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

Notification No. 95/2009/F. No. V. 27015/1/2009 - SO (NAT.COM)/ S.O. 2545(E), dated 6-10-2009

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), the Central Government, on the recommendations of the National Committee for Promotion of Social and Economic Welfare, hereby notifies the institutions approved by the said National Committee, mentioned in column (2) of the Table below, and approves the eligible projects or schemes specified to be carried on by the said institutions and the estimated cost thereof as mentioned in column (3) of the said Table, and also specifies in the column (4) of the Table the maximum amount of such cost which may be allowed as deduction under the said section 35AC for the period of approval, namely :-

TABLE

Serial Number	Name of the Institution	Project or scheme and estimated cost thereof	Maximum amount of cost to be allowed as deduction under section 35AC
(1)	(2)	(3)	(4)
1.	Diocese of Baroda, Bishop's House, 71, Alkapuri, Vadodara 390007, Gujarat.	a)Nursing School for Tribal girls; b)Tribal Children education program and Youth Education Programme; c) Mahila Mandal (women's organization) programmes for Tribal women. [Rs. 77.85 crore.]	Rs. 12.96 crore for project (c) only i.e. Mahila Mandal (Women's Organization) programmes for Tribal women for three financial years commencing with 2009-2010 i.e. 2009-2010, 2010-2011 & 2011-2012.
2.	Prayas Social Welfare Society, D.C.Model Sr. Sec. School, Sector -09, Faridabad 121006.	Free Education Programme for all children especially for economically weaker sections. [Cost Rs. 6.26 crore]	Rs. 3.11 crore for two financial years commencing with 2009-2010 i.e. 2009-2010 and 2010-2011.
3.	Prashanti Cancer Care Mission, 15 Hermes Elegance, 1989 Convent Street, Camp, Pune 411001.	Mobile Cancer Screening Unit. [Cost Rs. 2.17 crorej	Rs. 2.17 crore for three financial years commencing with 2009-2010 i.e. 2009-2010, 2010-2011 and 2011-2012.
4.	Society of the Servants of the Holy Spirit, Holy Spirit Hospital, Mahakali Caves Road, Andheri (E), Mumbai-400 093.	Holy Spirit Cancer Centre. [Cost Rs. 42.50 crore.]	Rs. 42.50 crore for two financial years commencing with 2009-2010 i.e. 2009-2010 and 2010-2011.
5.	The United Educational and Social Welfare Trust, No.96, Sathy Main Road, Kurumbapalyam, Coimbatore64l 107, Tamilnadu.	Children's Home and Aged Home. [Cost Rs 8.65 crore as a corpus fund.]	Rs 8.65 crore as a corpus fund for three financial years commencmg with 2009-2010 i.e. 2009-2010, 2010-2011 and 2011-2012.
6.	Nana Palkar Smruti Samiti, Rugna Seva Sadan, 158 Rugna Seva Sadan Marg, Dr. Ambedkar Road, Parel, Mumbai 400012.	Nana Palkar Smruti Samiti project for medical patients. [Cost Rs. 9.71 crore as corpus fund]	Rs. 9.71 crore as corpus fund for three financial years commencing with 2009-2010 i.e. 2009- 2010, 2010-2011 and 2011-2012.
7.	Raphael Ryder Cheshire International Centre (For relief of the suffering), Post Box No. 157, End of Mohini Road Trans-Rispana Nadi, Dehradun-248 001.	Special Education for mentally challenged. [Cost Rs. 1.50crore.]	Rs 1.50 crore for three financial years commencing with 2009-2010 i.e. 2009-2010, 2010-2011 and 2011-2012.
8.	Aroh Foundation, 338, Than Singh Nagar, St. No. 1, Military Road, Anand Parbat, New Delhi - 110005.	Expansion of existing Udaan Institute for vocational studies. [Cost Rs. 6.75 crore]	Rs. 4.89 crore only which includes Non-recurring cost of Furniture & Equipments and Baseline Survey of Rs. 74 Lakhs and Recurring cost of Rs. 4.15 crores for three financial years commencing with 2009-2010 i.e. 2009-2010, 2010-2011 and 2011-2012.
9.	Dalit Foundation, D-25-D, South Extension, Part II, New-Delhi-110049	Comprehensive services and support for the empowerment of Dalit communities all over India. [Cost Rs.5.00 crore.]	Rs.5.00 crore for three financial years commencing with 2009-2010 i.e. 2009-2010, 2010-2011 and 2011-2012.
10.	D-CAC US-Education Centre (Development of Communication, Arts & Culture, Science, Economics and Education Centre), Ningthoukhong Bazar Area, Bishnupur District, Manipur-795126.	Expansion of Hospital called Shri Sai Institute of Medical Sciences Hospital and Research Centre. [Cost Rs. 24.52 crore]	Rs. 24.52 crore for three financial years commencing with 2009-2010 i.e. 2009-2010, 2010-2011 and 2011-2012.
11.	READS – Rural Education and Development Society 31/34, Alagiri St., Chetpet (Polur), Tiruvannamalai - 606801, Kerala.	Watershed Project. [Cost Rs.69.50 lakh]	Rs.69.50 lakh for three financial years commencing with 2009-2010 i.e. 2009-2010, 2010-2011 and 2011-2012.
12.	Bhagyoday Charitable Trust, Bhagyoday General Hospital, Opposite Bus Station, Himatnagar-3 83001, Gujarat.	Bhagyoday General Hospital expansion project. [Cost Rs. 21.95 crore including a corpus fund of Rs. 4.00 crore.]	Rs. 21.95 crore including a corpus fund of Rs. 4.00 crore for three financial years commencing with 2009-2010 i.e. 2009-2010, 2010-2011 and 2011-2012.
13.	Shrimad Rajchandra Yuva Satsangh Kendra, 137/Damodar Complex, 'C Block, Nr. Docter 1 louse, Jawanpura Idar, District Sabarkantha, Gujarat-383430.	Comprehensive training programme for young male and female. [Cost Rs. 4.95 crore]	Rs. Rs. 4.95 crore for three financial years commencing with 2009-2010 i.e. 2009-2010, 2010-2011 and 2011-2012.
14.	St. Matthews Scientific Research Foundation, A-12, EktaNagar, Stadium Road, Bareilly, Uttar Pradesh-243 122.	St. Matthews Scientific Research Foundation - Preventive Hepatitis B Vaccination Phase I. [Cost Rs. 2.85 crore.]	Rs. 2.85 crore for three financial years commencing with 2009-2010 i.e. 2009-2010, 2010-2011 and 2011-2012.
15.	Shri Bharti Maiya Memorial Foundation, Bharat Cancer Hospital, At & Po Saroli, Surat-Bardoli Road, Saroli Tal Choryasi, District Surat, Gujarat-395 010.	Bharat Cancer Hospital & Research Centre & Nirali Memorial Radiation Centre. [Cost Rs. 12.60 crore including a corpus fund of Rs. 9.60 crore.]	Rs.9.60 crore only for creation of corpus fund for three financial years commencing with 2009-2010 i.e. 2009-2010, 2010-2011 and 2011-2012.
16.	Jagriti Sewa Sanstha, Urlla - Abhanpur, Raipur District, Chhatisgarh493 661.	Vocational training for rural youth and women. [Cost Rs. 79.94 lakh]	Rs. 79.94 lakh for three financial years commencing with 2009-2010 i.e. 2009-2010, 2010-2011 and 2011-2012.
17.	Nandurbar Taluka Vidhyak Samiti, Khodai Mata Road, Nandurbar, District Nardurbar-425412, Maharashtra.	Educational programme for Tribal and Aidvasi People. [Cost Rs. 986.00 lakh.]	Rs. 986.00 lakh for three financial years commencing with 2009-2010 i.e. 2009-2010, 2010-2011 and 2011-2012.
18..	Shantilal Shanghvi Foundation FP 145, Ram Mandir Road, Vile Parle (East), Mumbai-400 057	Treatment of Cancer, Kidney Failure (dialysis) and Eye diceases for Tribal. [Cost Rs. 10.36 crore]	Rs. 10.36 crore for three financial years commencing with 2009-2010 i.e. 2009-2010, 2010-2011 and 2011-2012.
19.	Sophie Jan Kalyan Samiti, 14/80, Civil Lines, Kanpur, Uttar Pradesh.	Free mobile medical facilities and running of hospital. [CostRs. 1953.21 lakh]	Rs. 2.00 crore including a corpus fund of Rs.50.00 lakh only for the project of running of Mobile Medical Services for three financial years commencing with 2009-2010 i.e. 2009-2010, 2010-2011 and 2011-2012.
20.	Anant Patade Bahuuddeshiya Shikshan Sanstha, Fonda-Ghat, Kurli Vasahat, Kankavli District - Sindhdurga (Maharashtra).	Rehabilitation Center For Mentally Challenged Children [Cost Rs. 2.88 crore]	Rs. 2.88 crore for three financial years commencing with 2009-2010 i.e. 2009-2010,2010-2011 and 2011-2012.
21.	Buddha Smriti Sansthan, Village Dholipur, Post Sagri, District Azamgarh 276138, Uttar Pradesh.	Establishment of non-formal educational centre:- Mainstreaming women and the children of weaker sections in rural areas. [Cost Rs 2.33 crore.]	Rs. 2.33 crore for three financial years commencing with 2009-2010 i.e. 2009-2010, 2010-2011 and 2011-2012.

II. This notification shall remain in force for a period of two years in relation to financial years 2009-2010 and 2010-2011 in respect of project or scheme mentioned at serial number 2 and 4 and for a period of three years in relation to financial years 2009-2010, 2010-2011 and 2011-2012 in respect of projects or schemes mentioned at serial numbers 1, 3, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20 and 21 of the said Table.