SECTION 35AC, READ WITH EXPLANATION (b) THERETO, OF THE INCOME-TAX ACT, 1961 – ELIGIBLE PROJECTS OR SCHEMES, EXPENDITURE ON – NOTIFIED ELIGIBLE PROJECTS OR SCHEMES – PEOPLE FOR ANIMALS, NEW DELHI

NOTIFICATION NO. 46/2014 [F.NO.V.27015/1/2014-SO(NAT.COM)]/SO 1969(E), DATED 31-7-2014

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 60(E), dated 22.01.2003 issued under 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 hospital/shelters, purchase of medicine, feed, ambulances and running of animal awareness programmes” by “People for Animals, 14, Ashoka Road, New Delhi-110001”, as an eligible project or scheme, at the estimated cost of Rs. 4.90 crore, for a period of three years ending with financial year 2005-06, which was further extended vide Notification number S.O. 1599(E), dated 14.11.2005 for a further period of two years ending with financial year 2007-08, which was further extended vide Notification number S.O. 1466(E), dated 17.6.2008 for a further period of three years ending with financial year 2010-11, and which was further extended vide Notification number S.O. 847(E), dated 27.4.2011 for a further period of three years ending with financial year 2013-14;

And whereas vide notification number S.O. 1147(E), dated 17.5.2010, the project cost was enhanced from Rs. 4.90 crore to Rs.14.90 crore by amending notification number S.O. 60(E), dated 22.01.2003;

And whereas the said project or scheme is likely to extend beyond 11 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 “Maintenance of Animal hospital/shelters, purchase of medicine, feed, ambulances and running of animal awareness programmes”, 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, for a further period of three years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17.

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