Notification: S.O.1475

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 10/1/1994

In exercise of the powers conferred by sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Amalgamated Tamil Nadu Shares of Post War Services Reconstruction Fund and Special Fund for Ex-servicemen Fund, Madras, for the purpose of the said sub-clause for the assessment year 1989-90.

[Notification No. 9448/F.No. 197/229/89-IT(A-I)

Notification: S.O.15(E)

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

Statute: INCOME TAX

Date of Issue: 11/1/1994

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 the project cost thereof as mentioned in columns (3) and (4) of the said Table.

TABLE ------- Sl. Name of the Project or Maximum cost for No. institution Scheme which approved ------- (1) (2) (3) (4) -------

1. Bet-Dwaraka Setu Bandh Rajiv Gandhi Setu Rs. 1,263 lakhs subject Archaeological and connecting Bet-Dwarka to to formal approval Research Foundation, mainland of India. from relevant Gujarat Lal Bungalow, Approx. length of road is Govt. Agencies. Jamnagar-361 001. 3.6 km., Okha Mandal Taluka, Jamnagar District, Gujarat.

2. Santi Tuberculosis Santi Tuberculosis Elimi- Rs. 1,24,741 Elimination Programme, nation Programme at Tri- Karichal, vendrum District, Kerala Pulluvila P. O. Neyattin- kara (Via) Thiruvanthapuram, Kerala.

3. Miraben Ladies Mission, Repair and maintenance Rs. 17.01 lakhs Post Belatikiri, Via Govind- of Balvadrapur-Bhojadei- pur, District Dhenkanal, pur Via., Rampasi Rural Orissa-759 027. Road, Sadar Block, Dhen- kanal District, Orissa.

4. Vanvasi Kalyan Kendra, Priyadarshini Girls Hostel, Rs. 53 lakhs 36, Piroja Mansion, Vanvasi Kalyan Kendra, Opposite Grant Road Sta- Talasari Area, Thane Dist- tion (E), trict, Maharashtra. Bombay-400 007.

5. Rotary Club of Bombay, 5 Bombay Heart Brigades Rs. 30 lakhs subject to 3, CCI Chambers, Dinshaw in Bombay city. condition that medical Vatchha Road, services given would be Bombay-400 020. free of charge

6. General Medical and Sci- Drug treatment-cum-re- Rs. 314.62 lakhs entific Research Centre, habilitation centre for 31, Netaji Subhas Road, drug addicts (KPG Centre), Post Box No. 2229, Thakurpukur, Calcutta-700 001. Greater Calcutta.

7. Club Utkal Shree, Rural Sanitation Pro- Rs. 6.98 lakhs At-Daradparana, P. O. gramme in Blocks Bali- Titira, Via-Borikina, Distt. kuda and Erasama Dis- Jagatsinghpur, trict, Jagatsinghpur, Orissa-754 110. Orissa.

8. Society for the Rehabilita- Rehabilitation of Paraple- Rs. 7.50 lakhs tion of Paraplegics, gics at Plot No. 52, 9A, C/o Orthopaedic Deptt., Vashi, New Bombay. Main Building, 2^nd Floor, J. J. Hospital, Byculla, Bombay-400 008.

9. Private Teachers Women’s Godavari Jute Craft Train- Rs. 22.85 lakhs Association, MIG-44, ing Centre-Jute Handicraft Triveni Complex, T. T. training to 50 women in Nagar, Bhopal (M. P.) each of the four batches at Bhopal.

10. Baramati Agricultural Construction of and provi- Rs. 38.50 lakhs Development Trust, sion of furniture in Shara- At-Sharadanagar- dabai Pawar Viddhya Malegaon, Tal, Baramati, Niketan Primary and pre- District Pune, primary and secondary Maharashtra. school at Sharadanagar in Baramati District, Pune.

11. Vivekananda Industrial Accelerated rural water Rs. 40.18 lakhs and Rural Development supply under Mini Water Association (VIRDA), Supply Scheme at 26 Vil- Harishingh Street, lages of Tumkur taluk and Chickpet, Tumkur-572 101 24 villages of Gubbi taluk (Karnataka). of Tumkur District, Karnataka.

12. Jagriti, Sai Sadan, House Sri Sathya Sai Gramin Rs. 31 lakhs No. 551, Sector 8-B, Jagriti Seva Sadan (a multi- Chandigarh-160 018 dimensional rural welfare (Haryana). project) including health care, education, sports, spiritual activities and vocational training at vil- lage Darwa, District Yamuna Nagar, Haryana.

13. Anoopam Mission, Yogiji Maharaja Mahavid- Rs. 32.88 lakhs Brahmajyoti, Yogiji Marg, yalaya and educational Mogri Via., Anand, complex (college) for rural Gujarat-388 345. women at Dhari, Gujarat. -------

2. This notification shall remain in force for a period of one year in relation to the assessment year 1994-95, in respect of projects mentioned at serial Nos. 2, 3, 8 and 9 and for a period of two years in relation to the assessment years 1994-95 and 1995-96 in respect of projects mentioned at serial Nos. 1, 4, 5, 6, 7, 10, 12 and 13 and for a period of three years in relation to the assessment years 1994-95, 1995-96 and 1996-97, in respect of project at serial No. 11.

[No. 3451/F. No. NC-175/93

Notification: S.O.16(E)

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

Statute: INCOME TAX

Date of Issue: 11/1/1994

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 specifies the eligible projects and schemes and estimated cost thereof as mentioned in columns (3) and (4) respectively of the Table below to be undertaken by the company specified in the corresponding entry in column (2) of the said Table.

TABLE ------- Sl. Name of the Project or Maximum cost for No. institution Scheme which approved ------- (1) (2) (3) (4) -------

1. Bajaj Hindustan Ltd., (a) Public health and wel- Rs. 7.5 lakhs Regd. Office : Bajaj fare ; Bhawan, II Floor, Jamnalal (b) Rural Sanitation ; Bajaj Marg, (c) Drinking water supply ; 226, Nariman Point, (d) Non-conventional Bombay-400 021. energy development ; (e) Environment preserva- tion ; (f) Income generating activities ; (g) Non-formal education ; (h) Veterinary and animal husbandry ; (i) Agricultural extension ; (j) Rural extension service and (k) Emergency service during calamity. at Golagokarannath and Paliakalan, District Kheri, Uttar Pradesh.

2. Jindal Aluminium Ltd., Construction of school Rs. 125 lakhs Regd. Office & Works : building in 50 villages at Jindal Nagar, per annexure I. Tumkur Road, Bangalore-560 073. -------

2. This notification shall remain in force for a period of one year in relation to the assessment year 1994-95, in respect of project at serial No. 1 and for a period of two years in relation to the assessment years 1994-95 and 1995-96 in respect of project at serial No. 2.

ANNEXURE I

DETAILS OF VILLAGES

------- Sl. No. Name of villages ------- (1) (2) ------- 42 villages in Bangalore North Taluk, Bangalore District

1. Dasarahalli 2. Shettyhalli 3. Lakshmipura 4. Vadderahalli 5. Doddabylakere 6. Suivakota 7. Linganahalli 8. Madhappanahalli 9. Mattakoor 10. Tore Nagasandra 11. Bilejaji 12. Tirumalapura 13. Huralichickkanaballi 14. Tarabanahalli 15. Heggadevanapura 16. Chokkasandra 17. Nagaroor 18. Leggere 19. Cuikkabettahali 20. Hegganahalli 21. Bovipalya 22. Bettahalli 23. Kadabagere 24. Tilagarapalya 25. Kumbarahalli 26. Kempapura 27. Pilaihalli 28. Huskur 29. Gopalpura 30. K. G. Lakkenahalli 31. Soldevanahalli 32. Ganigarahalli 33. Averahalli 34. Oderahalli 35. Garudacharpalya 36. Andrahalli 37. Rajagopallanagar 38. Khadiranahalli 39. Kariobanahalli 40. Narsipura 41. Ivarakandapura 42. Kenganahalli 7 villages of Nelamangala Taluk, Bangalore Rural District 1. Hulligowdanahalli 2. Adepete 3. Shaambhattarapalya 4. Gollahalli 5. Mallapura 6. Arshinakunte 7. Bassenahalli 1 village of Doddaballapur Taluk, Bangalore Rural District 1. Sasaveghatta ------- [No.9452/F. No. NC-175/93

Notification: S.O.17(E)

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

Statute: INCOME TAX

Date of Issue: 11/1/1994

In exercise of the powers conferred by sub-section (1) read with clause (ii) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby rescinds the entries made against serial number 4 in lines 6 to 9 of the notification of the Government of India in the Ministry of Finance No. S. O. 729(E), dated 29-9-93, published in Part II of section 3, sub-section (ii) of the Gazette of India, dated September 29, 1993, as the project of Helpage India, Qutub Institutional Area, New Delhi, were also published in the Notification S. O. 602(E), dated 12-8-93, of the Government of India, in the Ministry of Finance published at page 4 of Part 2 of section 3, sub-section (ii) of the Gazette of India, dated 12-8-1993 :

This notification contains amendments to Income-tax Act carried out on 11^th January, 1994 not reproduced here as it is already contained in the body of the rules itself

Notification: S.O.724

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 11/1/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Samastha Kerala Jam Iyyathul Ulama, Calicut, Kerala, for the purpose of the said sub-clause for the assessment years 1990-91 to 1992-93, subject to the following conditions, namely :---

(i) the assessee will apply its income or accumulate for application, wholly and exclusively to the objects for which it is established ;

(ii) the assessee will not invest or deposit its funds (other than voluntary contributions received and maintained in the form of jewellery, furniture, etc.) for any period during the previous years relevant to the assessment years mentioned above otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11 ;

(iii) this notification will not apply in relation to any income being profits and gains of business, unless the business is incidental to the attainment of the objectives of the assessee and separate books of account are maintained in respect of such business.

[Notification No. 9450/F. No. 197/143/93-ITA-I

Notification: S.O.771

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 12/1/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Mar Thoma Syrian Church of Malabar, Kerala, for the purpose of the said sub-clause for the assessment years 1990-91 to 1992-93, subject to the following conditions, namely :---

(i) the assessee will apply its income or accumulate for application, wholly and exclusively to the objects for which it is established ;

[Notification No. 9454/F. No. 197/34/92-ITA-I

Notification: S.O.371

Section(s) Referred: 36 ,36(1) ,36(1)(viii)

Statute: INCOME TAX

Date of Issue: 13/1/1994

It is notified for general information that M/s. Parashwanth Housing Finance Corporation Limited, Harsiddha Chambers, 3^rd Floor, Ashram Road, Ahmedabad-380 014 have been approved by the Central Government as a Housing Finance Company for the purposes of section 36(1)(viii) of the Income-tax Act, 1961, for the assessment years 1987-88 and 1991-92 to 1994-95.

2. The approval is subject to the condition that the company will conform to and comply with the provisions under section 36(1)(viii) of the Income-tax Act, 1961.

[Notification No. 9456/F. No. 204/93-ITA-II

Notification: S.O.37(E)

Section(s) Referred: 10 ,10(15) ,10(15)(iv)

Statute: INCOME TAX

Date of Issue: 14/1/1994

In exercise of the powers conferred by item (h) of sub-clause (iv) of clause (15) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies “10. 5 per cent. (tax-free bonds) (Series 1-A bearing Serial Numbers 1 to 5,19,800 ; Series 1-B bearing Serial Numbers 1 to 3,100 ; Series 1-C bearing Serial Numbers 1 to 2,18,900 and Series 1-D bearing Serial Numbers 1 to 14,46,800) of an amount of Rupees 218.86 crores” to be issued by the Konkan Railway Corporation Limited for the purpose of the said item :

Provided that the benefit under the said item shall be admissible only if the holder of such bonds registers his name and his holding with the said Corporation.

[Notification No. 9457/F.No. 178/55/93-ITA-I]

Notification: S.O.38(E)

Section(s) Referred: 10 ,10(15) ,10(15)(iv)

Statute: INCOME TAX

Date of Issue: 14/1/1994

In exercise of the powers conferred by item (h) of sub-clause (iv) of clause (15) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies “10.5 per cent. (tax-free bonds) (Series 2-A bearing Serial Numbers 1 to 40,00,000) of an amount of Rupees 400 crores” to be issued by the Konkan Railway Corporation Limited for the purpose of the said item :

Provided that the benefit under the said item shall be admissible only if the holder of such bonds registers his name and his holding with the said Corporation.

[Notification No. 9458/F.No. 178/55/93-ITA-I]

Notification: S.O.1479

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 24/1/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Gaud Saraswat Brahmans Temple Trust, Bombay, for the purpose of the said sub-clause for the assessment year 1989-90.

[Notification No. 9461/F.No. 197/68/91-II(A-I)

Notification: S.O.1481

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 24/1/1994

In exercise of the powers conferred by sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Centre for Public Sector Studies, New Delhi, for the purpose or the said sub-clause for the assessment year 1989-90.

[Notification No. 9465/F.No. 197/23/82-IT(A-I)

Notification: S.O.772

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 24/1/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Arpana Trust, Karnal (Haryana), for the purpose of the said sub-clause for the assessment years 1994-95 to 1996-97, subject to the following conditions, namely :---

(i) the assessee will apply its income or accumulate for application, wholly and exclusively to the objects for which it is established ;

[Notification No. 9463/F. No. 197/159/93-ITA-I

Notification: S.O.773

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 24/1/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Goud Saraswat Brahmans Temple Trust, Bombay, for the purpose of the said sub-clause for the assessment years 1990-91 to 1992-93, subject to the following conditions, namely :---

(i) the assessee will apply its income or accumulate for application, wholly and exclusively to the objects for which it is established ;

[Notification No. 9462/F. No. 197/68/91-ITA-I

Notification: S.O.937

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 2/2/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Sri Vanamamalai Mutt, Nangunneri, Madras, for the purpose of the said sub-clause for the assessment years 1990-91 to 1992-93 subject to the following conditions, namely :---

(i) the assessee will apply its income, or accumulate for application, wholly and exclusively to the objects for which it is established ;

[Notification No. 9468/F. No. 197/262/87--ITA-I]

Notification: S.O.1485

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 4/2/1994

In exercise of the powers conferred by sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies India Trade Promotion Organisation, New Delhi, for the purpose of the said sub-clause for the assessment year 1989-90.

[Notification No. 9471/F.No. 197/84/93-IT(A-I)

Notification: S.O.1099

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 22/2/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Arulmigu Subramania Swamy Thirukkoil, Thiruchendur, Tamil Nadu, for the purpose of the said sub-clause for the assessment years 1990-91 to 1992-93 subject to the following conditions, namely :--

(i) the assessee will apply its income, or accumulate for application, wholly and exclusively to the objects for which it is established ;

[Notification No. 9484/F. No. 197/101/91-ITA-I

Notification: S.O.248(E)

Section(s) Referred: 54G ,54G(1)

Statute: INCOME TAX

Date of Issue: 2/3/1994

In exercise of the powers conferred by the Explanation below sub-section (1) of section 54G of the Income-tax Act, 1961 (43 of 1961), the Central Government, having regard to the population, concentration of industries, need for proper planning of the area and other relevant factors, hereby declares the areas falling within the limits of municipal corporation or municipality, as the case may be, mentioned in column (3) of the schedule hereto annexed and situated within the State shown in column (2) thereof, as urban areas for the purposes of sub-section (1) of section 54G of the Income-tax Act, 1961 (43 of 1961).

SCHEDULE ------- Name of the municipal corporation or Sl. No. Name of the State municipality situated in the State mentioned in column (2) ------- (1) (2) (3) -------

1 Maharashtra 1. Greater Bombay

2. Ahmed Nagar

3. Ichalkaranji

4. Jalgaon

5. Kalyan

6. Nagpur City

7. Nasik

8. Pimpri Chinchwad.

9. Pune Municipal Corporation

10. Pune Cantonment Board

11. Thane

12. Ulhas Nagar -------

2. This notification shall come into force on the date of its publication in the Official Gazette.

[Notification No. 9489 (F.No. 207/1/93-ITA.Il)

Notification: S.O.939

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 2/3/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Ramakrishna Vedanta Math, Calcutta, for the purpose of the said sub-clause for the assessment years 1993-94 to 1995-96, subject to the following conditions, namely :---

(i) the assessee will apply its income or accumulate for application, wholly and exclusively to the objects for which it is established ;

[Notification No. 9487/F. No. 197/81/93-ITA-I

Notification: S.O.940

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 4/3/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies His Holiness The Dalai Lama’s Charitable Trust, Dharamsala, Himachal Pradesh, for the purpose of the said sub-clause for the assessment years 1990-91 to 1992-93 subject to the following conditions, namely :---

(i) the assessee will apply its income or accumulate for application, wholly and exclusively to the objects for which it is established ;

[Notification No. 9491/F. No. 197/137/93-ITA-II

Notification: S.O.941

Section(s) Referred: 80G ,80G(2) ,80G(2)(b)

Statute: INCOME TAX

Date of Issue: 9/3/1994

In exercise of the powers conferred by clause (b) of sub-section (2) of section 80G of the Income-tax Act, 1961, (43 of 1961), the Central Government hereby notifies the Thali Mahavishnu Temple, Azhinhilam, Malappuram District, Kerala, to be a place of public worship of renown throughout the State of Kerala for the purpose of the said section.

[Notification No. 9496/F. No. 176/16/94--ITA-I]

Notification: S.O.1096

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 16/3/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Nathdwara Temple Board, Nathdwara (Rajasthan), for the purpose of the said sub-clause for the assessment year 1989-90.

[Notification No. 9500/F. No. 197/154/89-ITA-I

Notification: S.O.1097

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 16/3/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Nathdwara Temple Board, Nathdwara (Rajasthan) for the purpose of the said sub-clause for the assessment years 1990-91 to 1992-93 subject to the following conditions, namely :--

(i) the assessee will apply its income, or accumulate for application, wholly and exclusively to the objects for which it is established ;

[Notification No. 9501/F. No. 197/154/89-ITA-I

Notification: S.O.1098

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 16/3/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Arulmigu Mariamman Temple, Samayapuram, Tamil Nadu, for the purpose of the said sub-clause for the assessment years 1993-94 to 1995-96 subject to the following conditions, namely :--

(i) the assessee will apply its income, or accumulate for application, wholly and exclusively to the objects for which it is established ;

[Notification No. 9502/F. No. 197/118/93-ITA-I

Notification: S.O.224(E)

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

Statute: INCOME TAX

Date of Issue: 16/3/1994

TABLE ------- Sl. Name of the Project or Maximum cost No. institution Scheme for which approved ------- (1) (2) (3) (4) ------

1. Arun Institute of Rural Activities associated with Rs. 22 lakhs Affairs, At-Aswakhola, comprehensive Rural Deve- P. O. Karamul, lopment Project in Gondia, Via-Mahimagadi, Bhuban and Kankadahad Distt, Dhenkanal, Orissa. Blocks of District Dhenkanal, Orissa.

2. Shree Bharat Saraswati Construction of building of Rs. 215.25 lakhs Mandir Sansad, Arts and Commerce College, Shardagram, Via-Mangrol, Rural Science and Pharmacy Distt. Junagarh, Gujarat. College, Industrial Training Institute and Hostel at Shardagram.

3. The Memorial Fund of Diasas- World Memorial Fund Rs. 40,41,600 ter Relief India, T. B. Project-Four mobile C/o The Delhi Cheshire teams at Sikkim, Himachal Home, Okhla Road, Pradesh, Surat and Delhi. New Delhi.

4. Andhra Mahila Sabha Trust Training and Rehabilitation Rs. 11.40 lakhs Road, Mahila Sabha Building of Rural Women in five voca- University Road, tions, i.e., Sericulture, Dairy Hyderabad-44. management, Tailoring, Embrodiery, Growing Vege- tables and Flower Plants and Oilseeds Production in Ibra- himpatnam Block, Ranga- reddy Distt., A. P.

5. Bhartiya Shikshan Avam Construction of Saraswati Rs. 169.69 lakhs Sodh Parishad, Jyoti Bhavan, Vidhya Mandir Residential Post : Kasturba Gandhi High School for tribals with Ashram, Govindpur, Vocational Training Centre at Distt. Dhanbad, Bihar village Ratanpur, P. O. & Police Station Tundi, Distt. Dhanbad, Bihar.

6. Abinav Pragati Samiti, (a) Women’s training in sew Rs. 2.55 lakhs Post Bagar, ing and embroidery ; Distt. Jhunjhunu, Rajasthan. (b) Book bank for poor stu- Rs. 56,300 dents. (both activities at Bagar, Distt. Jhunjhunu, Rajasthan.)

7. Lalaram Gupta Charitable Lalaram Gupta Charitable Rs. 75 lakhs Trust, 4341, Vijay Nagar Trust---Construction and Colony, Agra-282 004. running of Sports Centre and Agra (U. P.)

8. Baroda Citizens’ Council, Low cost sanitation and hous- Rs. 22.5 lakhs Above Health Museum, ing---503 houses for slum Sayajibaug, Baroda-390018, dwellers in Atladra area, Gujarat. Baroda.

9. Bochasanwasi Shri Akshar Relief, rehabilitation and aid Rs. 700 lakhs Purshottam Sanstha, to victims of earthquake in Shahibag Road, villages Konjigad, Samudral, Ahmedabad-4. Kalnimbala, Uditpur, Mur- shidpur, Kaddora and Kaddeo Nimbala in Maharashtra

10. Karnataka Charitable Trust, Mobile Health Clinic Rs. 5 lakhs Jindal Nagar, Tumkur Road, Bangalore-73.

11. Greater Cochin Development International Stadium at Rs. 1,000 lakhs Authority, Cochin-682 020 Cochin (A Sports Project of Greater Cochin Development Authority).

12. Nishkam Sikh Welfare Coun- Mata Gujari Old Age Home at Rs. 67.85 lakhs cil (Regd.), BF-33, Tagore village Khanpur, Kharar, Garden, New Delhi-27. Ditt. Ropar, Punjab. -------

2. This notification shall remain in force for a period of one year in relation to the assessment year 1994-95 in respect of project mentioned at serial number 6 and for a period of two years in relation to the assessment years 1994-95 and 1995-96 in respect of projects mentioned at serial numbers 2, 3, 4, 10 and 11 and for a period of three years in relation to the assessment years 1994-95, 1995-96 and 1996-97 in respect of project at serial numbers 1, 5, 7, 8, 9 and 12.

[No. 9497/F. No. NC-207/93

Notification: S.O.225(E)

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

Statute: INCOME TAX

Date of Issue: 16/3/1994

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 specifies the eligible projects and schemes and estimated cost thereof as mentioned in columns (3) and (4) respectively of the table below to be undertaken by the company specified in the corresponding entry in column (2) of the said Table.

TABLE ------- Sl. Name of the Project or Maximum cost No. institution Scheme for which approved ------- (1) (2) (3) (4) -------

1. Shanti Gears Limited, Construction of five class rooms- Rs. 10 lakhs 304-A, Trichy Road, Weavers Colony Elementary Singanallur, Coimbatore-5. School at Ondipudur, Coimba- tore.

2. Tamil Nadu Urban Finance Low cost sanitation-cum- Rs. 70.05 lakhs and Infrastructure Develop- Scavenger rehabilitation ment Corporation Ltd., 84, scheme in 16 municipalities T. T. K. Road, Alwarpet, of Tamil Nadu as per Madras-600 018. annexure “I” -------

2. This notification shall remain in force for a period of one year in relation to the assessment year 1994-95 in respect of project at serial number 1 and for a period of two years in relation to the assessment years 1994-95 and 1995-96 in respect of project at serial number 2.

[No. 9498/F. No. NC-207/93]

ANNEXURE I ------- Sl. No. Name of the municipality -------

1. Bodinayakanur 2. Chidambaram 3. Cumbum 4. Devakottai 5. Dharapuram 6. Golden Rock 7. Kovilpatti 8. Melapalayam 9. Melur 10. Myladuthurai 11. Ranipet 12. Rasipuram 13. Sengottai 14. Srirangam 15. Thiruvathipuram 16. Tirumangalam -------

Notification: S.O.226(E)

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

Statute: INCOME TAX

Date of Issue: 16/3/1994

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 hereby amends Notification No. S.O. 214(E), dated 29^th March, 1993 ;

This notification contains Amendment to Income-tax Act, 1961 carried out on 16^th March, 1994 not reproduced here as it is already contained in the body of the Act itself

Notification: S.O.228(E)

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

Statute: INCOME TAX

Date of Issue: 17/3/1994

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 and schemes and 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 deduction under said section 35AC.

TABLE ------- Sl. Name of the Project or Scheme and Maximum No. institution estimated cost thereof amount of cost to be allowed as deduction under section 35AC ------- (1) (2) (3) (4) ------- 1. Jalpaiguri Indoor, Badminton Augmentation and promotion Rs. 3.74 lakhs Players’ Association, Pabitra of game of badminton through Pura, P. O. and District Jalpai- coaching to 75 selected poten- guri, West Bengal. tial junior and sub-junior play- ers in the Academy at Jalpaiguri, likely to cost Rs. 3.74 lakhs.

2. S.S. Memorial Educational Construction of 600 dwelling Rs. 232.63 lakhs Society, Registered Office Sri units and installation of 120 Chamkaur Sahib, Ropar Dis- water pumps benefiting 600 trict, Punjab-140 012. economically weaker section families in 60 villages of Chamkaur Sahib Block, Ropar, Punjab, likely to cost Rs. 232.63 lakhs. Note.-The project shall con- tinue to be an eligible project subject to the condition that no transfer by way of mort- gage or sale of dwelling units will be made by beneficiaries for a period of five years.

3. Gramin Vikas Mandal, Village Running of short-term voca- Rs. 61,250 Nihalgarh, Post Office Ram- tional training programme for bass, District, Bhiwani, 25 women (with family income Haryana-123 310 below Rs. 11,000 per annum) at village Nihalgarh, District, Bhiwani, Haryana, likely to cost Rs. 61,250.

4. Akhand Jyot Foundation, C/o Construction of building in an Rs. 26.48 lakhs Nirmal Nursing Home, area of 600 sq.ft. with equip- Kochrab Paldi, Ahmedabad-6. ment and furniture for running a vocational training centre imparting training in 15 disci- plines to weaker section families having income below Rs. 2,000 p.m. on a community welfare centre at Vasna, Ahmedabad, likely to cost Rs. 26.48 lakhs.

5. Ankleshwar Industrial Develop- Development and extension of Rs. 600 lakhs ment Society, K-1/205, GIDC educational, medical and sports Industrial Estate, Post Box No. facilities to rural areas (through 24, Ankleshwar-393 002. construction of school building, centre of education and rooms in schools with provision of equipment, mobile educational van, hospital building with equipment mobile medical unit and prevention and cure of occupational diseases and ground tracks and auditorium/ stadium) in 50 villages around Ankleshwar, likely to cost Rs. 600 lakhs.

6. SEWA-Rural (Society for Educa- Integrated rural development Rs. 418.5 lakhs tion, Welfare and Action-Rural), through health and medical at & Post Office Jhagadia, Dis- services for rural poor and trict, Bharuch-393 110. tribals, vocational training to tribals and rural poor between age of 15 to 35 years for poverty alleviation, income generation activities for development of women, promotion of gramo- dyog (cottage industries) for poverty alleviation and help to rural poor for constructing low cost houses, likely to cost Rs. 739 lakhs.

7. Jan Kalyan Trust, D-48, Sec- Construction of Anand Niketan Rs. 111 lakhs tor 20, NOIDA, District, Vridh Sewa Ashram to provide Ghaziabad, U.P.-201 301 free accommodation to 159 old people above 60 years of age at NOIDA, Ghaziabad, likely to cost Rs. 111 lakhs.

8. Social Action for Manpower (a) Construction of 6 balsadans ; Rs. 24.24 lakhs Creation, Gulmohar, 3/10, (b) Maintenance of 60 orphans Viman Nagar, Nagar Road, and destitute children ; and Pune-411 014. (c) Construction of vocational training centre for imparting training in three disciplines to twenty trainees every year (both balsadans and training centre will be at Gutnumbe 203, Vil- lage Bhaje, Taluk, Maval, Pune District, likely to cost Rs. 24.24 lakhs.

9. Despalaya, EF-33, Janak Puri, Extension and expansion of Rs. 36.55 lakhs New Delhi-110 058. school in building located at Sanjay Colony, Okhla, Phase-11, New Delhi, construction of 25 additional rooms in the school for free education to 1,000 chil- dren of slum dwellers and vo- cational training to 300 chil- dren/youth in five disciplines, likely to cost Rs. 36.55 lakhs. 10. Hindu Mission Hospital, 36, Expansion of Hindu Mission Rs. 96 lakhs G.S.T. Road, Madras-600 045. Hospital by addition of Geriat- ric Division and Opthalmic Block (7,400 sq. ft. area for each) to benefit living in and around Tambaram, likely to cost Rs. 96 lakhs.

11. Bhagwan Mahavir Viklang Provision of artificial limbs and Rs. 350 lakhs Sahayata Samiti, Sawai other rehabilitated aids to am- Mansingh Hospital, Jaipur- putees, polio-affected disabled 302 004. persons, hard of hearing, medi- cines and special shoes to per- sons suffering from leprosy various types of financial aid and other support for self- employment and rehabilitation of the handicapped persons, likely to cost Rs. 350 lakhs.

12. Murleidhor Jalan Foundation, Integrated Rural Development Rs. 417.74 lakhs 25, Ballygunge Circular Road, project comprising construction Calcutta-700 019. of twenty-five primary schools, ten community centres, one vocational training centre at Dibrugarh, one hundred old age homes, one hundred tubewells, five health centres, mobile dis- pensaries, road construction, one hundred dwelling units for poor, one hundred low-cost latrines and first phase of sports stadium, likely to cost Rs. 417.74 lakhs

13. Poona District Leprosy Com- (a) Running of Dr. Bandora Rs. 52.15 lakhs mittee, “Manisha”, 2^nd Floor, Walla Leprosy Hospital for free Flat No. 35, 2-A, Moledina treatment of leprosy patients ; Road, Pune-411 001. (b) Construction and running of Engineering Rehabilitation Cen- tre for training of 75 cured leprosy patients. (Both activities at Kondhawa Badruk, Taluka Haveli, District Pune), likely to cost Rs. 103.14 lakhs.

14. Jamnalal Bajaj Foundation, Accelerated water supply by Rs. 17.26 lakhs Bajaj Bhawan, 2^nd Floor, 226 installation of 175 hand pumps Nariman Point, Jamnalal at Gola and Shikohabad (U.P.) ; Bajaj Marg, Bombay-400 021. construction of 1980 low cost latrines at Gola and Shikohabad in Uttar Pradesh, Udaipur in Rajasthan and Wardha in Maharashtra and other rural development activities such as Eye relief camps, vocational training of youth belonging to Scheduled Caste, Scheduled Tribes, balwadis, etc., likely to cost Rs. 17.26 lakhs. -------

2. This notification shall remain in force for a period of one year in relation to the assessment year 1994-95 in respect of project mentioned at serial number 14, for a period of two years in relation to the assessment years 1994-95 and 1995-96 in respect of projects mentioned at serial numbers 1, 2, 3, 4 and 8 and for a period of three years in relation to the assessment years 1994-95, 1995-96 and 1996-97 in respect of the projects at serial numbers 5, 6, 7, 9, 10, 11, 12 and 13.

[No. 9503/F. No. NC-18/94

Notification: S.O.229(E)

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

Statute: INCOME TAX

Date of Issue: 17/3/1994

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 specifies the eligible projects and schemes and estimated cost thereof as mentioned in column (3) of the Table below to be undertaken by the company specifies in the corresponding entry in column (2) of the said table and also specifies in the corresponding entry 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 thereof amount of cost to be allowed as deduction under section 35AC ------- (1) (2) (3) (4) -------

1. Swagat Medical and Educa- Construction of Swagat Medical Rs. 62 lakhs tion Centre, C/o Tushar Agen- Centre at Parade Ground, near cies, Buta Ram Market, the Office of Olypmpic Associa- Jammu. tion, Jammu, likely to cost Rs. 62 lakhs. Note.-The project shall con- tinue to be an eligible project subject to the conditions that the company shall, --- (a) charge 40 per cent. to 45 per cent of the existing market rates for different clinical tests for a period of three years ; (b) provide free diagnosis for three years to 25 per cent. of the total patients with a family income not exceeding Rs. 12,000 per annum ; and (c) allow a rebate of 20 per cent. on the cost of medical treatment for three years to 25 per cent. of the total patients having family income between Rs. 12,000 to Rs. 18,000 per annum.

2. Jindal Aluminium Limited, Construction of sub-way No. 4 Rs. 20 lakhs Registered Office and Works, across the National Highway Jindal Nagar, Tumkur Road, No. 4 (Bangalore-Tumkur Road) Bangalore-560 073 at 16^th k.m. stone likely to cost Rs. 20 lakhs. -------

2. This notification shall remain in force for a period of one year in relation to the assessment year 1994-95 in respect of project at serial number 2 and for a period of two years in relation to the assessment years 1994-95 and 1995-96 in respect of project at serial number 1.

[No. 9504/F. No. NC-18/94

Notification: S.O.1169

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 18/3/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Sri Devarajswamy Devasthanam, Kancheepuram, Tamil Nadu, for the purpose of the said sub-clause for the assessment year 1989-90.

[Notification No. 9507/F. No. 197/127/93-ITA-I

Notification: S.O.1170

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 18/3/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Sri Devarajaswamy Devasthanam, Kancheepuram, Tamil Nadu, for the purpose of the said sub-clause for the assessment years 1990-91 to 1992-93 subject to the following conditions, namely :--

(i) the assessee will apply its income, or accumulate for application, wholly and exclusively to the objects for which it is established ;

[Notification No. 9508/F. No. 197/127/93-ITA-I

Notification: S.O.1502

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 18/3/1994

In exercise of the powers conferred by sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Research Information System for the Non-Aligned and Other Developing Countries (RIS), New Delhi, for the purpose of the said sub-clause for the assessment year 1989-90.

[Notification No. 9505/F.No. 197/177/93-ITA-I

Notification: S.O.232(E)

Section(s) Referred: 10 ,10(23D)

Statute: INCOME TAX

Date of Issue: 18/3/1994

In exercise of the powers conferred by clause (23D) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies Kothari Pioneer Mutual Fund authorised by the Securities and Exchange Board of India as a Mutual Fund for the purposes of the said clause.

[No. 9509/F. No. 149/177/93-TPL]

Notification: S.O.251(E)

Section(s) Referred: 10 ,10(23D)

Statute: INCOME TAX

Date of Issue: 24/3/1994

In exercise of the powers conferred by clause (23D) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies Taurus Mutual Fund authorised by the Securities and Exchange Board of India and registered in accordance with the Securities and Exchange Board of India (Mutual Funds) Regulations, 1993, made under the Securities and Exchange Board of India Act, 1992 (15 of 1992), as a Mutual Fund for the purposes of the said clause.

[No. 9512/F. No. 149/211/93-TPL

Notification: S.O.942

Section(s) Referred: 36 ,36(1) ,36(1)(viii)

Statute: INCOME TAX

Date of Issue: 28/3/1994

In exercise of the powers conferred by clause (viii) of sub-section (1) of section 36 of the Income-tax Act, 1961, the Central Government hereby approves Messrs. Can Fin Homes Limited, Shanti Kutir, No. 32, 11^th Floor, Race Course Road, Bangalore--560 001, as a company for the purpose of the said clause for the assessment years 1994-95 to 1996-97.

2. The approval is subject to the condition that the company will conform to and comply with the provisions under section 36(1)(viii) of Income-tax Act, 1961.

[Notification No. 9513/F. No. 204/7/93--ITA-II]

Notification: S.O.1507

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 29/3/1994

In exercise of the powers conferred by sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies The National Foundation for Teachers’ Welfare, New Delhi, for the purpose of the said sub-clause for the assessment years 1985-86 to 1989-90.

[Notification No. 9515/F.No. 197/2/87-ITA-I

Notification: S.O.267(E)

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

Statute: INCOME TAX

Date of Issue: 29/3/1994

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 and schemes and 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 deduction under the said section 35AC.

TABLE ------- Sl. Name of the Project or Scheme and Maximum No. institution estimated cost thereof amount of cost to be allowed as deduction under section 35AC ------- (1) (2) (3) (4) -------

1. Greater Visakha Leprosy Construction of Training-cum- Rs. 48.38 lakhs Treatment and Health Educa- Production Centre for rehabili- tion Scheme, 21-1-2, A.V.N. tation of leprosy patients and College Road, Visakhapat- other handicapped persons on nam, Pin-530 001. four acres land by the side of National Highway 510 kms. away from Visakhapatnam and running the said centre for imparting free training in eight disciplines of duration from six months to two years to disabled persons whose income is less than Rs. 750 per month, likely to cost Rs. 48.38 lakhs.

2. M.D. Mehta Education Trust, Establishment with equipment Rs. 12.85 lakhs C/o NHB Bearings Limited, and furniture of M.D. Mehta 309, Shahid Bhagat Singh Vocational Training Centre at Road, Bombay-400 038. Village Dhrol, Jamnagar, Gujarat and running the said centre for free training in embroidery, needle work, knitwear hand and machine and native hand- embroidery to women in age group of 15-30 years having low income, likely to cost Rs. 13 lakhs. 3. Navajyoti Kishore Club, At Integrated Rural Development Rs. 6.16 lakhs Bhunipur, P.O. Banasingh, scheme comprising,--- Dhenkanal, Orissa (a) weaving scheme for 30 women, (b) sanitary and housing for 20 families, (c) agriculture based schemes for 100 families, and, (d) goatery for 30 families, likely to cost Rs. 6.16 lakhs.

4. Prabuddha Bharati Shishu- Construction of Rama Krishna Rs. 11.03 lakhs tirtha, Khirinda, Krishna- Jnanpith Community Hall at priya, Midnapore, West Ben- Plots Nos. 586, 589 and 591 of gal-721 140. Mouzakhirinda J.L. No. 10, P.S. Pingla, P.O. Krishnapriya, Dis- trict Midnapore, for benefit of people belonging to weaker section in Midnapore, likely to cost Rs. 11.03 lakhs.

5. Shree Bhagwat Vidyapeeth, Construction of a 200 bedded Rs. 1,381.25 Krishna Dham, Sola, hospital named as Nirmay Tirth, lakhs Ahmedabad-382 481. with mobile dispensaries at Sola, District Ahmedabad for providing free medical treat- ment including examination, dispensation of medicines, pre- operative diagnosis, surgical operation and post operative care and providing beds and diet free of cost to patients admitted in the hospital and free stay for relatives of patients from distant places, likely to cost Rs. 1,381.25 lakhs.

6. SOS Chidren’s Village of Administration and mainten- Rs. 3,291 lakhs India, A-38, Kailash Colony, ance of 27 existing villages for New Delhi-110 048. providing free clothing, education and shelter and family environment to desti- tute, orphaned and aban- doned children, likely to cost Rs. 3,291 lakhs.

7. Women’s Development (a) Wasteland development on Rs. 234.63 lakhs Organisation, 4/54, D. A. V. 500 hectares land by planting College Road, AGAVE plant at 600 villages in Dehradun-248 001 (U.P.) the districts of Saharanpur, Dehradun and Hardwar in U.P. (b) Construction of building with equipment at Niranjanpur, Block Raipur, District Dehra- dun, Nupur Tehsil, Roorkee, District Saharanpur Village Chabra, Sahaspur District, Dehradun for providing train- ing production-cum-employ- ment oriented programme in textile in two batches compris- ing 75 trainees in each batch per year ; Both (a) and (b) schemes likely to cost Rs. 234.63 lakhs.

8. Bharat Sevashram Sangh, (a) Construction and furnishing Rs. 79.46 lakhs 211, Rash Behari Avenue, of high school building in Calcutta-700 019. 839.72 sq. mtrs. area which includes construction of bound- ary walls, play ground, etc., at Killari, District Latur, Mahara- shtra, likely to cost Rs. 26 lakhs. (b) Construction and furnishing of Pranbananda Women’s Col- lege building in 43,500 sq. ft. area including site development and provision for water pump, generator, library books, sports games instruments, etc., likely to cost Rs. 79.46 lakhs.

9. All India Tennis Association, Construction of Tennis stadium Rs. 314.70 lakhs B-3/7, Asaf Ali Road, at DLTA Complex, R.K. Puram, New Delhi-110 002. Africa Avenue Marg, New Delhi having capacity of 6,000 persons with allied facilities for players including residential accommo- dation, administration and office space, etc., and running of tennis academy in it for free training, likely to cost Rs. 314.70 lakhs.

10. Ramakrishna Mission Rural Development Project Rs. 2.20 lakhs Sevashram, Village Athligari, named as Palli Unnayan P.O. Contai, District Midna- Prakalpa comprising,--- pore, West Bengal-721 401 (a) construction of a primary school building on land pro- vided by the Ramakrisha Mis- sion ; (b) providing drinking water through sinking tube-wells ; and (c) construction of 2,000 ft. Kachha link road from village Raghu Sardar Barh, Jalpai to main road, likely to cost Rs. 2.20 lakhs.

11. Shrujan Trust, Creation of employment oppor- Rs. 10 lakhs Behind G.E.B. Sub-station, tunities through embroidery Post Bhjodi, Tal-Bhuj Kutch, training programme for socially Gujarat. and economically backward communities living below poverty line in 19 villages of Kutch and Banaskantha District of Gujarat, likely to cost Rs. 10 lakhs.

12. Maharshi Karve Stree (a) Construction of Arts and Rs. 31.61 lakhs Shikshan Samstha, Commerce College at Karvena- Karvenagar, Pune-411 052. gar, Pune in which 75 per cent. beneficiaries will belong to eco- nomic and other backward classes, likely to cost Rs. 31.61 lakhs ; (b) construction of Phase III of Rs. 59.80 lakhs Maharshi Karve Stree Shikshan Samstha Cummins College of Engineering at Karvenagar, Pune, for imparting education to 180 students in three disci- plines of engineering, likely to cost Rs. 59.80 lakhs ; (c) construction of first floor Rs. 15.76 lakhs including kitchen and dinning unit above Venubai hostel block at Hignee Stree Shikshan Samstha to accommodate 226 students belonging to weaker sections and studying in one of the institutions run by Maharshi Karve Stree Shikshan Samstha, out of which 61 students will be provided mess facilities free of cost and 166 students will be provided mess facilities at half rates, likely to cost Rs. 15.76 lakhs.

13. Mahapat Yubashaki Club, Sustainable community deve- Rs. 7.13 lakhs Lokanathapur, Badasuanlo, lopment project involving,--- Kamakhyanagar, Dhenkanal, (i) Health and social education Orissa-759 039. including provision of study material for functional literacy, health check up camps, medi- cines ; medical instruments and construction of three tubewells ; (ii) Agro service scheme com- prising construction of co- ordination-cum-health and agro service centre for pro- viding training to 40 farmer representatives ; and (iii) Income generation pro- gramme in goating and piggery agricultural activities by providing 300 goats and 200 pigs to 100 families in Kankandahad Block, Dhen- kanal, Orissa ; likely to cost Rs. 7.13 lakhs.

14. P.A.C. Ramasamy Centenary Construction of fully equipped Rs. 386 lakhs Trust, “Ramamandiram” hospital named as Ramco Tenkasi Road, Rajapalayam, Apollo diagnostic centre at Tamil Nadu-626 117. Rajapalayam-626 117, Kama- rajar District, Tamil Nadu, likely to cost Rs. 386 lakhs provided that, --- (a) (i) 40 per cent. of common clinical tests are provided free and 25 per cent. at concessional rates ; (ii) 25 per cent. X-rays and ECG tests are provided free and 25 per cent. at a concessional rate ; and (iii) 25 per cent. other routine tests free and 25 per cent. at concessional rate ; (b) (i) Free treatment is given to those patients whose family income does not exceed Rs. 10,000 ; (ii) 25 per cent. to 35 per cent. concession to patients with annual family income between Rs. 10,000 to Rs. 15,000.

15. Dr. Sheela Sharma Construction of 200 bedded Rs. 499.58 lakhs Memorial Charitable Trust hospital named as Dr. Sheela 2517, Rani Mandi P.O. Sharma Memorial Charitable Gayatri Tapobhumi, Cancer Hospital at Azampur, Mathura-281 003 Mathura, Uttar Pradesh to pro- Uttar Pradesh. vide, --- (a) free treatment to patients with income below Rs. 1,200 per month ; and (b) 50 per cent. concessional treatment to patients with income between Rs. 1,200 and Rs. 2,400 per month ; likely to cost Rs. 499.58 lakhs.

16. Krishnamurti Foundation Integrated Rural Development Rs. 51.40 lakhs India, 64-65, Greenways scheme providing, ---- Road, Madras-600 028. (a) rural education through 10 schools and one research-cum- training centre ; (b) health care through mobile clinic, borewells, toilet facilities, nutrition supplement for chil- dren and preventive medica- tion ; (c) dairy services comprising artificial insemination and medical assistance ; and (d) vocational training by con- structing building with four rooms for training in five voca- tions at Rishi Valley Education Centre, Chitoor District, Andhra Pradesh, likely to cost Rs. 51.40 lakhs.

17. ALERT-INDIA (Association for Detection, treatment and cure Rs. 190.32 lakhs Leprosy Education, Rehabili- of,--- tation and Treatment-India), (a) leprosy patients under Urban 6-B, Mukhyadhyapak Bhavan, Leprosy Control Projects at 3^rd Floor, Road No. 24, Greater Bombay and New Sion(W), Bombay-400 022. Bombay ; (b) T.B. patients under T.B. Control Project at New Bombay ; and (c) running of integrated health care project at Airoli, Bombay. The benefit under (a), (b) and (c) shall be given to slum dwell- ers and weaker section persons living in Bombay, likely to cost Rs. 190.32 lakhs. -------

2. This notification shall remain in force for a period of two years in relation to the assessment years 1994-95 and 1995-96 in respect of projects mentioned at serial numbers 4, 12, 13 and 14 and for a period of three years in relation to the assessment years 1994-95, 1995-96 and 1996-97 in respect of projects mentioned at serial numbers 2, 3, 5, 7, 8, 9, 10, 11, 15 and 16 and for a period of three years in relation to the assessment years 1995-96, 1996-97 and 1997-98 in respect of project mentioned at serial numbers 1, 6 and 17.

[No. 9524/F. No. NC-32/94

Notification: S.O.268(E)

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

Statute: INCOME TAX

Date of Issue: 29/3/1994

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 Ujjain Charitable Trust Hospital and Research Centre, an institution specified in column (2) against serial number 4 of the Table in Notification of the Government of India, Ministry of Finance (Department of Revenue), No. S.O. 602(E), dated 12^th August, 1993, for a further period of two years in relation to the assessment years 1995-96 and 1996-97 for carrying out the eligible projects and schemes at the estimated cost as mentioned against it in the corresponding columns 3 and 4 of the Table in the said notification and amends the said notification as follows, namely :---

This notification contains Amendments to Income-tax Act, 1961 carried out on 29^th March, 1994 not reproduced here as it is already contained in the body of the Act itself

Notification: S.O.269(E)

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

Statute: INCOME TAX

Date of Issue: 29/3/1994

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 amends the notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, No. S. O. 214(E), dated 29^th March, 1993 ;

This notification contains Amendment to Income-tax Act, 1961 carried out on 29^th March, 1994 not reproduced here as it is already contained in the body of the Act itself

Notification: S.O.289(E)

Section(s) Referred: 80L ,80L(1) ,80L(1)(ii)

Statute: INCOME TAX

Date of Issue: 29/3/1994

In exercise of the powers conferred by clause (ii) of sub-section (1) of section 80L of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies 50,00,000 unsecured Redeemable Subordinated Floating Interest Rate Bonds in the nature of promissory notes of face value of rupees 1000 each issued by the State Bank of India for the purpose of the said clause.

[Notification No. 9520/F. No. 178/86/93-ITA-I

Notification: S.O.279(E)

Section(s) Referred: 295

Statute: INCOME TAX

Date of Issue: 31/3/1994

In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely :--

This notification contains Amendment to Income-tax (First Amendment) Rules, 1994 carried out on 31^st March, 1994 not reproduced here as it is already contained in the body of the Rules itself

Notification: S.O.280(E)

Section(s) Referred: 10 ,10(23D)

Statute: INCOME TAX

Date of Issue: 31/3/1994

In exercise of the powers conferred by clause (23D) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies Morgan Stanley Mutual Fund authorised by the Securities and Exchange Board of India and registered in accordance with the Securities and Exchange Board of India (Mutual Funds) Regulations, 1993, made under the Securities and Exchange Board of India Act, 1992 (15 of 1992), as a Mutual Fund for the purposes of the said clause.

[No. 9529/F. No. 149/47/94-TPL

Notification: S.O.1095

Section(s) Referred: 10 ,10(23)

Statute: INCOME TAX

Date of Issue: 12/4/1994

In exercise of the powers conferred by clause (23) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the Petroleum Sports Control Board, New Delhi, for the purpose of the said sub-clause for the assessment years 1990-91 to 1992-93 subject to the following conditions, namely :--

(i) the assessee will apply its income, or accumulate it for application, in consonance with the provisions of sub-sections (2) and (3) of section 11, as modified by the said clause (23) for such accumulation, wholly and exclusively to the objects for which it is established ;

(ii) the assessee will not invest or deposit its funds [other than voluntary contributions received and maintained in the form of jewellery, furniture or any other article as may be notified by the Board under the third proviso to the aforesaid clause (23)] for any period during the previous year(s) relevant to the assessment year(s) mentioned above otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11 ;

(iii) the assessee will not distribute any part of its income in any manner to its members except as grants to any association or institution affiliated to it ; and

(iv) this notification will not apply in relation to any income, being profits and gains of business, unless the business is incidental to the attainment of the objectives of the assessee and separate books of account are maintained in respect of such business.

[Notification No. 9531/F. No. 196/24/93-ITA-I

Notification: S.O.1231

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 12/4/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following modification in its Notification No. 9462 (F. No. 197/68/91-ITA-I) dated 24-1-94 :--

This notification contains Corrigendum to Income-tax Act, 1961 carried out on 12^th April, 1994 not reproduced here as it is already contained in the body of the Act itself

Notification: S.O.1172

Section(s) Referred: 36 ,36(1) ,36(1)(viii)

Statute: INCOME TAX

Date of Issue: 13/4/1994

In exercise of the powers conferred by clause (viii) of sub-section (1) of section 36 of the Income-tax Act, 1961, the Central Government hereby approves M/s. SCICI Ltd., 141, Maker Tower ‘F’, Cuffe Parade, Bombay-400 005, as a company for the purpose of the said clause for assessment years 1994-95 to 1996-97.

2. The approval is subject to the condition that the company will conform to and comlpy with the provisions under section 36(1)(viii) of the Income-tax Act, 1961.

[Notification No. 9534/F. No. 204/20/93-ITA-II

Notification: S.O.1111

Section(s) Referred: 36 ,36(1) ,36(1)(viii)

Statute: INCOME TAX

Date of Issue: 25/4/1994

In exercise of the powers conferred by clause (viii) of sub-section (1) of section 36 of the Income-tax Act, 1961, the Central Government hereby approves Fairgrowth Home Finance Ltd., 22/11, Vittal Mallya Road, Bangalore-560 001, as a company for the purpose of the said clause for the assessment years 1991-92 to 1994-95.

The approval is subject to the condition that the company will conform to and comply with the provisions under section 36(1)(viii) of the Income-tax Act, 1961.

[Notification No. 9536/F. No. 204/17/92-ITA. II

Notification: S.O.1112

Section(s) Referred: 36 ,36(1) ,36(1)(viii)

Statute: INCOME TAX

Date of Issue: 26/4/1994

In exercise of the powers conferred by clause (viii) of sub-section (1) of section 36 of the Income-tax Act, 1961, the Central Government hereby approves Technology Development and Information Company of India Limited, Leo Complex, 5^th Floor, 44 and 45, Residency (Cross Road), Bangalore-560 025, as a company for the purpose of the said clause for the assessment years 1994-95 to 1996-97.

The approval is subject to the condition that the company will conform to and comply with the provisions under section 36(1)(viii) of the Income-tax Act, 1961.

[Notification No. 9537/F. No. 204/27/93-ITA. II

Notification: S.O.1234

Section(s) Referred: 36 ,36(1) ,36(1)(viii)

Statute: INCOME TAX

Date of Issue: 29/4/1994

In exercise of the powers conferred by clause (viii) of sub-section (1) of section 36 of the Income-tax Act, 1961, the Central Government hereby approves Risk Capital and Technology Finance Corporation Ltd., Scope Complex Core-V, Lodi Road, Post Box No. 3901, New Delhi-110 003, as a company for the purpose of the said clause for the assessment years 1993-94, 1994-95 and 1995-96.

The approval is subject to the condition that the company will conform to and comply with the provisions under section 36(1)(viii) of the Income-tax Act, 1961.

[Notification No. 9538/F. No. 204/16/93-ITA. II

Notification: S.O.1306

Section(s) Referred: 10 ,10(23E)

Statute: INCOME TAX

Date of Issue: 11/5/1994

In exercise of the powers conferred by clause (23E) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies Exchange Risk Administration Fund set up by the Power Finance Corporation Limited, a public financial institution notified under sub-section (2) of section 4A of the Companies Act, 1956, for the purpose of the said clause.

[Notification No. 9542/F. No. 194/1/94-ITA-I

Notification: S.O.369(E)

Section(s) Referred: 295

Statute: INCOME TAX

Date of Issue: 12/5/1994

This notification contains Amendment to Income-tax (Third Amendment) Rules, 1994 carried out on 12^th May, 1994 not reproduced here as it is already contained in the body of the Rules itself

Notification: S.O.370(E)

Section(s) Referred: 295

Statute: INCOME TAX

Date of Issue: 12/5/1994

This notification contains Amendment to Income-tax (Second Amendment) Rules, 1994 carried out on 12^th May, 1994 not reproduced here as it is already contained in the body of the Rules itself

Notification: S.O.1355

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 20/5/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Sri Ganapati Sachchidananda Avadhoota Datta Peetha Trust ®, Mysore, for the purpose of the said sub-clause for the assessment years 1993-94 to 1995-96 subject to the following conditions, namely :--

(i) the assessee will apply its income, or accumulate for application, wholly and exclusively to the objects for which it is established ;

[Notification No. 9546/F. No. 197/16/94-ITA-I

Notification: S.O.416(E)

Section(s) Referred: 295

Statute: INCOME TAX

Date of Issue: 30/5/1994

This notification contains Amendment to Income-tax (Fourth Amendment) Rules, 1994 carried out on 30^th May, 1994 not reproduced here as it is already contained in the body of the Rules itself

Notification: S.O.1405

Section(s) Referred: 36 ,36(1) ,36(1)(viii)

Statute: INCOME TAX

Date of Issue: 31/5/1994

In exercise of the powers conferred by clause (viii) of sub-section (1) of section 36 of the Income-tax Act, 1961, the Central Government hereby approves Credit Capital Venture Fund (India) Limited, 62, Basant Lok, Vasant Vihar, New Delhi-110 057, as a company for the purpose of the said clause for the assessment years 1995-96 and 1996-97.

The approval is subject to the condition that the company will conform to and comply with the provisions under section 36(1)(viii) of the Income-tax Act, 1961.

[Notification No. 9552/F. No. 204/7/94-ITA. II

Notification: S.O.1406

Section(s) Referred: 36 ,36(1) ,36(1)(viii)

Statute: INCOME TAX

Date of Issue: 31/5/1994

In exercise of the powers conferred by clause (viii) of sub-section (1) of section 36 of the Income-tax Act, 1961, the Central Government hereby approves Ind Bank Housing Limited, 178, Kodambakkam High Road, Nungambakkam, Madras, for the purpose of the said clause for the assessment years 1994-95, 1995-96 and 1996-97.

The approval is subject to the condition that the company will conform to and comply with the provisions under section 36(1)(viii) of the Income-tax Act, 1961.

[Notification No. 9553/F. No. 204/5/93-ITA. II

Notification: S.O.1407

Section(s) Referred: 35CCB

Statute: INCOME TAX

Date of Issue: 31/5/1994

It is notified for general information that the Institution/Association mentioned below and its programme given hereunder, have been approved by the Secretary, Ministry of Environment and Forests, Government of India, New Delhi, being the prescribed authority under rule 6AAC of the Income-tax Rules, 1962, for the purposes of section 35CCB of the Income-tax Act, 1961.

NAME OF THE INSTITUTION/ASSOCIATION

Triumala Triupati Devasthanams, Tirupati-517 501.

Programmes :

1. Sri Venkateswara Vanabhivridhi Scheme.

2. Sri Venkateswara Tapovan Scheme.

Both the approvals accorded by the prescribed authority, namely, (i) to the Institution/Association under sub-section (2) of section 35CCB and (ii) to the programmes under sub-section (1) of section 35CCB are valid for a period of three years with effect from 1-4-1993 to 31-3-1996, subject to the following conditions :--

1. The Tirumala Tirupati Devasthanams, Tirupati, shall maintain a separate account of the donations received by it for conservation and development of forests and maintenance of ecological balance in the area as mentioned above.

2. The Tirumala Tirupati Devasthanams, Tirupati, shall furnish progress reports of the programmes mentioned above to the prescribed authority for every financial year by 30^th June each year.

3. The Tirumala Tirupati Devasthanams, Tirupati, shall submit to the prescribed authority by 30^th June every year, a copy of the audited annual accounts showing the total income and expenditure and balance-sheet showing the position of each of the programmes separately.

4. The approval is subject to the continued satisfaction of prescribed authority and may be withdrawn with retrospective effect, if considered necessary.

[Notification No. 9554/F. No. 203/11/94-ITA.II

Notification: S.O.1408

Section(s) Referred: 36 ,36(1) ,36(1)(viii)

Statute: INCOME TAX

Date of Issue: 31/5/1994

In exercise of the powers conferred by clause (viii) of sub-section (1) of section 36 of the Income-tax Act, 1961, the Central Government hereby approves Vidarbha Housing Development Finance Company Limited, 1^st Floor, Amar Palace, West Central Road, Dhantoli, Nagpur-440 012, for the purpose of the said clause for the assessment years 1991-92 to 1994-95.

The approval is subject to the condition that the company will conform to and comply with the provisions under section 36(1)(viii) of the Income-tax Act, 1961.

[Notification No. 9551/F. No. 204/34/92-ITA. II

Notification: S.O.1409

Section(s) Referred: 36 ,36(1) ,36(1)(viii)

Statute: INCOME TAX

Date of Issue: 31/5/1994

In exercise of the powers conferred by clause (viii) of sub-section (1) of section 36 of the Income-tax Act, 1961, the Central Government hereby approves Dewan Housing Development Finance Limited, Warden House, 2^nd Floor, Sir P. M. Road, Fort, Bombay-400 023, as a company for the purpose of the said clause for the assessment years 1993-94 to 1995-96.

The approval is subject to the condition that the company will conform to and comply with the provisions under section 36(1)(viii) of the Income-tax Act, 1961.

[Notification No. 9549/F. No. 204/22/92-ITA. II

Notification: S.O.1410

Section(s) Referred: 36 ,36(1) ,36(1)(viii)

Statute: INCOME TAX

Date of Issue: 31/5/1994

In exercise of the powers conferred by clause (viii) of sub-section (1) of section 36 of the Income-tax Act, 1961, the Central Government hereby approves GLFL Housing Finance Limited, 1^st Floor, Hasubhai Chambers, Opp. Town Hall, Ellis Bridge, Ahmedabad-380 006, for the purpose of the said clause for the assessment year 1994-95.

The approval is subject to the condition that the company will conform to and comply with the provisions under section 36(1)(viii) of the Income-tax Act, 1961.

[Notification No. 9550/F. No. 204/17/93-ITA. II

Notification: S.O.419(E)

Section(s) Referred: 295

Statute: INCOME TAX

Date of Issue: 31/5/1994

This notification contains Amendment to Income-tax (Fifth Amendment) Rules, 1994 carried out on 31^st May, 1994 not reproduced here as it is already contained in the body of the Rules itself

Notification: S.O.434(E)

Section(s) Referred: 115K

Statute: INCOME TAX

Date of Issue: 7/6/1994

In exercise of the powers conferred by section 115K and by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely :---

This notification contains Amendment to Income-tax Rules, 1961 carried out on 7-6-1994 not reproduced here as it is already contained in the body of the rules itself.

Notification: S.O.3239

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)

Statute: INCOME TAX

Date of Issue: 9/6/1994

In exercise of the powers conferred by sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Institute of Chartered Accountants of India, for the purpose of the said sub-clause for the assessment years 1988-89 and 1989-90.

[No. 9557/F. No. 197/105/90-ITA-I

Notification: S.O.481(E)

Section(s) Referred: 80L ,80L(1) ,80L(1)(ii)

Statute: INCOME TAX

Date of Issue: 23/6/1994

In exercise of the powers conferred by clause (ii) of sub-section (1) of section 80L of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the 5 years 15 per cent. (taxable) Secured Redeemable Non-Convertible (II Series Issue) Bonds bearing serial Number B 0000001 to B 2360000 aggregating to Rs.236 crores issued by the Power Grid Corporation of India Limited for the purpose of the said clause.

[Notification No. 9559/F. No. 178/26/94-ITA-I

Notification: S.O.482(E)

Section(s) Referred: 10 ,10(15) ,10(15)(iv)

Statute: INCOME TAX

Date of Issue: 23/6/1994

In exercise of the powers conferred by item (h) of sub-clause (iv) of clause (15) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies 5 years 10.5 per cent. (tax-free) Secured Redeemable Non-Convertible Bonds (II-Series Issue bearing distinctive number B 2360001 to B 2500000 aggregating to an amount of rupees fourteen crores) of Rs. 1000 each, issued by the Power Grid Corporation of India Limited for the purpose of the said item :

Provided that the benefit under the said item shall be admissble only if the holder of such bonds registers his name and his holding with the said Corporation.

[Notification No. 9562/F. No. 178/26/94-ITA-I

Notification: S.O.483(E)

Section(s) Referred: 80L ,80L(1) ,80L(1)(ii)

Statute: INCOME TAX

Date of Issue: 23/6/1994

In exercise of the powers conferred by clause (ii) of sub-section (1) of section 80L of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the VIII Series-5 years (taxable) Secured Redeemable Non-Convertible Bonds bearing distinctive numbers from 00000001 to 0200000 of Rs. 1000 each aggregating to an amount of Rs. 200 crores issued by the Indian Railways Finance Corporation Limited for the purpose of the said clause.

[Notification No. 9560/F. No. 178/92-ITA-I

Notification: S.O.484(E)

Section(s) Referred: 10 ,10(15) ,10(15)(iv)

Statute: INCOME TAX

Date of Issue: 23/6/1994

In exercise of the powers conferred by item (h) of sub-clause (iv) of clause (15) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies VIIIth Series 7 years 10 per cent. (tax-free) Secured Non-Convertible Bonds bearing distinctive numbers from 00000001 to 00857085 aggregating to Rs. 85,7085 crores issued by the Indian Railways Finance Corporation Limited for the purpose of the said item :

Provided that the benefit under the said item shall be admissble only if the holder of such bonds registers his name and his holding with the said Corporation.

[Notification No. 9561/F. No. 178/74/92-ITA-I

Notification: S.O.475(E)

Section(s) Referred: 10 ,10(10C) ,10(10C)(viii)

Statute: INCOME TAX

Date of Issue: 28/6/1994

In exercise of the powers conferred by sub-clause (viii) of clause (10C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the following institutes of management for the purposes of said clause, namely :--

(i) Indian Institute of Management, Ahmedabad, registered under the Societies Registration Act, 1860 (21 of 1860), on 11^th December, 1961 ;

(ii) Indian Institute of Management, Bangalore, registered under the Mysore Societies Registration Act, 1960 (17 of 1960), on 27^th March, 1972 ;

(iii) Indian Institute of Management, Calcutta, registered under the Societies Registration Act, 1860 (21 of 1860), on 14^th November, 1961 ;

(iv) Indian Institute of Management, Lucknow, registered under the Societies Registration Act, 1860 (21 of 1860), on 27^th July, 1984 ;

[No. 9536/F. No. 142/33/94-TPL.

Notification: S.O.490(E)

Section(s) Referred: 295

Statute: INCOME TAX

Date of Issue: 30/6/1994

This notification contains Amendment to Income-tax Rules, 1961 carried out on 30-6-1994 not reproduced here as it is already contained in the body of the rules itself.

Notification: S.O.2193

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 7/7/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies T.V.S. Charities, Madurai, for the purpose of the said sub-clause for the assessment years, 1992-93 to 1994-95 subject to the following conditions, namely :--

(i) the assessee will apply its income, or accumulate for application wholly or exclusively to the objects for which it is established ;

[Notification No. 9566/F. No. 197/40/94-ITAI

Notification: S.O.2194

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 7/7/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Ramakrishna Sharda Mission, Calcutta, for the purpose of the said sub-clause for the assessment years, 1993-94 to 1995-96 subject to the following conditions, namely :--

(i) the assessee will apply its income, or accumulate for application, wholly or exclusively to the objects for which it is established ;

[Notification No. 9567/F. No. 197/88/92-ITAI

Notification: S.O.1942

Section(s) Referred: 35CCB

Statute: INCOME TAX

Date of Issue: 11/7/1994

NAME OF THE INSTITUTION/ASSOCIATION

India 2000, B-28, Press Enclave, Saket, New Delhi---110 017.

PROGRAMME

Afforestation of 200 acres of wasteland on the outskirts of New Delhi for maintenance of ecological balance in Delhi. Both the approvals accorded by the prescribed authority, namely, (i) to the Institution/Association under sub-section (2) of section 35CCB, and (ii) to the programme under sub-section (1) of section 35CCB are valid for a period of one year with effect from 1-7-1994 to 30-6-1995 subject to the following conditions :---

1. “India 2000”, New Delhi, shall maintain a separate account of the donations received by it for afforestation and maintenance of ecological balance and the area as mentioned above.

2. “India 2000” shall furnish progress report of the programme mentioned above for the full year to the prescribed authority by 31^st July, 1995.

3. “India 2000” shall submit to the prescribed authority a copy of the audited annual accounts showing the total income and expenditure and balance-sheet showing the position of the programme for the full year by 31^st July, 1995.

4. The approval is subject to the continued satisfaction of the prescribed authority and may be withdrawn with retrospective effect, if considered necessary.

[Notification No. 9568/F. No. 203/18/94-ITA II].

Notification: S.O.1841

Section(s) Referred: 10 ,10(6C)

Statute: INCOME TAX

Date of Issue: 14/7/1994

In exercise of the powers conferred by clause (6C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby declares that any income arising to State Foreign Economic Corporation for Export and Import of Armament and Equipment, a company incorporated having its office at Gopgelevsy Bulver 21 Mosow, Russia, by way of fees for technical services received in pursuance of the agreement dated 11^th September, 1992, entered into with the President of India for providing services in or outside India in projects connected with security of India shall not be taken into consideration for computing the total income of the said company under the Income-tax Act, 1961.

[Notification No. 9570/F. No. 200/41/94-ITA-I

Notification: S.O.521(E)

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

Statute: INCOME TAX

Date of Issue: 14/7/1994

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 recommendations of the National Committee, hereby approves the institutions specified in column (2) of the Table below and specifies the eligible projects and schemes and the estimated cost thereof as mentioned in column (3) of the Table below and specifies in the 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 amount of cost No. Institution estimated cost thereof to be allowed as deduction under section 35AC ------ (1) (2) (3) (4) ------

1. Balgram SOS Children’s (a) Construction and mainte- Rs. 63.20 lakhs. Villages, Maharashtra, nance of Balsadans for free Bungalow No. 5, care, education, protection, Koregaon Road, rehabilitation and welfare of Pune-411 001 orphan children ;

(b) Construction of building and running of primary school, vocational training centre and community centre for providing free health care, education and vocational training to rural women. (Both activities at village Yale, Osmanabad District, Maharashtra) ; likely to cost Rs. 63.20 lakhs.

2. Amar Seva Sangam, Construction and running of Rs. 54.07 lakhs Post Box No. 001, Phase-II of Rehabilitation Cen- Sulochana Gardens, tre for handicapped at 7-4-104B, Tenkasi Road, Ayikudy, Shencottai Taluk, Ayikudy-627 852. Tirunelveli District of Tamil Nadu comprising,--

(a) expansion of home for handicapped ;

(b) addition of new rooms to school to provide education up to 8^th standard ;

3. Manav Adhikar Seva Health education and aware- Rs. 11.55 lakhs. Samitee (Mass), ness for development through At/P.O. Dhanupali, running of awareness camps, District, Sambalpur, health checkup points, commu- Orissa-768 100. nity health centres and training of health workers at 25 villages in 3 gram panchayats of Ragali Block, Sambalpur District of Orissa ; likely to cost Rs. 11.55 lakhs.

4. Legal Aid Services-West (a) Organisation of 12 free (a) Rs. 2.40 lakhs. Bengal, 5, K.S. Roy Road, legal-aid camps in rural areas Ground Floor, in 12 Districts of West Bengal ; Calcutta-700 001. likely to cost Rs. 2.40 lakhs.

(b) Organisation of 24 pro- (b) Rs. 4.80 lakhs grammes including seminars Lok Adalats, etc., under legal literacy scheme in West Bengal ; likely to cost Rs. 4.80 lakhs.

5. Sri Sathya Sai Medical Extension of Super Speciality Rs. 1,529 lakhs. Trust, Prashanthinilayam, Hospital by construction, fur- Anantapur District, nishing and equipment for Andhra Pradesh-515 134. Ophthalmology and E.N.T. Departments at Sri Sathya Sai Institute of Higher Medical Sciences, Prashanthigram, Anantapur District of Andhra Pradesh ; likely to cost Rs. 1,529 lakhs.

6. Ambuja Cement Founda- Integrated Rural Development Rs. 76.42 lakhs. tion, 216, A.J.C. Bose Programme comprising activi- Road, Calcutta-700 017. ties relating to irrigation, agri- culture, animal husbandry, mobile dispensary, environment conservation, non-conventional energy sources, soil conservation and desalination at Kodinar Taluka, Amreli District of Gujarat ; likely to cost Rs. 76.42 lakhs.

7. Shivanand Mission, (a) Free eye camps at local (a) Rs. 105 lakhs. Saurashtra Central Group villages of Saurashtra and of Hospitals, Gujarat ; likely to cost Rs. 105 Virnagar-360 060, Dist., lakhs. Rajkot Gujarat. (b) Mobile services and health (b) Rs. 16 lakhs. education surrounding Virnagar, Rajkot district of Gujarat ; likely to cost Rs. 16 lakhs.

(d) Construction of 100 low cost latrines in 15 villages of Jasdan (d) Rs. 5 lakhs. taluka area of Rajkot district of Gujarat ; likely to cost Rs. 5 lakhs.

8. Society for Education of (a) Furnishing and running of Rs, 81.50 lakhs. the Crippled society for the education of the (Child and Adult), Crippled Centre for independent Agripada Municipal School living. Building, Multibai Street, Bombay-400 001.

(b) Furnishing and running of society for the education of the Crippled, Antop Hill School ; likely to cost of Rs. 81.50 lakhs.

9. Allahabad Gymnastics Construction of building for Rs. 210 lakhs. Association, Allahabad running Indoor Gymnasium Gymnastics Hall, Boys Hall and Health Club on 5 acres High School Compound, of land at Yamuna Bank Road, 4, P.D. Tandon Allahabad, for imparting free Road, Allahabad. training to youth for promoting gymnastics ; likely to cost Rs. 210 lakhs.

10. Nischal Foundation, Construction of primary Rs. 17 lakhs. 1, Sri Aurbindo Marg, school-cum-community centre New Delhi. for children of Latur earth-quake ruined families at village Salegaon, District Osmanabad ; likely to cost Rs. 17 lakhs.

11. Krishnamurti Foundation Construction of sports complex Rs. 24.78 lakhs. India, 64-65, Greenways at Chas Kaman Lake Residental Road, Madras-600 028. School, near Pune District, Maharashtra ; likely to cost Rs. 24.78 lakhs.

12. The Ahmedabad Construction and furnishing of Rs. 61 lakhs. Government Employees sports complex building at vil- Tennis Association lage Memnagar, District Gujarat Tennis Ahmedabad, Gujarat ; likely to Academy, Gurukul Road, cost Rs. 61 lakhs. Memnagar, Ahmedabad-390 052.

13. CRY (Child Relief and CRY supported initiatives for Rs. 425 lakhs. You) Regd. Office and development and running 43 Head Office, Anand projects by involving 43 insti- Estate, 189A, Sane, tutions as per annexure ; likely Guruji Marg, to cost Rs. 425 lakhs. Bombay-400 001.

14. Sulabh International Expansion of building by addi- Rs. 69.59 lakhs. Centre for Action tion of new rooms for running Sociology, RZ-83, Sulabh Public School and Voca- Mahaveer Enclave, tional Training Centre at Sulabh Bhawan, Sulabh Bhawan, Mahaveer New Delhi. Enclave, New Delhi ; likely to cost Rs. 69.59 lakhs. ------

2. This notification shall remain in force for a period of one year in relation to the assessment year 1995-96 in respect of projects mentioned at serial numbers 1, 4, 10, 11 and 12 and for a period of two years in relation to the assessment years 1995-96 and 1996-97 in respect of projects mentioned at serial numbers 6 and 7 and for a period of three years in relation to the assessment years 1995-96, 1996-97 and 1997-98 in respect of projects mentioned at serial numbers 2, 3, 8, 9, 13 and 14.

[No. 9571/F. No. NC-64/94]

ANNEXURE

[See item 14 CRY (Child Relief and You)]

List of projects

------- Sl. Project Name Location No. ------- (1) (2) (3) ------- EASTERN REGION

1. Gania Unnayan Committee Nayagarh, District Puri, Orissa 2. Ruchika School Social Service Wing Bhubaneshwar, Orissa 3. Palli Unnayan Seva Samiti P.O. Naharkanta Block, Balianta, Dist. Khurda, Puri, Orrissa 4. Orissa Voluntary Health Association Angul District, Orissa 5. Swanirwar Andharmanik, Baduria North, 24 Parganas West Bengal 6. Shanti Sadhana Guwahati, Assam 7. Vikramshila Calcutta, West Bengal 8. Centre for Social Development Manipur 9. Nanda Kumar Joy Krishnapur Milan Sangha West Bengal 10. Mandra Lions Club West Bengal 11. Yuba Sammiloni Dist. 24 Parganas (South), West Bengal 12. Sri Krishna Club Midnapore, West Bengal

NORTHERN REGION

13. Mobile Creche New Delhi 14. Hanuman Van Vikas Samiti Kargate, P.O. Sakroda, Zinc Smelter, Dist. Udaipur, Rajasthan 15. Alert Sansthan Goganda Block, Dist. Udaipur, Rajasthan 16. Ankur Sansthan Udaipur, Rajasthan 17. Mahan Seva Sansthan Kolyari Village, Jhadol Tehsil 18. Pathakol Vikas Samiti Banda District, Uttar Pradesh 19. Swa Sahyog Village Niwal, Rajasthan 20. Jan Jati Vikas Samiti Robertsganj, Sonebhadra, U.P. 21. Navjyoti Development Society Govindpuri, Delhi 22. Uttar Pradesh Bal Vikas Parishad Beninganj, Allahabad 23. Afihil Bhartiya Samaj Seva Sansthan Banda District, Mahva 2, Manikpur, Uttar Pradesh 24. Garima Ismailganj, Fatehpur, U.P.

SOUTHERN REGION

25. Karunya Centre for Social Action Kodaikanal, Tamil Nadu 26. CLEAD Madras 27. Prerana Behind Himagin Building, 18^th Road, Raichur 28. M.V. Foundation Rangareddy District, Hyderabad, A.P. 29. Anand Gharati Tarnaka, Secunderabad, Karnataka 30. PEACE Nalgonda District, Andhra Pradesh 31. SKCV Children’s Trust Vijayawada, Andra Pradesh 32. Sri Jyothi Brahma Mission Chingleput District, Tamil Nadu 33. Centre for Learning Trimulgherry, Secunderabad, A.P. 34. Outreach Bangalore 35. SNEHA Village Banavikal, District Bellary 36. CTRD Ooty District, Bangalore

WESTERN REGION

37. Jaag Vanichapada, Goregaon, Bombay 38. Institute for Socially Disadvantage Groups Educational Improvement Rajendra Nagar, Kolhapur 39. Apnalaya Chickowadi 40. Dyana Devi Slums of Bhara Nagar, Pandav Nagar, Bhim Nagar, Viman Nagar, Pune 41. Social Action for Manpower Creation Lonavalla, Pune 42. Vanchit Vikas (Neehar) Paud Road, Pune 43. Doorstep School Bombay. ------

Notification: S.O.522(E)

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

Statute: INCOME TAX

Date of Issue: 14/7/1994

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 specifies the eligible project and scheme and the estimated cost thereof as mentioned in column (3) of the Table below to be undertaken by the company specified in the corresponding entry in column (2) of the said Table and also specifies in the corresponding entry in column (4) of the said Table, the maximum amount of such cost which may be allowed as deduction under said section 35AC.

TABLE ---- Sl. Name of the Project or scheme and Maximum No. company estimated cost thereof amount of cost to be allowed as deduction under section 35AC ---- (1) (2) (3) (4) ----

1. 1. Mafatlal Industries Construction of building with Rs. 120 lakhs. Limited (Regd.) furnishing and fixtures for Office : Asarwa Road, establishing a centre at Nadiad ; Post Box No. 2006 likely to cost Rs. 120 lakhs. Ahmedabad-380 016. ----

This notification shall remain in force for a period of two years in relation to the assessment years 1995-96 and 1996-97.

[No. 9572/F. No. NC-64/94

Notification: S.O.523(E)

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

Statute: INCOME TAX

Date of Issue: 14/7/1994

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 Tarun Sangha, an institution specified in column (2) against serial number 7 of the Table in Notification of the Government of India, Ministry of Finance (Department of Revenue), Number S.O. 216(E), dated 30^th March, 1993, for a further period of one year in relation to the assessment year 1995-96 for carrying out the eligible project and scheme at the estimated cost as mentioned against it in the corresponding column (3) of the Table in the said notification and amends the said notification as follows, namely :--

This notification contains Amendment to Income-tax Act, 1961 carried out on 14^th July, 1994 not reproduced here as it is already contained in the body of the Act itself

Notification: S.O.524(E)

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

Statute: INCOME TAX

Date of Issue: 14/7/1994

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 amends the Notification of the Government of India, Ministry of Finance (Department of Revenue), S.O. No. 602(E), dated 12^th August, 1993, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), as follows, namely :--

This notification contains Amendment to Income-tax Act, 1961 carried out on 14^th July, 1994 not reproduced here as it is already contained in the body of the Act itself

Notification: S.O.525(E)

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

Statute: INCOME TAX

Date of Issue: 14/7/1994

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 amends Notification of the Government of India, Ministry of Finance (Department of Revenue), S.O. No. 15(E), dated 11^th January, 1994, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), namely :--

This notification contains Amendment to Income-tax Act, 1961 carried out on 14^th July, 1994 not reproduced here as it is already contained in the body of the Act itself

Notification: S.O.526(E)

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

Statute: INCOME TAX

Date of Issue: 14/7/1994

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 amends Notification of the Government of India, Ministry of Finance (Department of Revenue), S.O. No. 224(E), dated 16^th March, 1994, as follows, namely :--

This notification contains Amendment to Income-tax Act, 1961 carried out on 14^th July, 1994 not reproduced here as it is already contained in the body of the Act itself

Notification: S.O.527(E)

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

Statute: INCOME TAX

Date of Issue: 14/7/1994

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 amends Notification of the Government of India, Ministry of Finance (Department of Revenue), S.O. No. 267(E), dated 29^th March, 1994, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), as follows, namely :--

This notification contains Amendment to Income-tax Act, 1961 carried out on 14^th July, 1994 not reproduced here as it is already contained in the body of the Act itself

Notification: S.O.540(E)

Section(s) Referred: 80L ,80L(1) ,80L(1)(ii)

Statute: INCOME TAX

Date of Issue: 14/7/1994

In exercise of the powers conferred by clause (ii) of sub-section (1) of section 80L of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the 7 years/5 years-17.5 per cent (taxable) Secured Redeemable Non-Cumulative (VIth Series Issue) Bonds bearing serial numbers F-13281801 to F-14671800 aggregating to rupees one hundred and thrity-nine crores only issued by the Nuclear Power Corporation of India Limited, New Delhi, for the purpose of the said clause.

[Notification No. 9569/F. No. 178/91/93-ITA-I

Notification: S.O.599(E)

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

Statute: INCOME TAX

Date of Issue: 19/8/1994

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 makes the following amendments in the Notification of the Government of India, Ministry of Finance (Department of Revenue), vide S.O. No. 15(E), dated 11^th January, 1994, published in the Gazette of India, namely :--

This notification contains Amendments to Income-tax Act, 1961 carried out on 19^th August, 1994 not reproduced here as it is already contained in the body of the Act itself

Notification: S.O.600(E)

Section(s) Referred: 48 ,48(v)

Statute: INCOME TAX

Date of Issue: 19/8/1994

In exercise of the powers conferred by clause (v) of the Explanation to section 48 of the Income-tax Act, 1961 (43 of 1961), the Central Government, having regard to seventy-five per cent. of the average rise in the Consumer Price Index for urban non-manual employees, hereby specifies the Cost Inflation Index as mentioned in column (3) of the Table below for the financial year mentioned in the corresponding entry in column (2) of the said Table.

----- Sl. No. Financial year Cost Inflation Index ----- (1) (2) (3) ----- 1. 1981-82 100 2. 1982-83 109 3. 1983-84 116 4. 1984-85 125 5. 1985-86 133 6. 1986-87 140 7. 1987-88 150 8. 1988-89 161 9. 1989-90 172 10. 1990-91 182 11. 1991-92 199 12. 1992-93 223 13. 1993-94 244 14. 1994-95 259 ----- (Sd.) D. P. Semwal, Under Secretary to the Government of India, [No. 9584/F. No. 142/41/94-TPL]

Notification: S.O.611(E)

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

Statute: INCOME TAX

Date of Issue: 23/8/1994

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 specfies 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 thereof amount of cost to be allowed as deduction under section 35AC ------- (1) (2) (3) (4) ------ 1. Sahyog Kushthayagna Trust, Leprosy eradication, rehabili- Rs. 90.7 lakhs Rajendranagar tation of leprosy affected and Tal-Himatnagar, their children and rural District Sabarkantha, health at Rajendranagar, Gujarat-383 276. Distt. Sabarkantha, Gujarat, likely to cost Rs. 1,92,69,840.

2. Gaurav Shikshan Sansthan, Construction of gravel road Rs. 7.91 lakhs Truck Union, (Rural), at village Bavli, Tehsil Rajeev Colony, B-O Gangapur Karauli, Distt. Sawaimadhopur, City-322 201, Rajasthan. Rajasthan, likely to cost Rs. 7.91 lakhs.

3. Lakhmipur Khadi Gramodyog Rural Technology, Information, Rs. 4.28 lakhs Samiti, P.O. Fulbari, Demonstration and Bokanadi, Distt. Lakhimpur, Training Centre at Fulbari, Assam. Assam, likely to cost Rs. 4.28 lakhs.

4. Mukti (Morality United to Forest regeneration through Rs. 6.31 lakhs Show Kindness Truthfulness local women’s groups involving and Idealism), Gandhi identification of women’s Mandir Road, group and training to 25 Dhenkanal-759 001, Orissa. volunteers for awareness campaign, development of campaign material, growing saplings and demonstration of conservation and regeneration technique and care of plantation on 88.25 acres of land allotted by tehsildar of Dhenkanal, likely to cost Rs. 6.31 lakhs.

5. Saurashtra Medical Centre, (a) Project for the eradication Rs. 501.08 lakhs Dudherej Road, Surendra- of tuberculosis by treating nagar-363 001, Gujarat. 24,000 patients in 662 villages of Surendranagar, District of Gujarat. (b) Upgradation and installation of modern equipment in orthopaedic and eye hospital at Surendranagar, district of Gujarat, both projects likely to cost of Rs. 501.08 lakhs.

6. Gramin Vikas Parishad, Social forestry at three vil- Rs. 11.97 lakhs Castair’s Town, B-Deoghar- lages : Jamunia, Digai and 814 112, Bihar. Porejor of Sarayahat Block, District Dumka, Bihar, likely to cost Rs. 11.97 lakhs.

7. Keshav Vidyapeeth Samity, Construction and furnishing Rs. 233.71 lakhs village Jamdoli, District of building for schools, hostel, Jaipur, Rajasthan. hospital and vocational training centre and their running by Keshav Vidyapeeth Samiti at villages Jamdoli and Samel, Distt. Jaipur, likely to cost Rs. 1,067.91 lakhs.

8. Arpana Research and Chari- Comprehensive 3-tier rural Rs. 120 lakhs ties Trust, Madhuban, Karnal- health care and socio-economic 132 037 (Haryana) integrated programme in Haryana and Himachal Pradesh, likely to cost Rs. 472.58 lakhs.

9. Radico Welfare Centre, Regd. Uplift of slum-dwellers at Rs. 14.77 lakhs Office : F-23/3, Okhla Indus- Dayal Singh Basti Colony, trial Area, Phase II, New Near West Front Okhla, New Delhi-110 020. Delhi, by way of construction and furnishing of a building around Basti Vikas Kendra in 1706-67 sq. ft. area of running allopathic and homoeopathic dispensary, primary and adult education centre, balwadi vocational training centre, library and sports complex, likely to cost Rs.17.85 lakhs. -------

2. This notification shall remain in force for a period of one year in relation to the assessment year 1995-96 in respect of projects mentioned at serial numbers 2 and 6 and for a period of two years in relation to the assessment years 1995-96 and 1996-97 in respect of projects mentioned at serial numbers 4 and 9 and for a period of three years in relation to the assessment years 1995-96, 1996-97 and 1997-98 in respect of projects mentioned in serial numbers 1, 3, 5, 7 and 8.

[No. 9586/F. No. NC-77/94

Notification: S.O.612(E)

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

Statute: INCOME TAX

Date of Issue: 23/8/1994

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 specifies the eligible project and scheme and the estimated cost thereof as mentioned in column (3) of the Table below to be undertaken by the company specified in the corresponding entry in column (2) of the said Table and also specifies in the corresponding entry 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. company estimated cost thereof amount of cost to be allowed as deduction under section 35AC ------- (1) (2) (3) (4) ------ 1. M/s. Shanti Gears Limited, Construction of six additional Rs. 10 lakhs 304A, Trichy Road, Singa- class rooms with amenities in nallur, Coimbatore-641 005, a Government Higher Tamil Nadu. Secondary School at Arasur, Coimbatore, Tamil Nadu, likely to cost Rs. 10 lakhs. ------

2. This notification shall remain in force for a period of one year in relation to the assessment year 1995-96.

[No. 9587/F. No. NC-77/94

Notification: S.O.613(E)

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

Statute: INCOME TAX

Date of Issue: 23/8/1994

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 specifies the eligible project and scheme to be undertaken by Swagat Medical and Educational Centre, a company specified in column (2) against serial number 1 of the Table in the notification of the Government of India, Ministry of Finance (Department of Revenue), vide S.O. No. 229(E), dated 17^th March, 1994, for a further period of one year in relation to the assessment year 1996-97 at the estimated cost as mentioned against it in the corresponding column (3) of the Table in the said notification and amends the said notification as under :

This notification contains Amendments to Income-tax Act, 1961 carried out on 23^rd August, 1994 not reproduced here as it is already contained in the body of the act itself

Notification: S.O.614(E)

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

Statute: INCOME TAX

Date of Issue: 23/8/1994

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue), the Central Board of Direct Taxes, vide S.O. No. 244(E), dated 27^th March, 1992, under 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, specifies the project of Sri Sathya Sai Medical Trust, Ananatpur (Andhra Pradesh), for the establishment of the Urology, Nephrology Unit (at estimated cost of Rs. 5 crores) and the Neurology Unit (at estimated cost of Rs. 7.5 crores) in the Speciality Hospital at Prasanthi Nilayam, Anantapur (Andhra Pradesh) to be an eligible project for the purpose of the aforesaid clause ;

And whereas the National Committe is satisfied that the eligible project is being executed properly ;

Now, therefore, in exercise of the powers conferred by clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), read with sub-rule (5) of rule 11M of the Income-tax Rules, 1962, on the recommendations of the National Committee, the Central Government hereby approves the institution “Sri Sathya Sai Medical Trust, Anantapur (Andhra Pradesh)” and specifies the eligible projects and schemes in the Speciality Hospital at Prasanthi Nilayam, Anantapur, for (a) establishment and maintenance of urology and nephrology units (at estimated cost of Rs. 5 crores) and (b) establishment and maintenance of neurology unit (at estimated cost of Rs. 7 crores) for a further period of two years in relation to the assessment years 1995-96 and 1996-97.

[No. 9589/F. No. NC-77/94

Notification: S.O.635(E)

Section(s) Referred: 80L ,80L(1) ,80L(1)(ii)

Statute: INCOME TAX

Date of Issue: 30/8/1994

In exercise of the powers conferred by clause (ii) of sub-section (1) of section 80L of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the 7 years-16.5 % (taxable) Secured Redeemable (Xth Series Issue) Bonds bearing serial Numbers J00000001 to J01875000 of rupees one thousand each of the aggregating value of rupees one hundred eighty-seven crores and fifty lakhs only issued by the National Thermal Power Corporation Limited, New Delhi, for the purpose of the said clause.

[Notification No. 9593/F. No. 178/34/94-ITA-I

Notification: S.O.2855

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 31/8/1994

This notification contains corrigendum to Income-tax Act carried out on 31^st August, 1994 not reproduced here as it is contained in the body of the rules itself.

Notification: S.O.2856

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 31/8/1994

This notification contains corrigendum to Income-tax Act carried out on 31^st August, 1994 not reproduced here as it is already contained in the body of the act itself.

Notification: S.O.2449

Section(s) Referred: 36 ,36(1) ,36(1)(viii)

Statute: INCOME TAX

Date of Issue: 1/9/1994

In exercise of the powers conferred by clause (viii) of sub-section (1) of section 36 on Income-tax Act, 1961, the Central Government hereby approves Indian Renewable Energy Development Agency Limited, 3, Ring Road (FF), Kilokari, Opposite Maharani Bagh, New Delhi-110 014, as a company for the purpose of the said clause for the assessment years 1995-96 to 1997-98.

2. The approval is subject to the condition that the company will conform to and comply with the provisions under section 36(1)(viii) of the Income-tax Act, 1961.

[Notification No. 9596/F. No. 204/34/93-ITA-II

Notification: S.O.2450

Section(s) Referred: 36 ,36(1) ,36(1)(viii)

Statute: INCOME TAX

Date of Issue: 1/9/1994

In exercise of the powers conferred by clause (viii) of sub-section (1) of section 36 on Income-tax Act, 1961, the Central Government hereby approves M/s. Delhi Financial Corporation, Saraswati Bhavan, E-Block, Cannaught Place, New Delhi, as a company for the purpose of the said clause for the assessment years 1989-90 to 1995-96.

2. The approval is subject to the condition that the company will conform to and comply with the provisions under section 36(1)(viii) of the Income-tax Act, 1961.

[Notification No. 9597/F. No. 204/33/93-ITA- II

Notification: S.O.634(E)

Section(s) Referred: 88 ,88(2) ,88(2)(xiiic)

Statute: INCOME TAX

Date of Issue: 1/9/1994

In exercise of the powers conferred by sub-clause (xiiic) of clause (2) of section 88 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the Retirement Benefit Unit Scheme set up by the Unit Trust of India as a pension fund for the purposes of the said sub-clause.

(Sd.) D. P. Semwal, Under Secretary to the Government of India, [No. 9598/F. No. 149/100/94-TPL].

Notification: S.O.2511

Section(s) Referred: 10 ,10(23)

Statute: INCOME TAX

Date of Issue: 5/9/1994

In exercise of the powers conferred by clause (23) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the Bulsar District Cricket Association, Gujarat, for the purpose of the said clause for the assessment years 1994-95 to 1996-97 subject to the following conditions, namely :--

(i) that assessee will apply its income, or accumulate it for application, in consonance with the provisions of sub-sections (2) and (3) of section 11 as modified by the said clause (23) for such accumulation wholly and exclusively to the object for which it is established ;

(ii) the assessee will not invest or deposit its funds [other than voluntary contributions received and maintained in the form of jewellery, furniture or any other article as may be notified, by the Board under the third provision to the aforesaid clause (23)] for any period during the previous year(s) relevant to the assessment year(s) mentioned above otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11 ;

(iii) the assessee will not distribute any part of its income in any manner to its members except as grants to any association or institution affiliated to it ; and

(iv) this notification will not apply in relation to any income, being profits and gains of business unless the business is incidental to the attainment of the objectives of the assessee and separate books of account are maintained in respect of such business.

[Notification No. 9599/F. No. 196/8/94-ITA-I

Notification: S.O.2512

Section(s) Referred: 10 ,10(23)

Statute: INCOME TAX

Date of Issue: 5/9/1994

In exercise of the powers conferred by clause (23) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the Karnataka Badminton Association, Bangalore, for the purpose of the said clause for the assessment years 1994-95 to 1996-97 subject to the following conditions, namely :--

(ii) the assessee will not invest or deposit its funds [other than voluntary contributions received and maintained in the form of jewellery, furniture or any other article as may be notified by the Board under the third provision to the aforesaid clause (23)] for any period during the previous year(s) relevant to the assessment year(s) mentioned above otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11 ;

(iii) the assessee will not distribute any part of its income in any manner to its members except as grants to any association or institution affiliated to it ; and

[Notification No. 9601/F. No. 196/14/94-ITA-I

Notification: S.O.2513

Section(s) Referred: 10 ,10(23)

Statute: INCOME TAX

Date of Issue: 5/9/1994

In exercise of the powers conferred by clause (23) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the All India Tennis Association, New Delhi, for the purpose of the said clause for the assessment years 1993-94 to 1995-96 subject to the following conditions, namely :--

(ii) the assessee will not invest or deposit its funds [other than voluntary contributions received and maintained in the form of jewellery, furniture or any other article as may be notified, by the Board under the third provision to the aforesaid clause (23)] for any period during the previous year(s) relevant to the assessment year(s) mentioned above otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11 ;

(iii) the assessee will not distribute any part of its income in any manner to its members except as grants to any association or institution affiliated to it ; and

[Notification No. 9600/F. No. 196/12/94-ITA-I

Notification: S.O.2514

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 7/9/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies The Institute of Franciscan Missionaries of Mary Society, No. 10, Coimbatore, for the purpose of the said sub-clause for the assessment years 1990-91 to 1992-93 subject to the following conditions, namely :--

(i) the assessee will apply its income, or accumulate for application, wholly and exclusively to the objects for which it is established ;

(ii) the assessee will not invest or deposit its funds (other than voluntary contributions received and maintained in the form of jewellery, furniture etc.) for any period during the previous years relevant to the assessment years mentioned above otherwise than in any one or more of the terms or modes specified in sub-section (5) of section 11 ;

[Notification No. 9605/F. No. 197/37/94-ITA-I

Notification: S.O.2515

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 7/9/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Hindu Satkar Samity, Calcutta, for the purpose of the said sub-clause for the assessment years 1993-94 to 1995-96 subject to the following conditions, namely :--

(i) the assessee will apply its income, or accumulate for application, wholly and exclusively to the objects for which it is established ;

[Notification No. 9604/F. No. 197/94-ITA-I

Notification: S.O.2516

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 8/9/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Kanchipuram Gandhi Road Cloth Merchants Chatra Dharma Paripalana Mahamai Sangam, Kanchipuram-I, for the purpose of the said sub-clause for the assessment years 1990-91 to 1991-92 subject to the following conditions, namely :--

(i) the assessee will apply its income, or accumulate for application, wholly and exclusively to the objects for which it is established ;

[Notification No. 9607/F. No. 197/15/94-ITA-I

Notification: S.O.2517

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 8/9/1994

[Notification No. 9606/F. No. 197/15/94-ITA-I

Notification: S.O.2857

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 20/9/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Sri Siddhi Vinayak Ganapati Temple Trust, Bombay, for the purpose of the said sub-clause for the assessment years 1992-93 to 1994-95 subject to the following conditions, namely :--

(i) the assessee will apply its income, or accumulate for application, wholly and exclusively to the objects for which it is established ;

(ii) the assessee will not invest or deposit its funds (other than voluntary contributions received and maintained in the form of jewellery, furniture etc.) for any period during the previous years relevant to the assessment years mentioned above otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11 ;

[Notification No. 9609/F. No. 197/64/94-ITA-I

Notification: S.O.2858

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 20/9/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Sri Sri Jagadguru Sankaracharya Mahasansthanam, Dakshinamnaya, Sri Sharada Peetham, Sringeri, for the purpose of the said sub-clause for the assessment years 1993-94 to 1995-96 subject to the following conditions, namely :--

(i) the assessee will apply its income, or accumulate for application, wholly and exclusively to the objects for which it is established ;

(ii) the assessee will not invest or deposit its funds (other than voluntary contributions received and maintained in the form of jewellery, furniture etc.) for any period during the previous years relevant to the assessment years mentioned above otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11 ;

[Notification No. 9610/F. No. 197/46/94-ITA-I

Notification: S.O.2961

Section(s) Referred: 35CCB

Statute: INCOME TAX

Date of Issue: 5/10/1994

It is notified for general information that the institution/association mentioned below and its programme given hereunder, have been approved by the Secretary, Ministry of Environment and Forests, Government of India, New Delhi, being the prescribed authority under rule 6AAC of the Income-tax Rules, 1962, for the purposes of section 35CCB of the Income-tax Act, 1961.

NAME OF THE INSTITUTION/ASSOCIATION

The Environmental Society, Madras.

Besant Gardens, Besant Avenue, Madras-600 020.

Programmes :

1. Conservation and development of sacred groove in a village Elangudipatti in Pudukottai District, Tamil Nadu.

2. Integrated organic farming demonstration model.

3. Mobile environmental education unit.

Both the approvals accorded by the prescribed authority, namely, (i) to the institution/association under sub-section (2) of section 35CCB, and (ii) to the programmes under sub-section (1) of section 35CCB are valid for a period of three years from April 1, 1991, to March 31, 1994, to the following conditions :--

1. The Environmental Society, Madras, Besant Garden, Besant Avenue, shall maintain a separate account of the donations received by it for conservation activities.

2. The society shall furnish progress reports of the conservation programmes to the prescribed authority for every financial year by 30th June, each year.

3. Submission of detailed report on the programmes approved earlier, vide Ministry of Environment and Forests Letter No. Q-15014/14/86-CPA, dated 23rd July, 1987.

4. Copies of audited statement of annual accounts for the donations received for conservation programmes approved earlier for tax exemption under section 35CCB of the Income-tax Act, 1961, and copies of these documents sent to the concerned Commissioners.

5. The society shall submit to the prescribed authority by 30th June, each year, a copy of the audited annual accounts showing total income and liabilities and a copy of each of these documents sent to the concerned Commissioner of Income-tax.

6. The approval is subject to the continued satisfaction of the prescribed authority and may be withdrawn with retrospective effect if considered necessary.

[Notification No. 9618/F. No. 203/15/93-ITA.II

Notification: S.O.2962

Section(s) Referred: 10 ,10(23)

Statute: INCOME TAX

Date of Issue: 6/10/1994

In exercise of the powers conferred by clause (23) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the Judo Federation of India, New Delhi, for the purpose of the said clause for the assessment years 1994-95 to 1996-97 subject to the following conditions, namely :--

(i) the assessee will apply its income, or accumulate it for application, in consonance with the provisions of sub-sections (2) and (3) of section 11 as modified by the said clause (23) for such accumulation wholly and exclusively to the objects for which it is established ;

(iii) the assessee will not distribute any part of its income in any manner to its members except as grants to any association or institution affiliated to it ; and

(iv) this notification will not apply in relation to any income being profits and gains of business, unless the business is incidental to the attainment of the objectives of the assessee and separate books of account are maintained in respect of such business.

[Notification No. 9619/F. No. 196/17/94-ITA-I

Notification: S.O.2963

Section(s) Referred: 10 ,10(23)

Statute: INCOME TAX

Date of Issue: 6/10/1994

In exercise of the powers conferred by clause (23) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the Triangle Tennis Trust, Madras, for the purpose of the said clause for the assessment years 1991-92 to 1993-94 subject to the following conditions, namely :--

(iii) the assessee will not distribute any part of its income in any manner to its members except as grants to any association or institution affiliated to it ; and

[Notification No. 9620/F. No. 196/10/94-ITA-I

Notification: S.O.3190

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 11/10/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Srimadujjyini Saddharma Simhasana Sri Taralabalu Jagadguru Brihanmath, Sirigere, Karnataka, for the purpose of the said sub-clause for the assessment years 1993-94 to 1995-96 subject to the following conditions, namely :--

(i) the assessee will apply its income, or accumulate for application, wholly and exclusively to the objects for which it is established ;

(iii) this notification will not apply in relation to any income being profits and gains of business unless the business is incidental to the attainment of the objectives of the assessee and separate books of account are maintained in respect of such business.

[Notification No. 9625/F. No. 197/41/94-ITA-I

Notification: S.O.3191

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 11/10/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Diocese of Calcutta, for the purpose of the said sub-clause for the assessment years 1993-94 to 1995-96 subject to the following conditions, namely :--

(i) the assessee will apply its income, or accumulate for application, wholly and exclusively to the objects for which it is established ;

[Notification No. 9628/F. No. 197/90/94-ITA-I

Notification: S.O.740(E)

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

Statute: INCOME TAX

Date of Issue: 12/10/1994

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 thereof amount of cost to be allowed as deduction under section 35AC ----- (1) (2) (3) (4) ------ 1. Hinduja Foundation, Hinduja Foundation Sports Fund Rs. 51 lakhs A-9/34, Vasant Vihar, Scheme providing for financial New Delhi-110 057. assistance to 20 Asian Games Medalists, 15 Adoptees and 10 upcoming sportspersons and expenditure on cost of diet and playing kit to 18 best women weightlifters, likely to cost Rs.51 lakhs.

2. Kannada Jyothi Education Furnishing and running of vocational Rs. 5.85 lakhs Society, No. 2, Ist Cross, training centre at K.J. Vocational S.G. Palya, D.R.C. Post, Training Centre, Thavarekere, Bangalore-560 029. Bangalore, likely to cost Rs. 6.50 lakhs.

3. Smt. Laxmiben J. Sethia Construction, furnishing and running Rs. 70 lakhs Charitable Trust, Laxmi of Smt. Laxmiben J. Sethia Chari- Villa, 14, Bhaktinagar table Trust Sanchalit Pathikashram Society Rajkot-360 002 at Janana Hospital Compound, (Gujarat). Rajkot, Gujarat, likely to cost Rs. 70 lakhs.

4. Karnataka Badminton Asso- Construction of Indoor Badminton Rs. 100 lakhs ciation, C/o. C-5, Unity Stadium at Millers Road, Bangalore, Buildings, J. C. Road, likely to cost Rs. 244.81 lakhs. Bangalore-560 002

5. Shree Bidada Sarvodaya Health for all comprising running Rs. 187.71 lakhs Trust, C/o Laxmichand of 50 bedded hospital, general Vishaji Rambhai, dispensary, child and mother Plot No. 62, Dattashram, care centre, T.B. clinic and 2nd Floor, Sir conducting medical campus on Bhalchandra Road, Hindu pneumatic heart Colony, Road No. 2, diseases at village Bidada, Dadar (C.R.), taluka Mandvi of Kutch, Gujarat, Bombay-400 014. likely to cost Rs. 265 lakhs.

6. Arya Samaj Matunga, Construction of building in Rs. 32.50 lakhs 303, Bhimani Street, an area of 1,881.61 sq. mtrs. Matunga, Bombay-400 019. for running of school at Plot No. 3, Kandivalli village, Charkop Kandivalli, Bandra, Bombay Suburban District, Bombay, likely to cost Rs. 62.50 lakhs.

7. Sri Kanchi Kamakoti Medical Gift of Vision, Phase-II-Rural Rs. 158.74 lakhs Trust, 77, West Ponnurangam Outreach Eye Care Pro- Road, R.S. Puram, gramme with emphasis on Coimbatore-641 002. eye care ; preventable and communicable diseases like AIDS ; maternal and child care ; small family norm and tuberculosis--identification and furnishing of additions to the existing building of Sri Kanchi Kamakoti Medical Trust, Nataraj Hospital at Sar- vanampatti, Coimbatore and construction of quarters of "A" and "B" type for the trust, likely to cost Rs. 187.74 lakhs.

8. Sarbananda Singha Stadium Construction of Sarbananda Rs. 476 lakhs. Committee, C/o Deputy Com- Singha Sports Complex at missioner and District Magis- Tinsukia, Assam, likely to cost trate, Tinsukia District, Rs. 614 lakhs. Assam.

9. Bharat Sevashram Sangha, Welfare project for rural Rs. 142 lakhs 211, Rash Behari Avenue, tribes comprising construc- Calcutta-19 (West Bengal). tion, furnishing equipment running of hospital, vocational training-cum-production unit, residential school and model demonstration farm at Barajuri, Ghatsilla (near Jamshedpur), likely to cost Rs. 154.30 lakhs.

10. Bhagwan Mahaveer Cancer Construction of Phase-I of Rs. 1,380 lakhs Hospital and Research Centre, Bhagwan Mahveer Cancer Journal House, A-95, Hospital and Research Centre Janta Colony, Jaipur, at Jawaharlal Nehru Marg, Rajasthan-302 004. Jaipur, Rajasthan, likely to cost Rs. 1,429 lakhs.

11. Nehru Centre, (a) Slum clearance and re- Rs. 2,213.00 Discovery of India Building, settlement of slum dwellers at lakhs Dr. Annie Besant Road, CS Nos. 41/47 and 16/47 of Worli, Bombay-400 018. Lower Parel Division--con- struction of 788 units at Lower Parel, Bombay ;

(b) Redevelopment of a slum and rehabilitation of slum dwellers located at CS 383 of Tulsi Wadi area, Bombay-- construction of 2,800 units at Tulsi Wadi, Bombay, likely to cost Rs. 2,800.00 lakhs.

------

2. This notification shall remain in force for a period of one year in relation to the assessment year 1995-96 in respect of project mentioned at serial number 2 and for a period of two years in relation to the assessment years 1995-96 and 1996-97 in respect of projects mentioned at serial numbers 4, 5, 6 and 10 and for a period of three years in relation to the assessment years 1995-96, 1996-97 and 1997-98 in respect of projects mentioned at serial numbers 3, 7, 8, 9 and 11 and for a period of three years in relation to the assessment years 1996-97, 1997-98 and 1998-99 in respect of project mentioned at serial number 1.

[No. 9629/F. No. NC-104/94

Notification: S.O.3101

Section(s) Referred: 10 ,10(23)

Statute: INCOME TAX

Date of Issue: 18/10/1994

In exercise of the powers conferred by clause (23) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the Jawaharlal Nehru Hockey Tournament Society, New Delhi, for the purpose of the said clause for the assessment years 1995-96 to 1997-98 subject to the following conditions, namely :--

(ii) the assessee will not invest or deposit its funds (other than voluntary contributions received and maintained in the form of jewellery, furniture or any other article, as may be notified by the Board under the third provision to the aforesaid clause (23)) for any period during the previous year(s) relevant to the assessment year(s) mentioned above otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11 ;

(iii) the assessee will not distribute any part of its income in any manner to its members except as grants to any association or institution affiliated to it ; and

[Notification No. 9631/F. No. 196/18/94/ITA-I

Notification: S.O.3432

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 26/10/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the Institute of the Franciscan Missionaries of Mary, Society No. 14, Tamil Nadu (Ootacamund), for the purpose of the said sub-clause for the assessment years 1990-91 to 1992-93 subject to the following conditions, namely :--

(i) the assessee will apply its income, or accumulate for application, wholly and exclusively to the objects for which it is established ;

[Notification No. 9636/F. No. 197/106/94-ITA-I

Notification: S.O.786(E)

Section(s) Referred: 295

Statute: INCOME TAX

Date of Issue: 1/11/1994

This Notification contains Amendments to Income-tax (Tenth Amendment) Rules, 1994 carried out on 1st November, 1994 not reproduced here as it is already contained in the body of the Rules itself

Notification: S.O.1142

Section(s) Referred: 10 ,10(22B)

Statute: INCOME TAX

Date of Issue: 10/11/1994

In exercise of the powers conferred by clause (22B) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the Press Trust of India Ltd., New Delhi, as a news agency set up in India soley for collection and distribution of news for the purposes of the said clause for the assessement years 1994-95, 1995-96 and 1996-97.

[Notification No. 9638/F. No. 200/59/94--ITA--I

Notification: S.O.3433

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 10/11/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Sri Manmaharaja Niranjana Jagadguru Sri Mallikarjuna, Murugharajendra Mahaswamiji, Sri Bruhanmatha, Chitradurga, Karnataka, for the purposes of the said sub-clause for the assessment years 1992-93 to 1994-95 subject to the following conditions, namely :--

(i) the assessee will apply its income, or accumulate for application, wholly and exclusively to the objects for which it is established ;

[Notification No. 9637/F. No. 197/73/94-ITA.I

Notification: S.O.881(E)

Section(s) Referred: 10 ,10(10C) ,10(10C)(viii)

Statute: INCOME TAX

Date of Issue: 17/11/1994

In exercise of the powers conferred by sub-clause (viii) of clause (10C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the Indian Institute of Management, Bangalore, for the purposes of the said clause.

[Notification No. 9641/F.No. 200/94/94-ITA-I

Notification: S.O.832(E)

Section(s) Referred: 10 ,10(15) ,10(15)(iv)

Statute: INCOME TAX

Date of Issue: 21/11/1994

In exercise of the powers conferred by item (h) of sub-clause (iv) of clause (15) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies 10.5 per cent. (Tax-free) REC Bonds--2001 (XXVIth series) bearing distinctive numbers 600001 to 600060 face value of Rs. 6 lakhs at the rate of Rs. 10,000 each, 700001 to 700744 face value of Rs. 7.44 crores at the rate of Rs. 1 lakh each and 800001 to 800285 face value of Rs. 142.5 crores at the rate of Rs. 50 lakhs each, aggregating to an amount of rupees one hundred and fifty crores issued by the Rural Electrification Corporation Limited for the purpose of the said item :

Provided that the benefit under the said item shall be admissible only if the holder of such bonds registers his name and the holding with the said corporation.

Notification: S.O.839(E)

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

Statute: INCOME TAX

Date of Issue: 22/11/1994

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

1. Dr. Ambedkar Yuba Parisada, Construction of 6 km. rural 8.95 At. Saim, P.O. Olkana, road from Saim to Erokana Via-Nischintkoile, village and 5 hume pipe cul- District Cuttack, Orissa. verts at Saim village in Dis- trict Cuttack, Orissa, likely to cost Rs. 8.95 lakhs.

2. Pravara Medical Trust, Construction, furnishing and 341.90 P.O. Loni, Tal, Shrirampur, running of OPD, Cobalt Ahmednagar-417 736. Therapy and Dental Hospital (Maharashtra) at village Loni, Tal, Shrirampur, District Ahmednagar, Maharashtra, likely to cost Rs. 1,082 lakhs.

3. Nehru Pathagara, Supportive service for 4.16 At/P.O. Srirampur Road, women by providing an Via-Singla, District Balasore, improved environment care Orissa-756 023. and food and by establishing creches-4 units, likely to cost Rs. 7.74 lakhs.

4. Ritambhara Vishva Vidyapeeth, Construction of school and 178.77 29, Doongersey Road, hostel building for adivasi Malabar Hill, girls, establishing community Bombay-400 026. development centres for imparting self-employment skills to the adivasi women and medical relief in Dang District of Gujarat, likely to cost Rs. 178.77 lakhs.

5. Adarsha Seva Sangathana, Low cost housing-cum-latrine 58.08 At/P.O. Anantpur, project at 9 villages, namely, Via Bhuban, Eranda, Raipur, Ananthpur, District Dhenkanal, Kankhai, Baunshakana, Nil- Orissa-759 017. kanthapur, Mrudanga, Kanapal and Kumurishingha of Block Bhuban, Orissa, likely to cost Rs. 58.08 lakhs.

6. Cipla Cancer and AIDS Establishing Cipla Cancer 200.00 Foundation, C/o Cipla Ltd., and AIDS Foundation's-- Bombay Central, Bombay. (a) hospice for terminally ill cancer patients ; (b) Palliative Care Training Centre ; likely to cost Rs. 200 lakhs.

7. Sabarkantha Charitable Trust, Running of school for men- 4.60 C/o Dr. Navin Modi, tally retarded children at Psychiatrist, Avkar Hospital, Sabarkantha, North Gujarat Khodiyar Complex, Dr. and Dungarpur District of Gandhi Road, Himmat Nagar Rajasthan, likely to cost 383 001 (Gujarat). Rs. 4.60 lakhs.

8. BEE ENN Charitable Trust, Construction of building of 238.88 Talab Tillo Road, 80 bedded General Hospital Jammu-180 002. in an area of 16,449 sq. ft. with equipment and furniture at Talab Tillo Road, Jammu, likely to cost Rs. 265.88 lakhs.

9. Darbar Sahitya Sansad, Construction, maintenance 4.72 At. Arapada, P.O. Dalakashoti, and effective utilisation of Via-Rench, District Khurda, low cost sanitary latrines in Puri-14 (Orissa). Taraboi and Dorabanga villages of Balipatana block, District Khurda, Orissa, likely to cost Rs. 5.01 lakhs.

10. ACIL-Navasarjan Rural Training for co-ordination in 90.00 Development Foundation, Integrated Rural Development 117, M.K. Road, in 18 districts of Gujarat, Baldota Bhawan, 6th Floor, likely to cost Rs. 90 lakhs. Churchgate, Bombay-400 020.

11. Arasur Rural Welfare Construction and running of 2.35 Organisation, Arasur village hospital at Arasur village, and P.O., Via Vandavasi, Vandavasi Taluk, North Arcot, North Arcot, Tiruvannamalai Sambuva- Tamil Nadu-604 408. rayar District, Tamil Nadu- 604 408, likely to cost Rs. 2.35 lakhs.

12. Arpan Trust, Running of Arpan Eye Bank 4.56 2, Poonam, 160, R.B. Mehta at Ghatkopar (E), Bombay, Marg, Ghatkopar (E), likely to cost Rs. 4.56 lakhs. Bombay-400 077.

13. Rajasthani and Gujarathi Mother and Child Care 31.19 Charitable Foundation, Project at slums of Pune and 27, Sadashiv Peth, Khanpur village, likely to cost Pune-411 030. Rs. 47.75 lakhs.

14. Corporation (Area) Basketball Basketball Complex at Race 443.00 Trust, Race Course Road, Course Road, Indore, likely to Indore-452 003, M.P. cost Rs. 610 lakhs.

15. Bhagavatula Charitable Trust, Extension and running of 95.00 Near Railway Station, Grama Arogyalayam at Yellamachili, District Visha- Yellamanchili Town, District khapatnam, Andhra Pradesh Vishakhapatnam, likely to 531 055. cost Rs. 100 lakhs. ------

2. This notification shall remain in force for a period of one year in relation to the assessment year 1995-96 in respect of projects mentioned at serial number 7 and for a period of two years in relation to the assessment years 1995-96 and 1996-97 in respect of projects mentioned at serial numbers 1, 2, 6 and 11 and for a period of two years in relation to the assessment years 1996-97 and 1997-98 in respect of project mentioned at serial number 9 and for a period of three years in relation to the assessment years 1995-96, 1996-97 and 1997-98 in respect of projects mentioned at serial numbers 3, 4, 5, 8, 10, 12, 13, 14 and 15.

[No. 9645/F. No. NC-116/94

Notification: S.O.840(E)

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

Statute: INCOME TAX

Date of Issue: 22/11/1994

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 amends the Notification of the Government India, Ministry of Finance, Department of Revenue, No. S.O. 579(E), dated 31st July, 1992, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), as follows, namely :--

This notification contains Amendment to Income-tax Act, 1961 carried out on 22nd November, 1994 not reproduced here as it is already contained in the body of the act itself.

Notification: S.O.841(E)

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

Statute: INCOME TAX

Date of Issue: 22/11/1994

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, vide No. S.O. 711(E), dated 25th September, 1992, under 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, specified the eligible projects and schemes of Banwasi Seva Ashram, Govindpur (via Tura), Sonbhadra, U. P., as at serial number 1, for the eligible projects and schemes for (a) Mahatma Gandhi Mission for Gram Swarajaya (at an estimated cost of Rs. 6 crores) ; (b) Construction and equipment of one hundred Women and Children Centres in the tribal villages in the District of Sonbhadra (U.P.) (at an estimated cost of Rs. 1.5 crores) ; and (c) Banwasi Bhawana--Construction and equipment of a Hostel-cum-Training Centre for SC/ST and other poor students (at an estimated cost of Rs. 1.5 crores) along with other ten institutions to be eligible projects for the purpose of the aforesaid clause ;

And whereas the National Committee satisfied that the eligible project is being executed properly ;

Now, therefore, in exercise of the powers conferred by clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), read with sub-rule (5) of rule 11M of the Income-tax Rules, 1962, on the recommendations of the National Committee, the Central Government hereby approves the institution "Banwasi Seva Ashram, Govindpur (via Tura), Sonbhadra, U.P., for the projects and schemes notified, vide No. S.O. 711(E), dated 25th September, 1992, for a further period of three years in relation to the assessment years 1996-97, 1997-98 and 1998-99.

[No. 9647/F.No. NC-116/94

Notification: S.O.837(E)

Section(s) Referred: 35 ,35(2AA)

Statute: INCOME TAX

Date of Issue: 23/11/1994

In exercise of the powers conferred by sub-section (2AA) of section 35 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely :---

This notification contains Amendment to Income-tax Rules, 1961 carried out on 23-11-1994 not reproduced here as it is already contained in the body of the rules itself.

Notification: S.O.110

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 24/11/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Shree Kashi Math Samsthan, Bombay, for the purpose of the said sub-clause for the assessment years 1990-91 to 1992-93 subject to the following conditions, namely :--

(i) the assessee will apply its income, or accumulate for application, wholly and exclusively to the objects for which it is established ;

[Notification No. 9652/F. No. 197/111/94-ITA-I

Notification: S.O.844(E)

Section(s) Referred: 80L ,80L(1) ,80L(1)(ii)

Statute: INCOME TAX

Date of Issue: 24/11/1994

In exercise of the powers conferred by clause (ii) of sub-section (1) of section 80L of the Income-tax Act, 1961 (43 of 1961), the Central Government specifies the XIth Series Issue, Seven Years--15.5 per cent. (Taxable) Secured Redeemable Bonds allotted on 26-2-1994 bearing distinctive numbers from K00000001 to K00022600 of Rs. 1,000 each aggregating for an amount of Rs. 2.26 crores (rupees two crores and twenty-six lakhs only) and XIth Series Issue, Seven Years--14 per cent. (Taxable) Secured Redeemable Bonds allotted on 24-3-1994 bearing distinctive numbers from K00022601 to O1285000 of Rs. 1,000 each aggregating to an amount of Rs. 126.24 crores (rupees one hundred twenty-six crores and twenty-four lakhs only) issued by the National Thermal Power Corporation Limited, New Delhi, for the purpose of the said clause.

[Notification No. 9650/F. No. 178/34/94-ITA-I

Notification: S.O.845(E)

Section(s) Referred: 10 ,10(15) ,10(15)(iv)

Statute: INCOME TAX

Date of Issue: 24/11/1994

In exercise of the powers conferred by item (h) of sub-clause (iv) of clause (15) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies 10 Years--10.5 per cent. (payable half-yearly) Tax-free Secured Redeemable Bonds (XI Series Issue) bearing distinctive numbers KO 1285001 to KO 2285000 aggregating to an amount of rupees 100 crores (rupees one hundred crores only) of Rs. 1,000 each issued by the National Thermal Power Corporation Limited for the purpose of the said item :

Provided that the benefit under the said item shall be admissible only if the holder of such bonds registers his name and the holding with the said corporation.

[Notification No. 9651/F. No. 178/34/94-ITA-I

Notification: S.O.856(E)

Section(s) Referred: 269UC ,269UC(3)

Statute: INCOME TAX

Date of Issue: 29/11/1994

In exercise of the powers conferred by section 295 read with sub-section (3) of section 269UC of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely :--

This notification contains Amendments to Income-tax (Twelfth Amendment) Rules, 1994 carried out on 29th November, 1994 not reproduced here as it is already contained in the body of the rules itself.

Notification: S.O.113

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 1/12/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Govind Bhawan Karyalaya, Calcutta, for the purpose of the said sub-clause for the assessment years 1995-96 to 1997-98 subject to the following conditions, namely :--

(i) the assessee will apply its income, or accumulate for application, wholly and exclusively to the objects for which it is established ;

[Notification No. 9658/F. No. 197/141/94-ITA-I

Notification: S.O.874(E)

Section(s) Referred: 10 ,10(23D)

Statute: INCOME TAX

Date of Issue: 6/12/1994

In exercise of the powers conferred by clause (23D) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies CRB Mutual Fund authorised by the Securities and Exchange Board of India and registered in accordance with the Securities and Exchange Board of India (Mutual Funds) Regulations, 1993, made under the Securities and Exchange Board of India Act, 1992 (15 of 1992), as a mutual fund for the purposes of the said clause.

(Sd.) Aniruddha Kumar, Under Secretary to the Government of India. [F. No. 149/137/94-TPL/No. 9659

Notification: S.O.880(E)

Section(s) Referred: 80L ,80L(1) ,80L(1)(ii)

Statute: INCOME TAX

Date of Issue: 8/12/1994

In exercise of the powers conferred by clause (ii) of sub-section (1) of section 80L of the Income-tax Act, 1961 (43 of 1961), the Central Government specifies the 10th Series Issue, Five Years--14.5 per cent. (Taxable) Secured Redeemable Non-Convertible Telephone Bonds bearing distinctive numbers from 10750001 to 11750000 of Rs. 1,000 each aggregating to an amount of Rs. 100 crores (rupees one hundred crores only), Five Years--16.5 per cent. (Taxable) Secured Redeemable Non-Convertible Telephone Bonds bearing distinctive numbers from 4350001 to 10750000 of Rs. 1,000 each aggregating for an amount of Rs. 640 crores (rupees six hundred forty crores only) and Five Years--17 per cent. (Taxable) Secured Redeemable Non-Convertible Telephone Bonds bearing distinctive numbers from 1 to 4350000 of Rs. 1,000 each aggregating for an amount of Rs. 435 crores (rupees four hundred thirty-five crores only) issued by the Mahanagar Telephone Nigam Ltd., New Delhi, for the purpose of the said clause.

[Notification No. 9661/F. No. 178/13/94-ITA-I

Notification: 924(E)

Section(s) Referred: 10 ,10(23D)

Statute: INCOME TAX

Date of Issue: 22/12/1994

In exercise of the powers conferred by clause (23D) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies Shriram Mutual Fund set up under a trust deed dated 27th May, 1994, by Shriram Investments Limited, and registered with the Securities and Exchange Board of India under rule 9 of the Securities and Exchange Board of India Mutual Funds (Regulations), 1993, vide registration code MF/017/94/4 dated 21st November, 1994, as a Mutual Fund for the purpose of the said clause.

[Notification No. 9667/F. No. 194/7/94-ITA-I]

Notification: S.O.928(E)

Section(s) Referred: 295

Statute: INCOME TAX

Date of Issue: 23/12/1994

This notification contains Amendments to Income-tax (Thirteenth Amendment) Rules, 1994 carried out on 23rd December, 1994 not reproduced here as it is already contained in the body of the rules itself

Notification: S.O.933(E)

Section(s) Referred: 10 ,10(15) ,10(15)(iv)

Statute: INCOME TAX

Date of Issue: 26/12/1994

In exercise of the powers conferred by item (h) of sub-clause (iv) of clause (15) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies 10.5 per cent. (Tax-free) HUDCO Bonds (Series III) bearing distinctive numbers from 90000001 to 90152500, 91657501 to 92567500, 93017051 to 93497500 and from 93497501 to 94000000 at rupees 1,000 each aggregating to Rs. 204.50 crores (rupees two hundred four crores and fifty lakhs) only issued by the Housing and Urban Development Corporation Limited for the purpose of the said item :

Provided that the benefit under the said item shall be admissible only if the holder of such bonds registers his/her name and the holding with the said Corporation.

[Notification No. 9671/F.No. 178/92/93-ITA-I

Notification: S.O.934(E)

Section(s) Referred: 80L ,80L(1) ,80L(1)(ii)

Statute: INCOME TAX

Date of Issue: 26/12/1994

In exercise of the powers conferred by clause (ii) of sub-section (1) of section 80L of the Income-tax Act, 1961 (43 of 1961), the Central Government specifies 14 per cent. (Taxable) payable half-yearly, HUDCO Bonds (Series III) bearing distinctive numbers from 90152501 to 91657500 and from 92567501 to 93017500 at the rate of Rs. 1,000 each aggregating to Rs. 195.50 lakhs (Rupees one hundred ninety-five crores and fifty lakhs only) issued by the Housing and Urban Development Corporation Limited for the purpose of the said clause.

[Notification No. 9672/F.No. 178/92/93-ITA-I

Notification: S.O.169

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 30/12/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Idara Dawatul Quran, Bombay, for the purpose of the said sub-clause for the assessment years 1992-93 to 1994-95 subject to the following conditions, namely :--

(i) the assessee will apply its income, or accumulate for application, wholly and exclusively to the objects for which it is established ;

[Notification No. 9681/F. No. 197/120/94-ITA-I

Notification: S.O.249

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 30/12/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies The Institute of the Franciscan Missionaries of Mary, Society No. 13, Nilgiris, for the purpose of the said sub-clause for the assessment years 1990-91 to 1992-93 subject to the following conditions, namely :--

(i) the assessee will apply its income, or accumulate for application, wholly and exclusively to the objects for which it is established ;

[Notification No. 9674/F. No. 197/152/94-ITA-I

Notification: S.O.250

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 30/12/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Society of the Franciscan (Hospitaller) Sisters, Bombay, for the purpose of the said sub-clause for the assessment years 1993-94, 1994-95 and 1995-96 subject to the following conditions, namely :--

(i) the assessee will apply its income, or accumulate for application, wholly and exclusively to the objects for which it is established ;

[Notification No. 9679/F. No. 197/150/94-ITA-I

Notification: S.O.251

Section(s) Referred: 10 ,10(23C) ,10(23C)(v)

Statute: INCOME TAX

Date of Issue: 30/12/1994

In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Shri Durgiana Committee, Amritsar, for the purpose of the said sub-clause for the assessment years 1993-94 to 1995-96 subject to the following conditions, namely :--

(i) the assessee will apply its income, or accumulate for application, wholly and exclusively to the objects for which it is established ;

[Notification No. 9675/F. No. 197/172/93-ITA-I