267E : Notification: S.O.267(E) Date of Issue: 29/3/1994

Notification: S.O.267(E) Date of Issue: 29/3/1994

Notification: S.O.267(E)

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

Statute: INCOME TAX

Date of Issue: 29/3/1994

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 and schemes and 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. institution estimated cost thereof amount of cost to be allowed as deduction under section 35AC ------- (1) (2) (3) (4) -------

1. Greater Visakha Leprosy Construction of Training-cum- Rs. 48.38 lakhs Treatment and Health Educa- Production Centre for rehabili- tion Scheme, 21-1-2, A.V.N. tation of leprosy patients and College Road, Visakhapat- other handicapped persons on nam, Pin-530 001. four acres land by the side of National Highway 510 kms. away from Visakhapatnam and running the said centre for imparting free training in eight disciplines of duration from six months to two years to disabled persons whose income is less than Rs. 750 per month, likely to cost Rs. 48.38 lakhs.

2. M.D. Mehta Education Trust, Establishment with equipment Rs. 12.85 lakhs C/o NHB Bearings Limited, and furniture of M.D. Mehta 309, Shahid Bhagat Singh Vocational Training Centre at Road, Bombay-400 038. Village Dhrol, Jamnagar, Gujarat and running the said centre for free training in embroidery, needle work, knitwear hand and machine and native hand- embroidery to women in age group of 15-30 years having low income, likely to cost Rs. 13 lakhs. 3. Navajyoti Kishore Club, At Integrated Rural Development Rs. 6.16 lakhs Bhunipur, P.O. Banasingh, scheme comprising,--- Dhenkanal, Orissa (a) weaving scheme for 30 women, (b) sanitary and housing for 20 families, (c) agriculture based schemes for 100 families, and, (d) goatery for 30 families, likely to cost Rs. 6.16 lakhs.

4. Prabuddha Bharati Shishu- Construction of Rama Krishna Rs. 11.03 lakhs tirtha, Khirinda, Krishna- Jnanpith Community Hall at priya, Midnapore, West Ben- Plots Nos. 586, 589 and 591 of gal-721 140. Mouzakhirinda J.L. No. 10, P.S. Pingla, P.O. Krishnapriya, Dis- trict Midnapore, for benefit of people belonging to weaker section in Midnapore, likely to cost Rs. 11.03 lakhs.

5. Shree Bhagwat Vidyapeeth, Construction of a 200 bedded Rs. 1,381.25 Krishna Dham, Sola, hospital named as Nirmay Tirth, lakhs Ahmedabad-382 481. with mobile dispensaries at Sola, District Ahmedabad for providing free medical treat- ment including examination, dispensation of medicines, pre- operative diagnosis, surgical operation and post operative care and providing beds and diet free of cost to patients admitted in the hospital and free stay for relatives of patients from distant places, likely to cost Rs. 1,381.25 lakhs.

6. SOS Chidren's Village of Administration and mainten- Rs. 3,291 lakhs India, A-38, Kailash Colony, ance of 27 existing villages for New Delhi-110 048. providing free clothing, education and shelter and family environment to desti- tute, orphaned and aban- doned children, likely to cost Rs. 3,291 lakhs.

7. Women's Development (a) Wasteland development on Rs. 234.63 lakhs Organisation, 4/54, D. A. V. 500 hectares land by planting College Road, AGAVE plant at 600 villages in Dehradun-248 001 (U.P.) the districts of Saharanpur, Dehradun and Hardwar in U.P. (b) Construction of building with equipment at Niranjanpur, Block Raipur, District Dehra- dun, Nupur Tehsil, Roorkee, District Saharanpur Village Chabra, Sahaspur District, Dehradun for providing train- ing production-cum-employ- ment oriented programme in textile in two batches compris- ing 75 trainees in each batch per year ; Both (a) and (b) schemes likely to cost Rs. 234.63 lakhs.

8. Bharat Sevashram Sangh, (a) Construction and furnishing Rs. 79.46 lakhs 211, Rash Behari Avenue, of high school building in Calcutta-700 019. 839.72 sq. mtrs. area which includes construction of bound- ary walls, play ground, etc., at Killari, District Latur, Mahara- shtra, likely to cost Rs. 26 lakhs. (b) Construction and furnishing of Pranbananda Women's Col- lege building in 43,500 sq. ft. area including site development and provision for water pump, generator, library books, sports games instruments, etc., likely to cost Rs. 79.46 lakhs.

9. All India Tennis Association, Construction of Tennis stadium Rs. 314.70 lakhs B-3/7, Asaf Ali Road, at DLTA Complex, R.K. Puram, New Delhi-110 002. Africa Avenue Marg, New Delhi having capacity of 6,000 persons with allied facilities for players including residential accommo- dation, administration and office space, etc., and running of tennis academy in it for free training, likely to cost Rs. 314.70 lakhs.

10. Ramakrishna Mission Rural Development Project Rs. 2.20 lakhs Sevashram, Village Athligari, named as Palli Unnayan P.O. Contai, District Midna- Prakalpa comprising,--- pore, West Bengal-721 401 (a) construction of a primary school building on land pro- vided by the Ramakrisha Mis- sion ; (b) providing drinking water through sinking tube-wells ; and (c) construction of 2,000 ft. Kachha link road from village Raghu Sardar Barh, Jalpai to main road, likely to cost Rs. 2.20 lakhs.

11. Shrujan Trust, Creation of employment oppor- Rs. 10 lakhs Behind G.E.B. Sub-station, tunities through embroidery Post Bhjodi, Tal-Bhuj Kutch, training programme for socially Gujarat. and economically backward communities living below poverty line in 19 villages of Kutch and Banaskantha District of Gujarat, likely to cost Rs. 10 lakhs.

12. Maharshi Karve Stree (a) Construction of Arts and Rs. 31.61 lakhs Shikshan Samstha, Commerce College at Karvena- Karvenagar, Pune-411 052. gar, Pune in which 75 per cent. beneficiaries will belong to eco- nomic and other backward classes, likely to cost Rs. 31.61 lakhs ; (b) construction of Phase III of Rs. 59.80 lakhs Maharshi Karve Stree Shikshan Samstha Cummins College of Engineering at Karvenagar, Pune, for imparting education to 180 students in three disci- plines of engineering, likely to cost Rs. 59.80 lakhs ; (c) construction of first floor Rs. 15.76 lakhs including kitchen and dinning unit above Venubai hostel block at Hignee Stree Shikshan Samstha to accommodate 226 students belonging to weaker sections and studying in one of the institutions run by Maharshi Karve Stree Shikshan Samstha, out of which 61 students will be provided mess facilities free of cost and 166 students will be provided mess facilities at half rates, likely to cost Rs. 15.76 lakhs.

13. Mahapat Yubashaki Club, Sustainable community deve- Rs. 7.13 lakhs Lokanathapur, Badasuanlo, lopment project involving,--- Kamakhyanagar, Dhenkanal, (i) Health and social education Orissa-759 039. including provision of study material for functional literacy, health check up camps, medi- cines ; medical instruments and construction of three tubewells ; (ii) Agro service scheme com- prising construction of co- ordination-cum-health and agro service centre for pro- viding training to 40 farmer representatives ; and (iii) Income generation pro- gramme in goating and piggery agricultural activities by providing 300 goats and 200 pigs to 100 families in Kankandahad Block, Dhen- kanal, Orissa ; likely to cost Rs. 7.13 lakhs.

14. P.A.C. Ramasamy Centenary Construction of fully equipped Rs. 386 lakhs Trust, "Ramamandiram" hospital named as Ramco Tenkasi Road, Rajapalayam, Apollo diagnostic centre at Tamil Nadu-626 117. Rajapalayam-626 117, Kama- rajar District, Tamil Nadu, likely to cost Rs. 386 lakhs provided that, --- (a) (i) 40 per cent. of common clinical tests are provided free and 25 per cent. at concessional rates ; (ii) 25 per cent. X-rays and ECG tests are provided free and 25 per cent. at a concessional rate ; and (iii) 25 per cent. other routine tests free and 25 per cent. at concessional rate ; (b) (i) Free treatment is given to those patients whose family income does not exceed Rs. 10,000 ; (ii) 25 per cent. to 35 per cent. concession to patients with annual family income between Rs. 10,000 to Rs. 15,000.

15. Dr. Sheela Sharma Construction of 200 bedded Rs. 499.58 lakhs Memorial Charitable Trust hospital named as Dr. Sheela 2517, Rani Mandi P.O. Sharma Memorial Charitable Gayatri Tapobhumi, Cancer Hospital at Azampur, Mathura-281 003 Mathura, Uttar Pradesh to pro- Uttar Pradesh. vide, --- (a) free treatment to patients with income below Rs. 1,200 per month ; and (b) 50 per cent. concessional treatment to patients with income between Rs. 1,200 and Rs. 2,400 per month ; likely to cost Rs. 499.58 lakhs.

16. Krishnamurti Foundation Integrated Rural Development Rs. 51.40 lakhs India, 64-65, Greenways scheme providing, ---- Road, Madras-600 028. (a) rural education through 10 schools and one research-cum- training centre ; (b) health care through mobile clinic, borewells, toilet facilities, nutrition supplement for chil- dren and preventive medica- tion ; (c) dairy services comprising artificial insemination and medical assistance ; and (d) vocational training by con- structing building with four rooms for training in five voca- tions at Rishi Valley Education Centre, Chitoor District, Andhra Pradesh, likely to cost Rs. 51.40 lakhs.

17. ALERT-INDIA (Association for Detection, treatment and cure Rs. 190.32 lakhs Leprosy Education, Rehabili- of,--- tation and Treatment-India), (a) leprosy patients under Urban 6-B, Mukhyadhyapak Bhavan, Leprosy Control Projects at 3rd Floor, Road No. 24, Greater Bombay and New Sion(W), Bombay-400 022. Bombay ; (b) T.B. patients under T.B. Control Project at New Bombay ; and (c) running of integrated health care project at Airoli, Bombay. The benefit under (a), (b) and (c) shall be given to slum dwell- ers and weaker section persons living in Bombay, likely to cost Rs. 190.32 lakhs. -------

2. This notification shall remain in force for a period of two years in relation to the assessment years 1994-95 and 1995-96 in respect of projects mentioned at serial numbers 4, 12, 13 and 14 and for a period of three years in relation to the assessment years 1994-95, 1995-96 and 1996-97 in respect of projects mentioned at serial numbers 2, 3, 5, 7, 8, 9, 10, 11, 15 and 16 and for a period of three years in relation to the assessment years 1995-96, 1996-97 and 1997-98 in respect of project mentioned at serial numbers 1, 6 and 17.

[No. 9524/F. No. NC-32/94