SECTION 35AC, READ WITH EXPLANATION (b) THERETO OF THE INCOME-TAX ACT, 1961 – ELIGIBLE PROJECTS OR SCHEMES, EXPENDITURE ON – NOTIFIED ELIGIBLE PROJECTS OR SCHEMES – GUJARAT SARVAR MANDAL, AHMEDABAD

NOTIFICATION NO. 103/2012 [F.NO. V- 27015/4/2012-SO(NAT.COM)]/S.O. 633(E), DATED 12-3-2013

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 791(E) dated the 18th September, 1995, 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 1, for free medical aid to poor and destitute patients at Ahmedabad Gujarat by Gujarat Sarvar Mandal, Room No. 15, 1st Floor, Himavan, Samaj Kalyan Kendra, Shanti Kunj Society, Pritamari Marg, Near Paldi, Ahmedabad-6 as an eligible project or scheme for a period of three years beginning with assessment year 1996-1997 which was extended further vide notification number S.O. 686(E) dated the 11th August, 1998 for a period of three years beginning with assessment year 1999-2000 which was extended further vide notification number S.O. 561(E) dated the 20th June, 2001 for a period of three years beginning with assessment year 2002-2003 which was extended further vide notification number S.O. 796(E) dated the 5th July, 2004 for a period of three years beginning with financial year 2004-2005 and which was extended further vide notification number S.O. 1152(E) dated 16.7.2007 for a period of three years beginning with financial year 2007-08 and which was extended further vide notification number S.O. 1797(E) dated 21th July, 2010 for a period of three years beginning with financial year 2010-11;

And whereas vide notification number S.O.630(E) dated the 5th July, 2000 the estimated cost was enhanced from Rs. 12.00 lakhs to Rs.36.00 lakhs and vide notification number S.O. 796(E) dated the 5th July, 2004 the estimated cost was enhanced from Rs. 36.00 lakhs to Rs. 72.00 lakhs;

And whereas the said project or scheme is likely to extend beyond eighteen 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 notifies the scheme or project for free medical aid to poor and destitute patients at Ahmedabad, Gujarat, which is being carried out by Gujarat Sarvar Mandal, Room No. 15, 1st Floor, Himavan, Samaj Kalyan Kendra, Shanti Kunj Society, Pritamari Marg, Near Paldi, Ahmedabad-6, as an eligible project or scheme for a further period upto 2014-15.

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