Explanation to section 35AC of the Income-tax Act, 1961, the Central Government had specified for Extended programme of conducting free polio operations in Gujarat and other parts of the country by Smt. Parsanben Narandas Ramji Shah (Talajawala) Society For Relief and Rehabilitation of Disabled - 218/2002 - Income Tax

Explanation to section 35AC of the Income-tax Act, 1961, the Central Government had specified for Extended programme of conducting free polio operations in Gujarat and other parts of the country by Smt. Parsanben Narandas Ramji Shah (Talajawala) Society For Relief and Rehabilitation of Disabled Notification No. 218 of 2002, dt. 14th Aug., 2002. Whereas by notification of the Government of India in the Ministry of Finance number S.O. 212(E) dated the 1st April, 1999, 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 3, for Extended programme of conducting free polio operations and providing free artificial limbs to rehabilitate orthopaedically disabled poor people living in rural areas and urban slums in Gujarat and other parts of the country by Smt. Parsanben Narandas Ramji Shah (Talajawala) Society For Relief and Rehabilitation of Disabled, 51, Vidhyanagar, Bhavnagar364002, Gujarat as an eligible project or scheme for a period of three years beginning with assessment year 1999-2000; which was extended further vide notification number S.O. 557(E) dated 20th June, 2001, for a period of three years beginning with assessment year 2002-2003. And whereas, the said project or scheme is likely to extend beyond six years; And whereas, the National Committee, being satisfied that the 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 modifying the project and incorporating (a) Free polio operations and providing artificial aids and appliances cost Rs. 310.00 lakhs; (b) Construction of Training Centre for Prosthetic and Orthotic Technician, Supervisors and Engineers at a cost of Rs. 150.00 lakhs in the approved project; 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),-- (a) hereby specifies the scheme or project of (a) Free polio operations and providing artificial aids and appliances cost Rs. 310.00 lakhs; (b) Construction of Training Centre for Prosthetic and Orthotic Technician, Supervisors and Engineers at a cost of Rs. 150.00 lakhs by Smt. Parsanben Narandas Ramji Shah (Talajawala) Society For Relief and Rehabilitation of the Disabled, 51, Vidhyanagar, Bhavnagar-364002, Gujarat as an eligible project or scheme; and (b) further amends the said notification number S.O. 212(E) dated the 1st April, 1999, to the following effect, namely: In the said notification, in the Table, against serial number 3, for column (3) the entries relating thereto, the following shall be substituted, namely: "(a) Free polio operations and providing artificial aids and appliances cost Rs. 310.00 lakhs; (b) Construction of Training Centre for Prosthetic and Orthotic Technician, Supervisors and Engineers at a cost of Rs. 150.00 lakhs against Extended programme of conducting free polio operations and providing free artificial limbs to rehabilitate orthopaedically disabled poor people living in rural areas and urban slums in Gujarat and other parts of the country at a cost of Rs. 460.00 lakhs". [F.No. NC-62/2002]