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INCOME-TAX ACT - Notification No. 62/2009
June, 25th 2009

NOTIFICATION

INCOME-TAX ACT

Section 35AC, sub-section (1) read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes

Notification No. 62/2009 [F.No. NC-274/10/2009]/S.O. 1254(E), dated 18-5-2009

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 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 1, 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 2002-2003, which was extended further vide notification number S.O. 783(E), dated the 5th July, 2004 for a period of two years beginning with financial year 2004-2005 and which was extended further vide notification number S.O. 237(E) dated the 15th February, 2007 for a period of two years beginning with financial year 2007-2008;

And whereas by notification number S.O. 237(E), dated the 15th February, 2007 the estimated cost was enhanced from Rs. 51.00 lakh including a corpus fund of Rs. 15.00 lakh to Rs. 102.00 lakh including a corpus found of Rs. 15.00 lakh;

And whereas the said project or scheme is likely to extend beyond eight years;

And, whereas, the National Committee for the 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 Running of free medical services by Dardi Sahayak Trust at whole of Gujarat being carried out by Smt. Ushaben Rasiklal Shaw Digvijay Lion Dardi Sahayak Trust, 5, Vishranti Gruh, Opp. Civil Hospital, Ahmedabad - 380016, without any change in the approved cost of Rs. 102.00 lakh including a corpus fund of Rs. 15.00 lakh, as an eligible project or scheme for a further period of three years beginning with financial year 2009-2010 i.e. 2009-2010, 2010-2011 & 2011-2012.

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