591E : Notification: S.O.591(E) Date of Issue: 20/8/1997

Notification: S.O.591(E) Date of Issue: 20/8/1997

Notification: S.O.591(E)

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

Statute: INCOME TAX

Date of Issue: 20/8/1997

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 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 estimated cost which may be allowed as deduction under the said Explanation.

TABLE ------ Sl. Name of the Project or scheme and Maximum No. institutions estimated cost amount of thereof estimated cost to be allowed as deduction under section 35AC ------ (1) (2) (3) (4) ------ 1. Shree Jalaram Janseva Trust, Equipment and running of Rs. 51.00 lakhs. G. M. Viraktasram, Station Eye Hospital, Ayurvedic Road, Post-Dharmaj-388 430, Clinic, Homoeopathy Clinic District-Kaira, Gujarat. and Educational Activities at Dharmaj, District Kaira, Guja- rat : likely to cost Rs. 51.00 lakhs.

2. Anjali (Society for Rural Construction of Tutorial and Rs. 33.00 lakhs Health and Development) Children activity hall/com- plus a corpus Post-Ranasan, via Harsol, pound wall, equipment, vehi- fund of Rs. 25.00 Taluka-Prantij, Sabarkantha, cle, furnishing and running of lakhs. Gujarat-383 305. Anjali Hospital, T. B. Centre and Children and Educational Activities at Ranasan-Harsol- Sabarkantha, Gujarat ; likely to cost Rs. 58.00 lakhs.

3. Adhyatmik Antarik Mandal, Land, construction of build- Rs. 70.00 lakhs Nala's Bhogal, Near Bus ing, equipment/instruments plus a corpus Stand, Sanand-382 110, Dis- and running of M.D. Patel fund of Rs. 50.00 trict-Ahmedabad, Gujarat. Sarvoday Eye/Orthopaedic lakhs. Hospital at Sanand, District Ahmedabad, Gujarat ; likely to cost Rs. 175.00 lakhs.

4. Surat Municipal Corporation, Construction of Indoor Sta- Rs. 1665.00 lakhs. Muglisara, Surat-395 003, dium with all facilities at Gujarat. T.P.S. No. 5, Final Plot M7, Alhwalines, Surat, Gujarat ; likely to cost Rs. 3165.00 lakhs.

5. Zarpan Nasarpur Vibhag Construction of buildings for Rs. 69.54 lakhs. Kelvani Mandal Vadi, Post- High School and Hostel for Vadi, Taluka Mangrol, Dis- Girls at Vadi, Mangrol, Dis- trict-Surat, Via : Kosamba trict Surat, Gujarat ; likely to (RS), Gujarat. cost Rs. 69.54 lakhs.

6. Tarun Sangha, Village- Construction of 200 low-cost Rs. 58.89 lakhs. Fakirchak, Post-Barabari houses with sanitary latrines, (South), Midnapore, West smokeless chullahs, solar lan- Bengal-721 430. tern etc. at Bhawanpur-I and Bhawanpur-II blocks of Midnapore District in West Bengal ; likely to cost Rs. 58.89 lakhs.

7. D. B. Patel General Hospital, Instrument/equipment, vehi- Rs. 73.50 lakhs. Umreth, Near Bus Stand, cle and running of B. D., Patel plus a corpus Daker Road, Taluk-Anand, General Hospital at Umreth, fund of Rs. 20.00 Kheda, Gujarat-388 220. Taluka-Anand, District Kheda, lakhs. Gujarat ; likely to cost Rs. 73.50 lakhs.

8. Darbar Shri Gopaldas Desai Running of Indoor and Out- Rs. 280.00 lakhs. Kshaya Nivaran Kendra, door T.B. Clinic/Hospital for Opposite Railway Station, quick diagnosis and treat- Anand-388 001, Kaira, Gujarat. ment at Kaira District and surrounding four districts ; likely to cost Rs. 280.00 lakhs.

9. District Probation and After Construction, furnishing and Rs. 300.00 lakhs. Care Association, 1924/25, B, fixtures of S. K. Pant Wala- Balkalyan Sankul, Mangalwar walkar Vanchit Vikas Kendra Peth, Kolhapur-416 012, at Kolhapur, Maharashtra ; Maharashtra. likely to cost Rs. 500.00 lakhs.

10. Vivekanand Ashram, Vive- Development and Extension Rs. 146.18 lakhs. kanand Nagar, Taluk-Mehkar, of Institutions of Vivekanand Distirct-Buldana, Ashram at Vivekanand Nagar, Maharashtra. Mehkar, Buldana, Maha- rashtra ; likely to cost Rs. 183.91 lakhs.

11. Lapra Society, Krishnapuri (a) Joint Leprosy/TB/HIV/ Rs. 390.00 lakhs. Colony, West Marredpally, AIDS Control programme at Secunderabad-500 026, Koraput, Orissa ; Andhra Pradesh. (b) Khondamal Leprosy Eradi- cation Project at Khondamal, Orissa ; likely to cost Rs. 390.00 lakhs.

12. Sharam Mandir Trust, Construction and furnishing Rs. 25.00 lakhs. Sindhrot, District Vadodara, of hospital building extension Gujarat-391 330. at Sindhrot, District Vadodara, Gujarat ; likely to cost Rs. 25.00 lakhs.

13. Haji Abdul Majid Memorial Construction of building, Rs. 7593.00 lakhs. Public Trust, P.O. Hojai, Vill, equipment, furnishing and Gopal Nagar, District-Nagaon, running of Hospital and Assam-782 435. Research Centre at Hojai, Dis- trict Nagaon, Assam ; likely to cost Rs. 8011.00 lakhs. ------

2. This notification shall remain in force for a period of two years in relation to assessment years 1998-99 and 1999-2000 in respect of project or scheme mentioned at serial number 12 and for a period of three years in relation to assessment years 1998-99, 1999-2000 and 2000-2001 in respect of projects or schemes mentioned at serial numbers 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11 and 13.

[F. No. 10397/NC-79/97]