194E : Notification: S.O.194(E) Date of Issue: 13/3/1995

Notification: S.O.194(E) Date of Issue: 13/3/1995

Notification: S.O.194(E)

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

Statute: INCOME TAX

Date of Issue: 13/3/1995

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 specified 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 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. Name of the Project or Scheme and Maximum No. institutions estimated cost thereof amount of cost to be allowed as deduction under section 35AC ----- (1) (2) (3) (4) ----- 1. Jamnalal Bajaj Integrated rural development by Rs. 21.55 lakhs Foundation, Bajaj way of construction of low cost Bhawan, 2nd Floor, 226, latrines, NADEP Complex and Nariman Point, Nahani/soakpits, running of Bal Bombay-400 021. Sanskar Kendra ; conducting of immunisation/eye/rehabilitation camps, non-formal education centre, employment generation programmes ; family welfare centres, work-shop and training, installation of hand pumps, improved smokeless chulhas ; institutional bio-gas plant, assistance to marginal farmers, recycling of waste water, gramotsava, etc., at an estimated cost of Rs. 37.23 lakhs.

2. Rural Reconstruction Family welfare and immuni- Rs. 4.11 lakhs Organisation, Ghari sation programme comprising Makha, Air Port Road, provision of health service, C/o. Mongasangi, Imphal, mother and child health pro-- Manipur-795 008. gramme, nutrition and basic education facilities for most vulnerable children living below poverty line and to create aware-- ness about health environment, at an estimated cost of Rs. 4.11 lakhs.

3. Assam Gujarat Charitable Furnishing and equipment of Rs. 33.00 lakhs Trust, Hem Baruah Road, Assam Gujarat Voluntary Blood Fancy Bazar, Bank and Research Centre at Guwahati-781 001, Guwahati of which 51 per cent. Assam. beneficiaries would be patients who are living below poverty line or patients staying in Government Hospitals' General ward for providing them tested and screened blood free of cost, at an estimated cost of Rs. 33.00 lakhs.

4. Shri K. J. Mehta T. B. Renovation and updating of Rs. 319.60 lakhs Hospital, existing 747 beded K. J. Mehta Amargarh-364 210, T. B. Hospital including additions, District Bhavnagar, alterations and roads and Gujarat. furnishing/replacement of old furniture/staff quarters and con-- struction of new staff quarters at Amargarh and equipments for the hospital and conducting 75 T.B. diagnostic camps at District Bhavnagar, Gujarat at an esti-- mated cost of Rs. 383.35 lakhs subject to the conditions that at least 51 per cent. of the patients having family income below Rs. 10,000 per annum will be provided free indoor and outdoor treatment.

5. Shree Gopal Chandra Construction and furnishing of Rs. 40.00 lakhs Trust, 3/13-B, Asaf Ali double storeyed Dau Dayal Insti-- Road, New Delhi-110 002. tute [for Vocational education] having a total covered area of 1,200 square metres on the land of Agra University under UGC Scheme where more than 50 per cent. seats are being kept reserved for the weaker sections of the society as per directions of the State Government ; at an estimated cost of Rs. 40 lakhs.

6. PHD Rural Development Purchase of Gypsy, a fully Rs. 18.00 lakhs Foundation, PHD House, "Mobile Development Van, for Dalmia Bros. Floor, Opp. providing medical facilities, crea-- Asian Games Village, ting awareness against AIDS and New Delhi. motivation for family planning, etc., and imparting training to the community youth for their development by income generating activities at Sikar and Jhunjhunu district of Rajasthan, at an estimated cost of Rs. 18 lakhs.

7. Belgaum District Construction of a Badminton Rs. 40.61 lakhs Badminton Association, Hall at District Belgaum, Karna-- C/o Belgaum Club, Club taka for running a badminton Road, Belgaum, training school, for coaches and Karnataka. players in which 20 per cent. seats would be reserved for free/ concessional coaching training at an estimated cost of Rs. 40.61 lakhs.

8. Parvitya Jan Shiksha Construction of a building Rs. 17.76 lakhs Avam Vikas Sangthan, comprising a training hall (60 X Village and P.O. 20 = 1200 square feet) for the Baa-Pashog, Via., installation of 10 looms, demon-- Sarahan-173 024, stration hall (45 X 15 = 675 Himachal Pradesh. square feet) and a store room (20 X 10 = 200 square feet) for imparting training in cloth production, at an estimated cost of Rs. 17.76 lakhs.

9. The Spastics Society of Disability awareness and Rehabi- Rs. 13.40 lakhs Tamil Nadu, Centre for litation in the community and Special Education, detection through screening of Opp. T.T.T.I., Taramani new born in six hospitals and Road, Madras-13, three months training centres of Tamil Nadu. grass root level workers in "Early Detection" at MGR-Chengalpattu district, Tamil Nadu, at an estimated cost of Rs. 13.40 lakhs.

10. Swa-Roopwadhinee, 22/1, Running of Balwadi and Centre Rs. 40.00 lakhs Mangalwar Peth, Sonvane for Integrated development of Path, Parge Chowk, girls, boys and women slum Pune-411 011, dwellers and centre for develop- Maharashtra. ment activities for women at an estimated cost of Rs. 40.00 lakhs. ------ 2. This notification shall remain in force for a period of one year in relation to the assessment year 1996-97 in respect of project mentioned at serial number 3 and for a period of two years in relation to the assessment years 1996-97 and 1997-98 in respect of projects mentioned at serial numbers 1 and 2 and for a period of three years in relation to the assessment years 1995-96, 1996-97 and 1997-98 in respect of projects mentioned at serial numbers 4, 5, 6, 7, 9 and 10 and for a period of three years in relation to the assessment years 1996-97, 1997-98 and 1998-99 in respect of project mentioned at serial number 8.

[No. 9720/F. No. NC-4/94]