180E : Notification: S.O.180(E) Date of Issue: 10/3/1997

Notification: S.O.180(E) Date of Issue: 10/3/1997

Notification: S.O.180(E)

Section(s) Referred: 35AC ,35AC(a)

Statute: INCOME TAX

Date of Issue: 10/3/1997

In exercise of the powers conferred by clause (a) 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 approve the institutions specified in column (2) of the Table below and specify the eligible projects or schemes and the estimated cost thereof as mentioned in column (3) of the Table below and also specify in column (4) of the said Table, the maximum amount of such cost which may be allowed as deduction under the said section 35AC.

Table ------- Sl. no Name of the Project or scheme Maximum amount institutions estimated cost of cost to be thereof allowed as deduction under section 35AC ------- 1 2 3 4 -------

1. Shree Vishnu Dham Land development, Rs. 3,499.00 lakhs Ashram, Trust, Vill, construction, equipment, Kotban, Chatta, Tehsil- Furnishing and other Koshikalan, Mathura, support services of U.P. Cancer Hospital at village Kotban, Tehsil--Chhata, Mathura, U.P.

2. The Backward Areas Construction and Rs. 268.00 lakhs Development Organisation maintenance of link Haokipveng, Imphal, road from Sajik Tempak Manipur-795 001. to Kholeunlan at Chandel District, Manipur.

3. Dev-Sangha Seva Construction of Dev- Rs. 300.00 lakhs Pratisthan, 28/2A, Sangha National School H.K. Sett Lane, and Hostel Building at Calcutta-700 050, Bompass Town, Deoghar, West Bengal. Bihar.

4. Jamanlal Bajaj Foundation Rural development Rs. 11.72 lakhs Bajaj Bhavan, 2nd Floor, project at Wardha 226, Nariman Point, (Maharashtra); Gola J.L. Bajaj Marg, and Palia, Shikohabad, Mumbai-400 002. Uttar Pradesh.

5. Shri Navchetan Education Construction of High Rs. 26.00 lakhs Trust, P.O. Diyoli, Tal. Idar, School at Block Distt. Sabarkantha, No. 138/A, Village: Gujarat. Dioli, Taluk-Idar, District Sabarkantha, Gujarat.

6. Cancer Patients Aid (a) Renovation of Rs. 365.67 lakhs Association, 5, Malhotra building, equipment House, Fort, and furnishing of cancer Mumbai-400 001. detection unit at Mumbai, Maharashtra; and (b) Cancer Awareness Education and Detection Camps; at Ahmednagar, Nanded, Buldana, Parbhani Akola, Amravati, Yavatmal, Jalgaon, Dhule, Beed and Mumbai, Maharashtra.

7. Srivilliputhur Hindu High Construction of Centenary Rs. 28.00 lakhs School Old Students Building for Higher Association, No. 11, Secondary School, Besant Road, Royapettah Srivilliputhur, District Chennai-600 014. Kamraj,Tamil Nadu.

8. Shree Sardhav Gram Vikas Construction of Doctor's Rs. 29.76 lakhs Mandal, c/o Revabai General quarters, Physiotherapy Hospital, P.O. Sarhav, Distt. Centre, equipment Gandhinagar, and maintenance of Gujarat-382 640. Revbai General Hospital at village Sardhav, District Gandhinagar, North Gujarat.

9. National Association for Land development Rs. 99.71 lakhs Blind (Kheda District construction with Branch), 26-A, Vivekanand amenities of buildings society Near Telephone Office for school workshop, Mehamdabad, District hostel and staff quarters Kheda, Gujarat-387 130. at Kheda District, Mehamdabad, Gujarat.

10. Gyanmandal Laxmipura Additional construction, Rs. 22.85 lakhs Group Prerit Arogya Mandal, equipment, medical camps P.O. Laxmipura, Taluk-- and running of Sheth Khedbrahma, Distt. Kasturbhai Lalbhai Sabarkantha, Hospital at Laxmipura, Gujarat-383 275. Taluk-Khedbrahma, Sabarkantha District, Gujarat.

11. Sri Sankara Health Centre "Kanoli-vision Saver" Eye Rs. 45.00 lakhs Hospital Complex, Camps-A rural out-reach Sri Sankar Nagar, Pammal, programme on eye care Chennai-600 075. at villages around Chennai, Chengai MGR District, Tamil Nadu.

12. Om Indu Jain Charitable Ambulance van, running Rs. 17.95 lakhs Trust, 13-B, BA Block, of rural medical help Ashok Vihar Phase-I, programme at Dhankot Delhi-110 052. village, Gurgaon, Haryana.

13. National Association for Rehabilitation and education Rs. 54.45 lakhs the Blind (Gujarat State of the blind in Gujarat Branch), Dr. Vikram State. Sarabhai Road, Vastrapur, Ahmedabad, Gujarat-380 015.

14. Bhagwan Sri Bala Sai Baba Construction, furnishing, Rs. 492.00 lakhs Centre Trust, Door No. 64/43/ equipment of Bala B-17A, Fort, Sree Nilayam, Saibaba Hospital and Kurnool-518 001, Research Centre at Andhra Pradesh. Munugalapadu, Kurnool District, Andhra Pradesh.

15. Welfare Medical Foundation Socio-economic upliftment Rs. 32.81 lakhs Survey No. 84, Palacino programme in the field of Apartment, Hadapsar, health promotion, education Pune-411 028, Maharashtra. and self-employment at Misalwadi village, Taluka-Purandar, Pune, Maharashtra.

16. National Association for Rehabilitation project for Rs. 45.91 lakhs the Blind (Mehsana Distt. the blind in all talukas of Branch), South Commercial Mehsana District, Gujarat. Centre, Near Three Gate, Visnagar-384 315, Distt. Mehsana (N.G.), Gujarat.

17. Bangalore Hospice Trust, Construction, equipment Rs. 271.50 lakhs c/o. Indian Cancer Society, and furnishing of a 50 bed New Thippasaudra Main hospice for the care of the Road, HAL, 3rd Stage, terminally ill cancer patients Bangalore-560 075. at Bangalore, Karnataka.

18. Association for Health Tribal Community Health Rs. 35.19 lakhs Welfare in the Nilgiris Project at Gudalur Taluk, (ASHWINI), 12/593, Nilgiris District, Tamil Nadu. Marthoma Nagar, P.O., Gudalur, Nilgiris, Tamil Nadu-643 211.

19. Pranab Kanya Sangha, Construction, furnishing, Rs. 44.67 lakhs P.O. Hridaypur, Pin-743 204 equipment/materials and District North, 24 Parganas, running of home for girls, West Bengal. primary school, vocational training centre and health clinic at Kora-Chandigarh, Madyamgram, Hridaypur, 24 Parganas, West Bengal.

20. The Society for Social (a) Area development Rs. 31.34 lakhs Education and Research, project, The Madras School of Social (b) Rural area development Work (MSSW), 32, Casa Major project-medical and health Road, Egmore, Chennai, programme; at Karlapakkam, Tamil Nadu. Chennai-MGR District, Tamil Nadu.

21. Shree Ramana Maharishi Rehabilitation/welfare Rs. 299.31 lakhs Academy for the Blind, 3rd Programme for disabled/ Cross, 3rd Phase (Near blind persons at Ragi Gudda), J.P. Nagar, Kanakpura Taluk Bangalore-560 078. (Bangalore Rural) and Bangalore City, Karnataka.

22. Sanjivani Trust, Everest, Medical treatment, Rs. 74.00 lakhs A/1-2, 2nd Floor, 156, medicines, food to needy plus a corpus Tardeo Road, patients, books, educational fund of Rs. Mumbai-400 034. kits, uniforms and 25.00 lakhs. scholarship for needy students and other social welfare activities for the people. -------

2. This Notification shall remain in force for a period of two years in relation to the assessment years 1997-98 and 1998-1999 in respect of project or scheme mentioned at serial number 4, 16, and 19 and for a period of three years in relation to the assessment years 1997-98, 1998-1999 and 1999-2000 in respect of projects or schemes mentioned at serial number 1, 2, 3, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 17, 18, 20, 21 and 22

[No. 10283/F.No. NC-15/97