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NOTIFICATION NO. 36/2007, DATED 15-2-2007
February, 15th 2007

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue), Number S.O. 1267(E), dated the 28th December, 2001, issued under sub-section (1) read with clause (b) of the Explanation to section 35 AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had specified at serial Number 1, for running of free medical services by Dardi Sahayak Trust at whole of Gujarat by Smt. Ushaben Rasiklal Shaw Digvijay Lion Dardi Sahayak Trust, 5, Vishranti Gruh, Opp. Civil Hospital, Ahmedabad-380016 as an eligible project or scheme for a period of three years beginning with assessment year 2002-03 and which was extended further vide notification Number S.O.783(E), dated the 5th July, 2004 for a period of three years beginning with assessment year-2004-05;

AND WHEREAS the said project or scheme is likely to extend beyond six 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 two years and enhancing the project cost from Rs.51,00,000 to Rs. 1,02,00,000;

NOW, THEREFORE, the Central Government, in exercise of the powers conferred by sub-section (1) read with clause (b) of the Explanation to section 35 AC of the Income-tax Act, 1961 (43 of 1961),-

(a)        hereby specifies the scheme or project for running of free medical services by Dardi Sahayak Trust at whole of Gujarat, which is being carried out by Smt. Ushaben Rasiklal Shaw Digvijay Lion Dardi Sahayak Trust, 5, Vishranti Gruh, Opp. Civil Hospital, Ahmedabad-380016 as an eligible project or scheme for a further period of two years commencing from the financial year 2007-08; and

(b)        further amends the said notification Number S.O. 1267(E), dated the 28th December 2001, to the following effect, namely :-

In the said notification, in the Table against serial Number 5, in column (4), relating to maximum amount of cost to be allowed as deduction under section 35 AC, for the letters, figures and word Rs. 51,00,000, the letters, figures and word Rs. 1,02,00,000 shall be substituted.

                                                                                           [F. No. NC-274/04/2006]

 

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