahmadabad
Mobile Hospital cum Lab(Rs. 8.00 crore)
The Committee recommended approval for the project at the estimated cost of Rs. 8.00 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

33.
Vaishali Education TrustMurgesh Chambers Opp. Krishnanagar B.R.T.S. Bus Stop,Narodan Ahmadabad
Expansion for providing education to orphan and BPL children, 100% free of cost(Rs.8.00 crore)
The Committee recommended approval for the project at the estimated cost of Rs.8.00 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

34.
Rahul Foundation21 Princep Street, 1st Floor,Kolkata - 72
Multi-Specialty Hospital & Cancer Detection(Rs. 1300.00 lakh)
The Committee recommended approval for the project at the estimated cost of Rs. 1300.00 lakh for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

35.
National Agro Foundation Research and Development Center,Anna University Taramani Campus,CSIR Road, TaramaniChennai - 600 113
Rural upliftment programs in India with special focus on Tamil Nadu and Andhra Pradesh(Rs. 12.45 crore)
The Committee recommended approval for the project at the estimated cost of Rs. 12.45 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17

ii. This notification shall remain in force for a period of three years in relation to financial years 2014-15, 2015-16 and 2016-17 in respect of the projects or schemes mentioned at serial numbers 1 to 35 of the Table above.
■■

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. 6/2026 — Order under clause iia of sub section 1 of section 35 of the income tax act 1961 read with rule 5F of the income tax rul 12 May 2026
Notification No. 43/2026 [F. No. 203/11/2025/ITA-II] / SO 1659(E) — इिु बाला, उप सजचि 30 March 2026
Notification No. 42/2026 [F. No 203/09/2025/ITA-II] / SO 1658(E) — इिुबाला, उप सजचि 30 March 2026
Notification No. 40/2026 [F. No. 203/07/2025/ITA-II] / SO 1657(E) — Ministry of Finance 30 March 2026
Notification No. 5/2026 — Order under clause iia of sub section 1 of section 35 of the income tax act 1961 read with rule 5F of the income tax rul 23 March 2026
Notification No. 24/2026 [F. No. 203/13/2025/ITA-II] / SO 1491(E) — Ministry of Finance 20 March 2026

← Notification No. 80/2014 [F. No.142/04/2014-TPL] /SO 3169(E) · Notification No.78/2014 [F. No. 196/22/2014-ITA.I] / SO 3172(E) →

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.