20E : Notification: S.O.20(E) Date of Issue: 6/1/1995

Notification: S.O.20(E) Date of Issue: 6/1/1995

Notification: S.O.20(E)

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

Statute: INCOME TAX

Date of Issue: 6/1/1995

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 Table below and also specifies in the 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. Kushal Konwar Memorial Construction of Kushal Konwar Rs. 17.68 lakhs Indoor Stadium Commit- Memorial Indoor Stadium cover-- tee, Jorhat Town, Jorhat, ing an area of 130' x 150' at Assam. Western Bank of Rajmao Tank, Jorhat, Assam ; likely to cost Rs. 52.68 lakhs.

2. Ashepura Foundation, Digging of 3 water wells and con- Rs. 1.00 lakh 81/82, Mittal Court, struction of awadas at Kuthh, Nariman Point, Gujarat ; likely to cost Rs. 1 lakh. Bombay-400 021.

3. Rural Development Rural water and sanitation Rs. 19.23 lakhs Society, R. D. S. Bhawan, Development Service Project at Wangjing Bazar, Thongjao, Nungourok, Heikak- Wangjing-795 148, pokpi, Mantak, Irengband, Manipur. Meitei and Sora villages of Kakching, C.D. Block, Thoubal District, Manipur ; likely to cost Rs. 19.23 lakhs.

4. Khail Shanker Durlabhji Construction, furnishing and Rs. 550.00 lakhs Avedna Ashram Trust, running of 100 bedded Khail Bhawani Singh Marg, Shanker Durlabhji Avedna Jaipur-302 015, Ashram, for providing free care Rajasthan. to the terminally ill patients and a day care centre for elderly persons ; likely to cost Rs. 550 lakhs.

5. Karnataka Health Construction and running of Rs. 40.08 lakhs Institute, Ghataprabha, Nursing College for imparting District Belgaum, free education, accommodation, Karnataka-591 310. food and uniform to students at Ghataprabha, Belgaum, Karnataka ; likely to cost Rs. 40.08 lakhs.

6. Peace Foundation Centre Health care and family welfare Rs. 1.89 lakhs Assam, Nababetani Goan, for Scheduled Tribes at Mdhyam P.O. Naojan, District Pur and Panjan, G. P. Dhhansiri Golaghat, Assam. Sub-division, Assam ; likely to cost Rs. 1.89 lakhs.

7. Farmer's Development Wasteland development by way Rs. 27.86 lakhs Centre, Mangjing of Tree Plantation on 135 hec-- Khudrakpam Leikai, tares of wasteland at Khebung Manipur. Ching Kangsang, Manipur ; likely to cost Rs. 27.86 lakhs.

8. Bal Ganga Shiksha Prasar Construction, furnishing and Rs. 149.93 lakhs Samiti, Kemera (Kemer), running of Bal Ganga Mahavi- P. O. Silyara, Via Ghansali, dyalaya at Sandul, Kemer, Tehri Tehri Garhwal, Gerhwal, Uttar Pradesh ; likely Uttar Pradesh. to cost Rs. 156.27 lakhs.

9. Shri Sadguru Seva Sangh Running of Multifarious Rural Rs. 402.00 lakhs Trust, Mafatlal House, Welfare Project consisting of Backbay reclamation, Health Care, Maternity and Bombay-400 020. Child Health Care, Polio Surgical correction, Sports, Cultural acti-- vities, etc., at Janki Kund, Chitra-- koot, District Satna, Madhya Pradesh and at Anandpur; likely to cost Rs. 500 lakhs. -------

2. This notification shall remain in force for a period of two years in relation to the assessment years 1995-96 and 1996-97 in respect of projects mentioned at serial numbers 1, 2 and 7 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 3, 4, 5, 6, 8 and 9.

[No. 9685/F. No. NC-132/94]