399E : Notification: S.O.399(E) Date of Issue: 6/6/1996

Notification: S.O.399(E) Date of Issue: 6/6/1996

Notification: S.O.399(E)

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

Statute: INCOME TAX

Date of Issue: 6/6/1996

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

1. Gopabandhu Kalashree Club, Construction of houses at Rs. 12.60 lakhs At/P. O. Dandamukundapur, Dandamukundapur, Sahaj- District Puri, Orissa. pur, Orissa ; likely to cost Rs. 12.60 lakhs.

2. Jamnalal Bajaj Foundation, Rural development project at Rs. 14.57 lakhs Bajaj Bhavan, 2nd Floor, Gola, Palia, Shikohabad, War- 226, Nariman Point, dha ; likely to cost Rs. 14.57 J. L. Bajaj Marg, lakhs. Bombay-400 021.

3. Project Swarajya, Construction and designing Rs. 16.75 lakhs Moti Bhavan, of proto-types, office equip- Kesharpur Road, Buxi Bazar, ment and training in inte- Cuttack-753 011, Orissa. grated community develop- ment of coastal fisher folk at Kendrapara and Jagatsingh- pur Distts. of Orissa ; likely to cost Rs. 16.75 lakhs.

4. Gopinath Juba Sangha, Construction of low-cost Rs. 14.07 lakhs At. Alisasana, P. O. Darada, houses and latrines at Village Via-Balipatna, Distt. Khurda, Dalabhanapur and Alisis- Orissa-2. asana, G. Ps. Rajas and Rench, Distt. Puri and Khurda, Orissa; likely to cost Rs. 15.59 lakhs.

5. Smt. Samarathben Chunilal Construction, furnishing, Rs. 59.00 lakhs and Sheth Dosabhai Madhavji equipment and running of Sarvajanik Trust, Crozaria, hospital at Crozaria, Distt. Distt. Mehsana, Mehsana, Gujarat ; likely to Taluk-Vijapur, Gujarat. cost Rs. 59.20 lakhs.

6. Shri Pran Nath Mission Jan Equipments of Cobalt Unit Rs. 170.00 lakhs Kalyan Ashram, Raj Mahal for Cancer Research Hospital plus a corpus Building, Civil Station Road, at Sanmiti Nagar, Street No.4, fund of Rs. 200 Raipur, M. P. Near Jain Mandir, Fafadihi, lakhs. Raipur, likely to cost Rs. 187.90 lakhs plus a corpus fund of Rs. 200.00 lakhs.

7. Sarvoday Arogya Nidhi, Eye operation, equipment/ Rs. 67.00 lakhs Highway, Radhanpur instrument for Sarvoday Eye (Banas Kantha), Hospital/Eye Camps at Gujarat-385 340. Radhanpur, Gujarat and Rajasthan ; likely to cost Rs. 67.00 lakhs.

8. Polio Foundation Shah Equipment and running of Rs. 63.15 lakhs Chimanlal Chhotalal Polio Hospital at Ahmedabad, Lokhandwala Charitable Gujarat ; likely to cost Trust Hospital for the Rs. 63.15 lakhs. Handicapped, Raipur, Chekela, Ahmedabad-1.

9. Kai. Mohan Thuse Netra Housing facility for doctors, Rs. 79.60 lakhs Rugnalaya, Narayangaon Tal, nurses and essential staff, plus a corpus Junnar, Distt. Pune-410 504. and instruments, equipment fund of and furniture, etc., for Kai. Rs. 40.00 Mohan Thuse Netra Rug- lakhs. nalaya at Narayangaon, Distt. Pune, Maharashtra ; likely to cost Rs. 79.60 lakhs plus a cor- pus fund of Rs. 40.00 lakhs.

10. Rural Ladies Welfare Society Construction of 500 low-cost Rs. 161.10 (RLWS), Vill. Dharampur, houses at Dharampur, Nikasi, lakhs. P. O. Nikasi, (via) Pindaruch, Malapatti and Behura village Distt. Darbhanga, Bihar. of Distt. Darbhanga, Bihar ; likely to cost Rs. 161.10 lakhs.

11. Dhardiono Rahat Fund, Medical Relief Project at Rs. 75.00 102, Kashi Parekh Complex, Ahmedabad ; likely to cost lakhs. 29, Adarsh Society, Rs. 112.50 lakhs. Navrangpura, Ahmedabad-380 009.

12. Lupin Human Welfare and Integrated Rural Develop- Rs. 299.34 Research Foundation, ment Project at 154 villages lakhs. 159, CST Road, Kalina, in Bharatpur, Rajasthan and Santacruze (East), 20 villages in Raisen, M. P. ; Bombay-400 098. likely to cost Rs. 2,901.75 lakhs.

13. PHD Rural Development Integrated Rural Develop- Rs. 25.00 Foundation PHD House, ment Project at 10 Vill. of lakhs. Opp. Asian Games Village, Tijara and Nimrana Blocks, New Delhi. Alwar, Rajasthan ; likely to cost Rs. 25.00 lakhs.

14. Association for the Welfare of Equipment, furnishing and Rs. 3.57 Persons with a Mental running of clinics for men- lakhs. Handicap in Maharashtra, tally handicapped children at Turner Morrison House Bombay ; likely to cost (Basement), 16, Bank Street, Rs. 7.57 lakhs. Bombay-400 023.

15. Indian Institute of Marwari Land development, construc- Rs. 900.00 Entrepreneurship (IIME), tion, furnishing, equipment lakhs. 1, Mahatma Gandhi Marg, and running of Indian Insti- Jhalana Institutional Area, tute of Marwari Entrepre Jaipur-302 004. neurship at Jaipur, Rajas- than ; likely to cost Rs. 933.00 lakhs.

16. George Educational, Medical Non-formal education, train- Rs. 12.25 and Charitable Society ing programme on wiring, lakhs. (GEMS), GEMS Foundation, welding and handloom at 383, Mount Road, P. O. Velacherry Pavement Dwel- Box No. 2141, Saidapet, ler's Rehabilitation Centre, Dr. Madras-15. Ambedkar Nagar, Madras ; likely to cost Rs. 12.25 lakhs.

17. Action for Welfare and Awak- Construction, furnishing, Rs. 1,584.88 ening in Rural Environment equipment, staff quarters of lakhs. (AWARE), 5-9-24/78, Lake Hill AWARE Hospitals-Institute Road, Near New M. L. A. of Oncology and Cancer Quarters, Hyderabad-500 463. Treatment and Research Pro- ject at Hyderabad, Andhra Pradesh ; likely to cost Rs. 1,630.00 lakhs.

18. Bhadrajun Artisans Trust, Construction of school build- Rs. 53.00 N-19, Panchasheel Park, ing and teachers' training lakhs. New Delhi-110 017. programme at Village Bali, Distt. Pali, Rajasthan for eco- nomically weaker sections ; likely to cost Rs. 53.00 lakhs. ------

2. This notification shall remain in force for a period of one year in relation to the assessment year 1997-98 in respect of projects mentioned at serial numbers 2 and 14 and for a period of two years in relation to the assessment years 1997-98 and 1998-99 in respect of projects mentioned at serial numbers 10 and 17 and for a period of three years in relation to the assessment years 1997-98, 1998-99 and 1999-2000 in respect of projects mentioned at serial numbers 1, 3, 4, 5, 6, 7, 8, 9, 11, 12, 13, 15, 16 and 18.

[No. 10103/F. No. NC-73/96