MAINTENANCE OF ANIMAL HOSPITALS OR SHELTERS, PURCHASE OF MEDICINE, FEED, AMBULANCES AND RUNNING OF ANIMAL AWARENESS PROGRAMME AND THE PROJECT BY PEOPLE FOR ANIMALS, NEW DELHI NOTIFIED AS AN ELIGIBLE SCHEME OR PROJECT UNDER SECTION 35AC
Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 – Eligible projects or schemes, expenditure on – Notified eligible projects or schemes
Notification No. 6/2011 [F.NO.V-27015/1/2011-SO(NAT.COM)]/S.O. 847(E), Dated 27-4-2011
WHEREAS by Notification of the Government of India, in the Ministry of Finance (Department of Revenue) number S.O. 60(E), dated the 22nd January, 2003, 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 notified at serial number 7, “Maintenance of animal hospitals or shelters, purchase of medicine, feed, ambulances and running of animal awareness programme and the project” by People for Animals, 14, Ashoka Road, New Delhi-110001, as an eligible project or scheme for a period of three years with assessment year 2003-04 which was extended further vide Notification number S.O.1599(E), dated the 14th November, 2005 for a period of three years beginning with financial year 2005-06 and which was extended further vide Notification number S.O.1466(E), dated 17th June, 2008 for a period of three years beginning with financial year 2008-09;
AND WHEREAS by Notification number S.O. 1147(E), dated the 17th May, 2010 the estimated cost was enhanced from Rs. 4.90 crore to Rs. 14.90 crore;
AND WHEREAS the said project or scheme is likely to extend beyond nine 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 extending 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 notifies the scheme or project “Maintenance of animal hospitals or shelters, purchase of medicine, feed, ambulances and running of animal awareness programme and the project” which is being carried out by People for Animals, 14, Ashoka Road, New Delhi-110001, without any change in the approved cost of Rs. 14.90 crore, as an eligible project or scheme for a further period of three years commencing with the financial year 2011-12 i.e., 2011-12, 2012-13 & 2013-14.
