11240 : Notification: 11240 Date of Issue: 23/2/2000

Notification: 11240 Date of Issue: 23/2/2000

Notification: 11240

Section(s) Referred: s. 35AC(1)(b)

Statute: INCOME TAX

Date of Issue: 23/2/2000

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, hereby approves the institutions mentioned in column (2) of the Table below and specifies the eligible projects or schemes and the estimated cost thereof as mentioned in column (3) of the said Table and also specifies in the column (4) of the said Table, the maximum amount of such cost which may be allowed as deduction under said section 35AC, namely :

TABLE -------- Sl. Name of the Project or scheme and Maximum No. Institution estimated cost thereof amount of cost to be allowed as -------- deduction under section 35AC -------- (1) (2) (3) (4) -------- 1. Om Shree Ram Construction of Vijayraj Rs. 1,593.00 Mantra Mandir Trust, Nagar medical centre lakhs (including Ram Nagar, Talaja building/purchase of a corpus fund of Road, Bhavnagar, instruments/furniture and Rs. 1,000.00 Gujarat-364003. running of the Centre at lakhs). Vijayraj Nagar, Bhavnagar, Gujarat likely to cost Rs. 1,600.00 lakhs (including a corpus fund of Rs. 1,000.00 lakhs).

2. Sri Dakshinya Bhava Construction of building for Rs. 267.80 Samithi, D. No. 4-2- Special School, Hostel and lakhs. 16, 4th Lane Staff Quarters, purchase of Lakshmipuram, equipments, furnishing and Guntur-522007 running of Dakshinya (Andhra Pradesh). Institute for the mentally handicapped at Padapalakaluru Village, Guntur, Andhra Pradesh, likely to cost Rs. 270.30 lakhs.

3. Apang Manav (a) Purchase of equipments Rs. 47.00 lakhs. Mandal, Dr. Vikram and construction of Sarabhai Road, Behind physiotherapy centre at "Atira" Vastrapur, "Girls Hostel", Drive-in Ahmedabad-380015 Road, Ahmedabad-380052; (Gujarat). (b) Purchase of equipments and construction of physiotherapy centre at "Boys' Hostel", Vastrapur Road, Ahmedabad-380015;

(d) Survey and Research on physically handicapped;

(e) Equipments aid to physically handicapped (operation, tricycles, crutches, callipers, wheel- chairs, artificial limb etc.); at Ahmedabad, Gujarat; likely to cost Rs. 47.00 lakhs.

4. Gujarat Methodist (a) Construction of Doctors' Rs. 466.41 Church, Cardiac Care Residence, lakhs. and Research Society, (b) Construction of Cardiac Mission Road, Intensive Care Unit ; Nadiad-387002. (c) Construction of Blood Bank ; (d) Purchase of Generator; (e) Purchase of equipments for Operation Theatre No. (f) Construction of low-cost ward; (g) Construction of Hospital Annexe; (h) Construction of Administration Wing ; at Nadiad, Gujarat; likely to cost Rs. 466.41 lakhs.

5. Rotary Organised J.V. Construction of Blood Rs. 77.00 lakhs Sethia Blood Bank Bank, Pathology laboratory, Research and X-ray, Sonography, Diagnostic Centre, Diagnostic Medical Centre Rotary Bhavan, Plot at Rotary Bhawan, Plot No. No. 125, Gandhidham- 125, Sector-9, Kutch, Gujarat Gandhidham, Kutch, 370201. Gujarat; likely to cost Rs. 77.00 lakhs.

6. Deceased Bhavsar Construction of building, Rs. 119.81 lakhs Devchandbhai furnishing, purchase of Muljibhai Talajiya and equipments, school bus Deceased Bhavsar and running of Ankur Khamalaxmi School for the Mentally Devchandbhai Talajiya Retarded Children at Ankur School for Bhavnagar, Gujarat; likely Mentrally Retarded to cost Rs. 119.81 lakhs. Children, Plot No. 1945, Sardarnagar Circle, Near Working Women's Hostel, Sardarpura, Bhavnagar-364002 (Gujarat).

7. Malayala Manorama Conducting Heart Care Rs. 138.00 lakhs Charitable Trust, Camps and providing Manorama Building, treatment of patients K.K. Road, Kottayam, affected, by coronary Kerala-686001 disorders and ailments at Quilon, Kannur, Calicut, Cochin and Kottayam in Kerala State, likely to cost Rs. 300.00 lakhs.

8. Arogyadham Global Construction of buildings, Rs. 107.50 Aids Research purchase of equipments, lakhs. Foundation, Sidharth furnishing, development of Colony, Arya Samaj Botanical Garden and Road, Muzaffarnagar, running of Arogyadham Uttar Pradesh-251001. Global AIDS Research Foundation at Sidhartha Colony, Arya Samaj Road, Muzaffarnagar City, Uttar Pradesh, likely to cost Rs. 127.50 lakhs.

9. Dr. Nihar Mushi Eye Setting up of Community Rs. 192.00 Foundation, 1/3, Opthalmology Centre, lakhs. Dover Place, Calcutta- purchase of premises, 700019. equipments and instruments at Calcutta, West Bengal; likely to cost Rs. 192.00 lakhs.

10. Lions Club of The Vision, Lions Club of Rs. 31.50 lakhs. Khammam Stambadri Khammam Stambadri Eye Eye Hospital (Lions Hospital (Construction of Club of Khammam St. building/purchase of Heart and Eye equipments/furniture and Foundation Trust), H. fixtures) at Khanpuram No. 9-11-94, Kaman Village, District-Khammam, Bazar, Khammam- Andhra Pradesh, likely to 507001 (Andhra cost Rs. 65.00 lakhs. Pradesh) --------

2. This notification shall remain in force for a period of three years in relation to assessment years 2000-2001, 2001-2002 and 2002-2003 in respect of projects or schemes mentioned in the Table. [F. No. NC-159/99]