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. 33/2009[F.No. NC-274/04/2009] S.O. 770(E), dated 18-3-2009
Whereas by notification
of the Government to India, in the Ministry of Finance
(Department) of Revenue), number S.O.998(E),dated the 5th July, 2006, issued under
sub-section (1) read with clause (b) of the Explanation section
35AC, of the Income-tax
Act, 1961 (43 of 1961), the Central Government had notified at serial number 8,
"Integrated Rural Development (Social welfare, sanitation and health care, primary
education and vocational training, youth and sports development and governance
reforms.)" by Om Prakash Jindal Gramin Jankalyan Sansthan, 06, Prithvi Raj Road, New
Delhi – 110011, as an eligible project or scheme for a period of three years beginning
with financial year 2006-2007;
And whereas
the said project or scheme is likely to extend beyond three 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 and amending
the project cost from Rs. 26.00 crores to Rs. 61.00 crores;
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 "Integrated Rural Development (social
welfare, sanitation and health care, primary education and vocational training,
youth and sports development and governance reforms.)", being carried out by
Om Prakash Jindal Gramin Jankalyan Sansthan, 06, Prithvi Raj Road, New Delhi
– 110011 for a period of three more years beginning with financial year 2009-2010 i.e., 2009-2010,
2010-2011 and 2011-2012.
-
further
amends the said notification number S.O.998(E), dated the 5th July, 2006,
to the following effect, namely:-
In the said
notification, in the Table against serial number 8, in column (4), relating to
maximum cost for which allowed, for the letters, figures and word "Rs. 26.00 crore" the
letters, figures and word "Rs. 61.00 crore" shall be substituted.