1213E- : Notification: S.O.1213(E) Date of Issue: 12/12/2001

Notification: S.O.1213(E) Date of Issue: 12/12/2001

Notification: S.O.1213(E)

Section(s) Referred: s. 35AC

Statute: INCOME TAX

Date of Issue: 12/12/2001

Notification No. S. 0. 1213(E), dated 12th December, 2001.

Whereas by notification of the Government of India in the Ministry of Finance Number S. 0. No. 521(E), dated the 14th July, 1994, issued under clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had specified at serial number 7, for (a) Free Eye Camps at local villages of Saurashtra and Gujarat; (b) Mobile Services and Health Education surrounding Virnagar, Rajkot District of Gujarat; (c) Hostel for ladies at Virnagar, Rajkot District of Gujarat; and (d) Construction of 100 low cost latrines in 15 villages of Jasdan Taluka area of Rajkot District of Gujarat, by Shivanand Mission, Saurashtra Central Group of Hospitals, Virnagar-360 060, District Rajkot, Gujarat, as an eligible project or scheme for a period of two years commencing from the assessment year 1995-1996 which was extended further vide notification numbers S. 0. No. 414(E), dated the 7th June, 1996, for a period of two years commencing from the assessment year 1997-98 and S. 0. No. 435(E), dated the 20th May, 1998, for a period of three years commencing from the assessment year 1999-2000 ;

And whereas the said project or scheme is likely to extend beyond seven years ;

And whereas the National Committee has, being satisfied that the said project or scheme is being executed properly, made a further recommendation under sub-rule (5) of rule 11M of the Income-tax Rules, 1962, for specifying the said project or scheme for a further period of three years ;

Now, therefore, the Central Government, 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), hereby specifies the scheme or project of (a) Free Eye Camps at local villages of Saurashtra and Gujarat; (b) Mobile Services and Health Education surrounding Virnagar, Rajkot District of Gujarat; (c) Hostel for ladies at Virnagar, Rajkot District of Gujarat; and (d) Construction of 100 low cost latrines in 15 villages of Jasdan Taluka area of Rajkot District of Gujarat, which is being carried out by Shivanand Mission, Saurashtra Central Group of Hospitals, Virnagar-360 060, District Rajkot, Gujarat, at the estimated cost of rupees one crore thirty six lakhs only, as an eligible project or scheme for a further period of three years commencing from the assessment year 2002-2003.

[No. 361-2001/F. No. NC-106/2001]