388 : Notification: S.O.388(E) Date of Issue: 19/5/1997

Notification: S.O.388(E) Date of Issue: 19/5/1997

Notification: S.O.388(E)

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

Statute: INCOME TAX

Date of Issue: 19/5/1997

In exercise of the powers conferred by 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 specfied 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 estimated cost which may be allowed as deduction under the said section 35AC.

Table ------- Sl. no Name of the Project or scheme Maximum amount institutions and estimated cost of estimate cost to thereof be allowed as deduction under section 35AC ------- 1 2 3 4 ------- 1. Delhi Police Foundation Drug de-addiction, Rs. 644.31 lakhs for Correction, De-addiction upliftment of street and Rehabilitation, IIIrd children and working Floor, Police Station, children and running Sarai Rohilla, School of Creche and Delhi -110 007. and Primary School at Tihar Jail, Jehangir Puri, Yamuna Pushta and Sarai Rohilla, Delhi likely to cost Rs. 1188.00 lakhs.

2. Shree Santram Janseva Medical, educational and Rs. 150.00 lakhs Shree Santram Mandir, other relief works of Nadiad-387 001, Dist. Shree Santram Janseva Kheda, Gujarat. Trust at Nadiad, District Kheda, Gujarat; likely to cost Rs. 150.00 lakhs.

3. Seth G. S. Medical Procurement of machinery Rs. 300.00 lakhs College and K.E.M. and medical equipment (CT Hospital Diamond Scan Machines) for K.E.M. Jubilee Society Trust, Hospital at Mumbai, likely Acharaya Donde Marg, to cost Rs. 300.00 lakhs. Parel, Mumbai-400 012.

4. Anoopam Mission, Construction, equipment Rs. 187.67 lakhs Brahmajyoti Yogiji Marg, furnishing of Mitra Reha- plus a corpus Morgi-388 345, Via-Anand bilition Centre at Survey fund of Rs. Gujarat. No. 114/P, Brahmajyoti 269.84 lakhs. Yogiji Marg, Morgi, District Kheda, Gujarat; likely to cost Rs. 457.51 lakhs.

5. Mahavir Jeevan Raksha, Upliftment of the poor and Rs. 100.00 lakhs Foundation, Dalchand Niwas the needy people by giving Sir Bhalchandra Road, Financial aid for major Matunga, Mumbai-400 019. surgical operations all over India; likely to cost Rs. 100.00 lakhs.

6. Sevalaya, 109, V. M. Construction of Mahakavi Rs. 112.00 lakhs Street, Mylapore, Bharathiyar School Building Chennai-600 004. Complex at Kasuva Village Thiruninaravur, Tamil Nadu, likely to cost Rs. 112.00 lakhs

7. Surya Foundation No. Construction, equipment, Rs. 204.00 lakhs 93/11 Kempegowda Nagar, vehicle and furnishing of Bangalore-560 019. Surya Nature Cure and Yoga Research and Training Centre at Village Kareem Sonnenahalli, Bangalore Rural, likely to cost Rs. 204.00 lakhs.

8. Seva Mandal Meghraj, Construction of Indoor Ward Rs. 45.59 lakhs P.O. Kasna, Distt. in hospital, Balwadi, Sabarkantha, Irrigation Tanks and Gujarat-383 350. Equipment and vehicles for hospital at Village Kasna, District Sabarkantha, Gujarat; likely to cost Rs. 45.59 lakhs.

9. Sadvichar Samiti-Nadiad Equipment, instruments and Rs. 143.25 lakhs Vithal Kanya Vidalaya running of Netra Chikitsalaya Road, Nadiad-387 001, at Nadiad, District Kheda, Distt. Kheda, Gujarat. Gujarat; likely to cost Rs. 143.25 lakhs.

10. Shri Sadguru Seva Sangh Running of Multifarious Rs. 1225.00 lakhs Trust, Mafatlal House, Rural Welfare projects in Backbay Reclamation, Health Care Education, Mumbai-400 020. Sports and Cultural activities and construction of Hospital building, equipment and furnishing and management of natural resources in Madhya Pradesh, Gujarat and Maharashtra; likely to cost Rs. 1425.00 lakhs.

11. Institute for Education, Construction of School and Rs. 18.00 lakhs Training and Rehabilition Cottage for Mentally of mentally Retarded Retarded children at Children Trust, Sadana Adukkumpari, Vellore, VOC Nagar, Mettupalayam N.A.A., district Tamil Nadu; P.O. Vellore, likely to cost Rs. 18.00 lakhs. Tamil Nadu-632 011.

12. Ayurvidayvardhini Trust Procurement of equipment Rs. 150.00 lakhs Ayurvedic Research Centre, for Ayurvedic Research C.C.L. Building, 2nd Floor, Centre of K.E.M. Hospital K.E.M. Hospital, Parel, at Parel, Mumbai, Mumbai-400 012. Maharashtra; likely to cost Rs. 150.00 lakhs.

13. Manav Seva Sangh, Equipment and instrument Rs. 19.00 lakhs Ghasiram Chowdhary for extension of facilities plus a corpus Bhavan, Shahibang in Lioness Karnavati Eye fund of Camp Road, Hospital at Ahmedabad, Rs. 24.00 lakhs Ahmedabad-380 041. Gujarat; likely to cost Rs. 43.00 lakhs.

14. Central Himalayan Rural Construction of building Rs. 155.00 lakhs Action Group (CHIRAG), for a Rural Hospital, plus a corpus C-57, Friends Colony, furnishing, equipments fund of New Delhi. and Ambulance at Rs. 70.00 lakhs Ramgarh Block, Kumaon, Nainital, Uttar Pradesh; likely to cost Rs. 225.00 lakhs.

15. The Spastics Society of Equipment, furnishing and Rs. 65.67 lakhs Tamil Nadu, Centre for running of special education Special Education, centres for spastic children Opposite T.T.T.I. Taramani at urban centres of SPASTN Road, Chennai. in Tamil Nadu; likely to cost Rs. 65.67 lakhs.

16. Maitri Mandal Trust, C/o. Purchase of Medicines, Rs. 70.50 lakhs Suresh R. Toprani, B-3/5, equipments and ambulance plus a corpus Satsang Bharti Society, and financial assistance fund of Upper Govind Nagar, to poor patients coming to Rs. 15.00 lakhs Kailashpuri Road, Malad hospitals at Mumbai, (East), Mumbai. Maharashtra; likely to cost Rs. 85.50 lakhs.

17. Swami Vivekananda Youth Construction, equipment Rs. 229.48 lakhs Movement, No. 33, Geeta running of a 30 bed Pracharini Sabha, Ashok Hospital and High School Road, West Cross, Mysore at Heggadevanakote (Karnataka). Taluk, Mysore District Karnataka; likely to cost Rs. 658.48 lakhs

18. Swami Vivekanand Charitable Construction of Building Rs. 100.00 lakhs Hospital, 253, Civil Hospital equipment, medical van Road, Roorkee-247 667, and books for the Hospital U.P. at Lakser District, Hardwar, Uttar Pradesh; likely to cost Rs. 100.00 lakhs.

19. Vathsalya Ashramam, 103 Construction of Building, Rs. 139.00 lakhs Mayuri Homes, Ring Road, its furnishing and vehicle Koritapadu, Guntur, for Home for Aged and Andhra Pradesh. Orphans at Pedakakani on National Highway No. 5, Near 7th K. M. Guntur, Andhra Pradesh; likely to cost Rs. 150.00 lakhs.

20. The Social Environment Dairy and Piggery Rs. 50.00 lakhs and Rural Technology Development Project at Council, Pallel, 11 Villages, Tengnoupal, Kotlenphai, Chandel District T.D. Block, Chakpikarang Manipur. Block, Chandel District, Manipur; likely to cost Rs. 117.95 lakhs.

21. The South Eastern Rural Construction, equipment Rs. 25.00 lakhs Development Organisation and running of rural health Sangaiyumgham, Part-II, care services of hospital Idgah road, Wangjing, at Sangaiyumpham Part-II, Manipur. Thoubal District, Manipur; likely to cost Rs. 53. 43 lakhs.

22. Rayalaseema Sava Samithi Construction of Rs. 92.00 lakhs (RASS), No. 9, Old Huzur Administration Building, Office Buildings, Tirupathi, Training-cum-Production Andhra Pradesh. Centre and Women Hostel at M.R. Palli, Tirupathi Rural, Chittor District Andhra Pradesh; likely to cost Rs. 157.00 lakhs.

23. The Bombay Community School Adoption Scheme Rs. 300.00 lakhs Public Trust, Regent Balwadi Project at Chamber, 5th Floor, Mumbai, Maharasthra; Nariman Point, Mumbai. likely to cost Rs. 500.00 lakhs.

24. CRY (Child Relief and CRY Supported Rs. 1650.00 lakhs You), DDA Slum Wing Development project plus unutilised Barat Ghar, Bapu Park, all over India; likely balance of the Kotla Mubarakpur, to cost approved project New Delhi. Rs. 1650.00 lakhs. as per S.O. No. 521(E), dated 14/7/1994.

25. Handicapped Children's Construction, equipment Rs. 245.00 lakhs Parents Association, vans, furnishing and plus a corpus B-2/37, Safdarjung running of Home for fund of Enclave, New Delhi. spastics at Sector-7, Rs. 100.00 lakhs. Papankala, Dwarka, New Delhi; likely to cost Rs. 360.00 lakhs.

26. Dnyanawridhi Dwara Vehicles and running Rs. 17.14 lakhs Desh Vikas, 60, Patil of Community Estates, 2, Bombay Development Programme Road, Pune. at Pune, Maharashtra; likely to cost Rs. 39.66 lakhs.

27. Sharda Trust (Strategic Pandit Deendayal Rs. 63.50 lakhs Help Alliance for Relief Upadhyay Antyodaya to distressed areas), Yojna for Slum Dwellers Arvind House, Ashram at Ahmedabad City, Road, Near Income-tax Gujarat; likely to cost Office, Ahmedabad. Rs. 232.00 lakhs.

28. Smt. Parsanben Narandas Construction of building, Rs. 232.25 lakhs Ramlishah (Talajawala) equipment and Society for Relief and endowment fund for Polio Rehabilition of the Disabled, and Orthopaedic Hospital Vidya Nagar, Bhavnagar, at Bhavnagar, Vidhya Gujarat. Nagar, Gujarat; likely to cost Rs. 232.25 lakhs. -------

2. This Notification shall remain in force for a period of two years in relation to the assessment year 1998-99 and 1999-2000 in respect of project or scheme mentioned at serial number 15 and for a period of three years in relation to the assessment years 1998-99, 1999-2000 and 2000-2001 in respect of projects or schemes mentioned at serial number 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27 and 28.

[No. 10352/F.No. NC-62/97