973E : Notification: S.O.973(E) Date of Issue: 14/12/1995

Notification: S.O.973(E) Date of Issue: 14/12/1995

Notification: S.O.973(E)

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

Statute: INCOME TAX

Date of Issue: 14/12/1995

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 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. Children of the World (India) Land development construc- Rs. 119.72 lakhs Trust, tion, furnishing and equip- 401, Arun Chambers, ment/medicines of Vishwa- 4th Floor, Tardeo, balak Kendra at Nerul, Bom- Bombay-400 034. bay ; likely to cost Rs. 134.00 lakhs

2. Organisation for Replacement Agro-Social Forestry/Affores- Rs. 75.30 lakhs of Juhum and Shifting Culti- tation Project at Motbung vation and Advancement of Village, of Kangpokpi T. D. Small Scale Industries, Block, Senapati District of Qr. No. 1/IV-C, Babupara, Manipur ; likely to cost P.O. Imphal, Manipur. Rs. 75.30 lakhs.

3. Deepalaya, G. No. 12, Construction, furnishing and Rs. 186.00 lakhs Shivaji Enclave, equipment of school building New Delhi-110 027. at Govindpuri, Kalkaji Exten- sion, Delhi ; likely to cost Rs. 267.50 lakhs.

4. Smt. Lakshmi and Shri Janki Construction, equipment, fur- Rs. 200.00 lakhs Lal Shah Foundation, nishing and running of Smt. 9, Naples, Sobani Road, Lakshmi Shah Rural Medical Cuffe Parade, and Research Centre ; likely Bombay-400 005. to cost Rs. 200.00 lakhs,

5. Amar Eye Centre and Construction/renovation, Rs. 300.00 lakhs Research Foundation, equipment, furnishing and 2A-Shankaracharya running of Amar Eye Centre Marg, Civil Lines, and Research Foundation at Delhi-110 054. Mohan Park, Shahdara, Delhi, likely to cost Rs. 300.00 lakhs.

6. Ramakrishna Mission, Construction of overhead Rs. 68.80 lakhs P. O. Belur Math, tank, Nurses' Training School District Howrah, with hostel and doctors' quar- West Bengal-711 202. ters at Ramakrishna Mission Sevashrama, Kankhal, Hardwar, U.P. ; likely to cost Rs. 68.80 lakhs.

7. Bharat Sevashram Sangha, Construction, furnishing and Rs. 22.00 lakhs 211, Rash Behari Avenue, running of Pranavananda Ballygunge, Centenary Primary School at Calcutta-700 019. Village Kasuria, P. O. Payra- danga, Nadia, West Bengal ; likely to cost Rs. 22.00 lakhs.

8. Boloma Yuva Vikash Kendra, Construction, furnishing and Rs. 10.33 lakhs P.O. Boloma, Via-Teok, running of community health District Jorhat, centre ; likely to cost Rs. 10.33 Assam-785 112. lakhs.

9. Association for the Care of the Construction, furnishing and Rs. 9.70 lakhs Aged, House No. 8-14-1, running of South Block of Mahalakshmi Nilayam, Ashram Sravana Old Age Gandhi Nagar, Kakinada-4. Home and Eye-cum-General Hospital at Ramanayyapeta Village, Near Kakinada Town ; likely to cost Rs. 10.70 lakhs.

10. Mangalam, Mangalam Sadan, Construction, furnishing and Rs. 38.07 lakhs A-445, Indiranagar, equipment of Mangalam Lucknow-226 016. Medical Rehabilitation and Research Centre at 7, Institu- tional Area, Karkardooma, Delhi ; likely to cost Rs. 60.07 lakhs.

11. Shri Purushotam Seva Trust, Construction, equipment and Rs. 100.00 lakhs Advance Technology Manage- running of technical school at ment Association, Village Sola, Tal. Daskroi, 17-A Himalaya Park, District Ahmedabad, Gujarat ; Opp. Income-tax Office, likely to cost Rs. 117.16 lakhs Ahmedabad-380 014.

12. Shree Hanuman Vyayam Construction of four hostels Rs. 193.14 lakhs Prasarak Mandal, and development of asram Hanuman Vyayam Nagar, salas at Amravati, Hatru, Amravati-444 605, Harisal and Achalpur ; likely Maharashtra. to cost Rs. 193.14 lakhs.

13. Kailash Charitable Trust, Running of free medical aid Rs. 40.00 lakhs C-320, Sector 91, services at NOIDA ; likely to NOIDA-201 301. cost Rs. 40.00 lakhs.

14. Ankleshwar Environmental Preservation of Environment Rs. 186.00 lakhs Preservation Society, and Ecological planning K-1/205, GIDC Estate, project at GIDC-Ankleshwar Ankleshwar-393 002, Industrial Estate and its sur- Gujarat. roundings and Bharuch Dis- trict, Gujarat ; likely to cost Rs. 198.00 lakhs.

15. Karnataka Health Institute, Construction and furnishing Rs. 42.28 lakhs Ghataprabha, Distt. and extension of Nurses' Belgaum, Hostel and provision of solar Karnataka-591 310. heating for students at K.H.I. Ghataprabha, Belgaum, Kar- nataka ; likely to cost Rs. 42.28 lakhs.

16. Santulan Society, C/o Energy Goat raising scheme, con- Rs. 8.00 lakhs Consultants, 27, Maharana struction of building, dug- Pratap Nagar, Zone-II, well/stop dam and running of Bhopal-462 011, Kukru Development Plan Madhya Pradesh. Project at Village Kukru, Tehsil Bhainsdehi, District Betul, Madhya Pradesh ; likely to cost Rs. 10.00 lakhs. ------

2. This notification shall remain in force for a period of two years in relation to the assessment years 1996-97 and 1997-98 in respect of projects mentioned at serial numbers 1, 2, 11 and 15 and for a period of three years in relation to the assessment years 1996-97, 1997-98 and 1998-99 in respect of projects mentioned at serial numbers 3, 4, 5, 6, 7, 8, 9, 10, 12, 13, 14 and 16.

[No. 9921/F. No. NC-156/95