Notification No. 100/2005, Dated 23-3-2005
Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O.901(E) dated the 20th September, 2001, issued under 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 had specified at serial number 3, for Construction of building, purchase of library books, office and sports equipments, mobile aids and appliances, learning materials, furnishing and running of activities for rehabilitation of persons with disability through integrated education, vocational training, medical care and employment opportunities at Delhi/Gwalior, by Amar Jyoti Charitable Trust, N-192, Greater Kailash – I, New Delhi – 110048 as an eligible project or scheme for a period of three years beginning with assessment year 2002-2003;
And whereas the said project or scheme is likely to extend beyond three years;
And whereas the National Committee for Promotion of Social and Economic Welfare, being satisfied that the said project or scheme is being executed properly, made a further recommendation under sub-rule (5) of rule 11M of the Income-tax Rules, 1962 for specifying the said project or scheme for a further period of three years;
Now, therefore, the Central Government, 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), hereby specifies the scheme or project for Construction of building, purchase o library books, office and sports equipments, mobile aids and appliances, learning materials, furnishing and running of activities for rehabilitation of persons with disability through integrated education, vocational training, medical care and employment opportunities at Delhi/Gwalior, which is being carried out by Amar Jyoti Charitable Trust, N-192, Greater Kailash -I, New Delhi – 110048, without any change in the approved cost i.e. Rs.225.84 lakhs, as an eligible project or scheme for a further period of three years commencing from the financial year 2004-2005.
[F.No. NC-270/01/2005]
