Exemption u/s 35AC - Specified various institutions as an eligible project or scheme - S. O. 212(E) - Income Tax

Exemption u/s 35AC - Specified various institutions as an eligible project or scheme NOTIFICATION NO. S. O. 212(E) DATED 1-4-1999 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 mentioned 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 cost which may be allowed as a deduction under the said section 35AC. TABLE Serial No. Name of the institutions Project or scheme and estimated cost thereof Maximum amount of cost to be allowed as deduction under section 35AC (1) (2) (3) (4) 1. Cancer Institute (W.I.A.), East Canal Bank Road, Gandhi Nagar, Adyar, Chennai-600 020. Construction of Dharmasala for accommodation of poor ambulent cancer patients for whom accommodation is not available at Cancer Institute Campus, Gandhi Nagar, Adyar, Chennai ; likely to cost ₹ 22 lakhs ₹ 22 lakhs 2. Amar Seva Sangam, Post Box No. 1, Sulochana Gardens, 7-4-104B, Tenkasi Road, Ayikudi-627852, Tamil Nadu Construction of buildings, purchase of books, vehicles, equipment, furnishing and running of Valley for the Disabled Project at Ayikudy, Shencottah Taluk, Tirunelveli District of Tamil Nadu ; likely to cost Rs. 500.31 lakhs ₹ 500.31 lakhs 3. Smt. Parsanben Narandas Ramji Shah (Talajwala) Society for Relief and Rehabilitation of the Disabled, 51, Vidhyanagar, Bhav-nagar-364 002, Gujarat 1 [ (a) Free polio operations and providing artificial aids and appliances cost ₹ 310.00 lakhs; (b) Construction of Training Centre for Prosthetic and Orthotic Technician, Supervisors and Engineers at a cost of ₹ 150.00 lakhs against Extended programme of conducting free polio operations and providing free artificial limbs to rehabilitate orthopaedically disabled poor people living in rural areas and urban slums in Gujarat and other parts of the country at a cost of ₹ 460.00 lakhs ] ₹ 460 lakhs. 4. Sarvangin Gram Vikas Mandal, P.O. Mangrol, District Bharuch, Gujarat-393 150. Providing farm equipment/instruments, energy saving appliances, Ambar charkas, small harvesting machines ; repairs of huts ; education of women and children and training of artisans ; medical relief to people and running of Sarvangin Prayas Project at Mangrol, District Bharuch of Gujarat ; likely to cost ₹ 100 lakhs ₹ 100 lakhs. 5. Child and Social Welfare Society, Markandachak, P.O. Bishnupurbazar, Sabong, District Midnapore, West Bengal-721144 (a) Education programme ; (b) Setting up, furnishing, purchase of equipment/raw materials and running of training-cum-production unit on mat making/weaving ; and (c) Setting up of clinics, medicine shops, purchase of instruments/equipment and running of programmes for empowerment of women in health and social action ; at Sabong and Pingla Blocks of Midnapore District of West Bengal ; likely to cost ₹ 50.91 lakhs ₹ 50.91 lakhs. 6. Godavari Foundation, M. J. College Road, Jalgaon-425 002, Maharashtra. Purchase of land, equipment/instruments and construction of building, furnishing and running of Eye Hospital at Jalgaon, Maharashtra ; likely to cost ₹ 214 lakhs ₹ 214 lakhs including a corpus fund of ₹ 80 lakhs. 7. Deepalaya, GN-12, Shivaji Enclave, New Delhi-110 027. Supporting educational needs of poor children in Deepalaya School at Kalkaji Extension, Near Govindpuri, New Delhi ; likely to cost ₹ 640 lakhs as corpus fund ₹ 640 lakhs as corpus fund. 8. Lt. Kacharabhai Chhaganbhai Patel Charitable Trust, Chandrala, District Gandhinagar, Gujarat. Purchase of equipment/instruments/ambulance van, furnishing and running of hospital at Chandrala, District Gandhinagar, Gujarat ; likely to cost Rs. 41.55 lakhs including a corpus fund of ₹ 20 lakhs. ₹ 41.55 lakhs including a corpus fund of ₹ 20 lakhs. 9. Arya Vaidya Sala, Kottakkal, A. V. S. Road, Kottakkal, Malapuram District, Kerala 676 503. Construction of building with all facilities, purchase of equipment, furnishing of ayurvedic hospital at Karkardooma, Delhi ; likely to cost ₹ 1,230 lakhs. ₹ 664 lakhs. 2. This notification shall remain in force for a period of two years in relation to the assessment years 1999-2000 and 2000-2001 in respect of project or scheme mentioned at serial number 1 and three years in relation to the assessment years 1999-2000, 2000-2001 and 2001-2002 in respect of projects or schemes mentioned at serial numbers 2, 3, 4, 5, 6, 7, 8 and 9 of the said Table. ******** Notes 1. Substituted vide Notification No. 218 of 2002 dated 14-08-2002 before it was read as Extended programme of conducting free polio operations and providing free artificial limbs to rehabilitate orthopaedically disabled poor people living in rural areas and urban scheme slums in Gujarat and other parts of the country ; likely to cost ₹ 460 lakhs.