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

I

Notification No. 96/2009 [F.NO.V-27015/1/2009-SO (NAT.COM.)]/S.O.2603(E), dated 14-10-2009

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 54(E) dated the 16^th January, 1998, 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 5, ''Construction of buildings for Braille Press, library, blind school, auditorium, dormitory, purchase of Braille Press and running of Braille Press Complex at Vidyapalli, Malanda, Mahinagar, South-24 Parganas" by Blind Persons' Association, 10/2, Shamsul Huda Road, Kolkata, as an eligible project or scheme for a period of three years beginning with assessment year 1998-1999, which was extended further vide notification number S.O.500(E) dated the 26^th May, 2000 for a period of three years beginning with assessment year 2001-2002, which was extended further vide notification number S.0.1134(E) dated the 29^th September, 2003 for a period of three years beginning with financial year 2004-2005 and which was extended further vide notification number S.O.1405(E) dated the 4^thSeptember, 2006 for a period of three years beginning with financial year 2006-2007;

And Whereas the said project or scheme is likely to extend beyond twelve 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 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 "Construction of buildings for Braille Press, library, blind school, auditorium, dormitory, purchase of Braille Press and running of Braille Press Complex at Vidyapalli, Malanda, Mahinagar, South-24 Parganas" being carried out by Blind Persons' Association, 10/2, Shamsul Huda Road, Kolkata, without any change in the approved cost of Rs. 187.50 lakh, as an eligible project or scheme for a further period of three years beginning with financial year 2009-2010 i.e. 2009-10, 2010-11 and 2011-12.

Notification No. 97/2009 [F.NO.V-27015/1/2009-SO (NAT.COM.)] / S.O.2604 (E), dated 14-10-2009

Whereas by notification of the Government of India, in the Ministry of Finance (Department of Revenue) number S.O.878(E), dated the 30^th November, 1992, 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 notified at serial number 3, "Integrated Rural Development Project" by Jankidevi Bajaj Gram Vikas Sanstha, C/o Samaj Seva Kendra, Survey No.4272, Behind Akurdi Post Office, Akurdi, Pune - 411 035, as an eligible project or scheme for a period of three years beginning with assessment year 1993-1994, which was extended further vide notification number S.O.293(E), dated the 4^th April, 1995 for a period of three years beginning with assessment year 1996-97, which was extended further vide notification number S.O.438(E) dated the 20^th May, 1998 for a period of three years beginning with assessment year 1999-2000, which was extended further vide notification number S.O.1384(E), dated the 30th December, 2002 for a period of three years beginning with assessment year 2002-2003; which was extended further vide notification number S.O.789(E), dated the 5^th July, 2004 for a period of three years beginning with financial year 2004-05 and which was extended further vide notification number S.O.2400(E), dated the 3^rd October, 2008 for a period of two years beginning with financial year 2008-09;

And whereas by notification number S.O.438(E), dated the 20^th May, 1998 the estimated cost was enhanced from Rs. 118.00 lakh to Rs. 180.72 lakh, vide notification number S.O.319(E), dated the 11^th May, 1999 the estimated cost was further enhanced from Rs. 180.72 lakh to Rs.298.60 lakh and vide notification number S.O.789(E), dated the 5^th July, 2004 the estimated cost was further enhanced from Rs.298.60 lakh to Rs.704.14 lakh;

And whereas the said project or scheme is likely to extend beyond eighteen 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), -

(a) hereby specifies the scheme or project -'Integrated Rural Development Project", which is being carried out by Jankidevi Bajaj Gram Vikas Sanstha, C/o Samaj Seva Kendra, Survey No.4272, Behind Akurdi Post Office, Akurdi, Pune-411 035;

(b) further amends the said notification number S.O.878(E), dated the 30^th November, 1992, to the following effect, namely :-

In the said notification, in the Table against serial number 3, in column (4) relating to maximum amount of cost to be allowed as deduction under section 35AC, for the letters, figures and word "Rs.704.14 lakh", the letters, figures and word "Rs.821.80 lakh" shall be substituted.

III

Notification No. 98/2009 [F.NO.V-27015/1/2009-SO (NAT.COM.)] / S.O. 2605(E), dated 14-10-2009

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O.1124(E), dated the 29^th September, 2003, 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 10, "Recycle Recover Reuse of plastic waste in an eco-friendly manner by Indian Centre for Plastics in the Environment, 2^nd Floor, Kushesh Mansion, 22, Cawasji Patel Street and 48/54, Janmabhoomi Marg, Fort Mumbai - 400001, as an eligible project or scheme for a period of three years beginning with assessment year 2004-05, which was extended further vide notification number S.O.1424(E), dated the 4^th September, 2006 for a period of three years beginning with financial year 2006-07 and which was extended further vide notification number S.O.I 262(E), dated the 18^th May, 2009 for a period of three years beginning with financial year 2009-10;

And whereas by notification number S.O.1424(E), dated 4^th September, 2006 the address of the institution was changed;

And whereas the said project or scheme is likely to extend beyond nine 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 enhancing the project cost from Rs. 1000.00 lakh to Rs.20.00 crore and amending the address from "2^nd Floor, Kushesh Mansion, 22, Cawasji Patel Street and 48/54, Janmabhoomi Marg, Fort Mumbai - 400001" to "Olypmus House, Ilnd Floor, (near Fort house) 25, Raghunath Dajaji Street, Fort, Mumbai 400001";

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 "Recycle Recover Reuse of plastic waste in an eco-friendly manner", which is being carried out by Indian Centre for Plastics in the Environment, 2^nd Floor, Kushesh Mansion, 22, Cawasji Patel Street and 48/54, Janmabhoomi Marg, Fort Mumbai - 400001;

(b) further amends the said notification number S.O.1124(E), dated the 29^th September, 2003, to the following effect, namely :-

In the said notification, in the Table against serial number 10, in column (4) relating to maximum amount of cost to be allowed as deduction under section 35AC, for the letters, figures and word "Rs. 1000.00 lakh", the letters, figures and word "Rs.20.00 crore" shall be substituted and in column (1) relating to the name of Institution, for the entry "Indian Centre for Plastics in the Environment. 2^nd Floor, Kushesh Mansion, 22, Cawasji Patel Street and 48/54. Janmabhoomi Marg, Fort Mumbai - 400001" the entry "Indian Centre for Plastics in the Environment, Olypmus House, Ilnd Floor, (near Fort house) 25, Raghunath Dajaji Street, Fort, Mumbai 400001" shall be substituted.

Notification No. 99/2009 [F.NO.V-27015/1/2009-SO (NAT.COM.)] / S.O. 2606(E), dated 14-10-2009

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O.68(E), dated the 14^th January, 2004, 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 10, "Construction of building for dispensary, purchase of furniture and equipments, van and running of health project for villagers in rural area of Mcwat" by Deepalaya, 46, Institutional Area, D-Block, Janakpuri, New Delhi-110058, as an eligible project or scheme for a period of three years beginning with assessment year 2004-05 and which was extended further vide notification number S.O.1835(E), dated the 28^th October, 2006 for a period of three years beginning with financial year 2006-07;

And whereas the said project or scheme is likely to extend beyond six 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 "Construction of building for dispensary, purchase of furniture and equipments, van and running of health project for villagers in rural area of Mcwat" being carried out by Deepalaya, 46, Institutional Area, D-Block, Janakpuri, New Delhi-110058, without any change in the approved cost of Rs.97.18 lakh , as an eligible project or scheme for a further period of three years beginning with financial year 2009-10 i.e. 2009-10, 2010-11 and 2011 -12.

V

Notification No. 100/2009 [F.NO.V-27015/1/2009-SO (NAT.COM.)] / S.O. 2607(E), dated 14-10-2009

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O.388(E), dated the 19^th May, 1997, 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 25, "Construction, aids/application/equipments, vans, furnishing and running of Home for spastics” by Handicapped Children's Parents Association. Plot No. K (Behind Plot No. 13), Institutional Sector-5, Dwarka, New Delhi - 110045, as an eligible project or scheme for a period of three years beginning with assessment year 1998-99, which was extended further vide notification number S.O.290(E), dated the 28^th March, 2001 for a period of three years beginning with assessment year 2001-02, which was extended further vide notification number S.O.224(E), dated the 23^rd February, 2004 for a period of three years beginning with assessment year 2004-05 and which was extended further vide notification number S.O.1802(E), dated the 23^rd October, 2007 for a period of three years beginning with financial year 2006-07;

And whereas the said project or scheme is likely to extend beyond twelve 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 "Construction, aids/application/equipments, vans, furnishing and running of Home for spastics" being carried out by Handicapped Children's Parents Association. Plot No.K (Behind Plot No. 13), Institutional Sector-5, Dwarka, New Delhi - 110045, without any change in the approved cost of Rs.245.00 lakh plus a corpus fund of Rs. 100.00 lakh, as an eligible project or scheme for a further period of three years beginning with financial year 2009-2010 i.e. 2009-10, 2010-11 and 2011-12.

VI

Notification No. 101/2009 [F.NO.V-27015/1/2009-SO (NAT.COM.)] / S.O. 2608(E), dated 14-10-2009

Whereas by notification of the Government of India, in the Ministry of Finance (Department of Revenue) number S.O. 1237(E), dated the 28^th October, 2003, 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 notified at serial number 5, "Running of hostel, medical, self-employment projects by Dr. Ambedkar Vanvasi Kalyan Trust" by Dr. Ambedkar Vanvasi Kalyan Trust, Near Choksi Vadi, Opp. Radha Krishna Temple, Rander Road, Surat, Gujarat - 395009, as an eligible project or scheme for a period of three years beginning with assessment year 2004-05 and which was extended further vide notification number S.O.1160(E), dated the 16^th July, 2007 for a period of three years beginning with financial year 2006-07;

And whereas the said project or scheme is likely to extend beyond six 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 hostel, medical, self-employment projects by Dr. Ambedkar Vanvasi Kalyan Trust" being carried out by Dr. Ambedkar Vanvasi Kalyan Trust, Near Choksi Vadi, Opp. Radha Krishna Temple, Rander Road, Surat, Gujarat - 395009. without any change in the approved cost of Rs.275.00 lakh (corpus fund), as an eligible project or scheme for a further period of three years beginning with financial year 2009-2010 i.e. 2009-10, 2010-11 and 2011-12.

VII

Notification No. 102/2009 [F.NO.V-27015/1/2009-SO (NAT.COM.)] / S.O. 2609(E), dated 14-10-2009

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O.1365(E), dated the 27^th November, 2003, 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 4, "Education and Health support Scheme for Children of poor and socially marginalized class" by Nav Bharat Jagriti Kendra, Head Office Village Bahera, PO Brindvan, Via Chouparan, District Hazaribag - 825301 (Jharkhand). as an eligible project or scheme for a period of three year beginning with assessment year 2004-2005 and which was extended further vide notification number S.O.242(E), dated the 15^th February, 2007 for a period of three years beginning with financial year 2006-2007:

And whereas the said project or scheme is likely to extend beyond six 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 "Education and Health support Scheme for Children of poor and socially marginalized class' being carried out by Nav Bharat Jagriti Kendra, Head Office Village Bahera, PO Brindvan, Via Chouparan, District Hazaribag - 825301 (Jharkhand), without any change in the approved cost of Rs.39.00. lakh, as an eligible project or scheme for a further period of three years beginning with financial year 2009-10 i.e. 2009-10, 2010-11 and 2011-12.

VIII

Notification No. 103/2009 [F.NO.V-27015/1/2009-SO (NAT.COM.)] / S.O. 2610(E), dated 14-10-2009

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O.234(E), dated the 15^th February, 2007, 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 13. "To provide health and employment opportunities" by Shanti Samaj Sevi Samiti, 2/377, Khatrana Street, Farrukhabad - 209625, (Uttar Pradesh), as an eligible project or scheme for a period of three years beginning with financial year 2006-07;

And whereas the said project or scheme is likely to extend beyond 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 "To provide health and employment opportunities" being carried out by Shanti Samaj Sevi Samiti, 2/377, Khatrana Street, Farrukhabad - 209625, (Uttar Pradesh), without any change in the approved cost of Rs.0.714 crore, as an eligible project or scheme for a further period of three years beginning with financial year 2009-10 i.e. 2009-10, 2010-11 and 2011-12.

Notification No. 104/2009 [F.NO.V-27015/1/2009-SO (NAT.COM.)] / S.O. 2611(E), dated 14-10-2009

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue), number S.O.388(E), dated the 19^th May, 1997, 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 23, "School Adoption Scheme and Balwadi Project at Mumbai, Maharashtra" by The Bombay Community Public Trust, Regent Chamber, 5 Floor, Nariman Point, Mumbai, as an eligible project or scheme for a period of three years beginning with assessment year 1998-99, which was extended further vide notification number S.O.303(E), dated the 29^th March, 2000 for a period of three years beginning with assessment year 2001-02, which was extended further vide notification number S.O.1373(E), dated the 27^th November, 2003 for a period of three year beginning with assessment year 2004-05 and which was extended further vide notification number S.O.474(E), dated the 29^th March, 2007 for a period of three year beginning with financial year 2006-07;

And whereas the said project or scheme is likely to extend beyond twelve 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 specifies the scheme or project "School Adoption Scheme and Balwadi Project at Mumbai, Maharashtra" being carried out by The Bombay Community Public Trust, Regent Chamber, 5^th Floor, Nariman Point, Mumbai, without any change in the approved cost of Rs. 300.00 lakhs, as an eligible project or scheme for a further period of three years beginning with financial year 2009-10 i.e. 2009-10, 2010-11 and 2011-12.

Notification No. 105/2009 [F.NO.V-27015/1/2009-SO (NAT.COM.)] / S.O. 2612(E), dated 14-10-2009

Whereas by notification of the Government of Italia in the Ministry of Finance (Department of Revenue), number S.O.54(E), dated the 16^th January, 1998, 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 14. "Setting up and running of vocational training centers for computer courses and tailoring classes at 386 centres” by Sterlite Foundation. 113, Samudra Mahal, Annie Besant Road, Worli, Mumbai, as an eligible project or scheme for a period of three years beginning with assessment year 1998-99, which was extended further vide notification number S.O.635(E), dated the 5^th July, 2000 for a period of three years beginning with assessment year 2001-02. which was extended further vide notification number S.O.221(E), dated the 23^rd February, 2004 for a period of three years beginning with assessment year 2004-05 and which was extended further vide notification number S.O.247(E), dated the 15^th February, 2007 for a period of three years beginning with financial year 2006-07;

And whereas by notification number S.O.62(E), dated the 22^nd January, 2003 the existing entry “Setting up and estimated cost was enhanced from Rs.1201.601akh including a corpus fund of Rs. Rs. 1063.00 lakh to Rs.2193.62 lakh" including a corpus fund of Rs. 1063.00 lakh, vide notification number S.O.649(E), dated the 1^st June, 2004 the estimated cost was enhanced from Rs.2193.62 lakh including a corpus fund of Rs.1063.00 lakh to Rs. 8372.62 lakh including a corpus fund of Rs. 7242.00 lakh:

And whereas the said project or scheme is likely to extend beyond twelve 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 specifies the scheme or project "Setting up and running of vocational training centers for computer courses and tailoring classes at 386 centres" being carried out by Sterlite Foundation, 113, Samudra Mahal, Annie Besant Road, Worli, Mumbai, without any change in the approved cost of Rs.8272.62 lakh including a corpus fund of Rs.7242.00 lakhs, as an eligible project or scheme for a further period of three years beginning with financial year 2009-10 i.e. 2009-10, 2010-11 and 2011-12.

XI

Notification No. 106/2009 [F.NO.V-27015/1/2009-SO (NAT.COM.)] / S.O. 2613(E), dated 14-10-2009

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O.2370(E), dated the 3^rd October, 2008, 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 27, "Running the School K.C. Thackeray Vidya Niketan English Medium School" by Thermax Social Initiative Foundation, 4, Thermax House, Pune Mumbai Road, Shivajinagar, Pune - 411005, as an eligible project or scheme for a period of three years beginning with financial year 2008-09;

And whereas the said project or scheme is likely to extend beyond three 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 enhancing the project cost from Rs.l .85 crore to Rs.3.50 crore;

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 "Running the School K.C. Thackeray Vidya Niketan English Medium School", which is being carried out by Thermax Social Initiative Foundation, 4, Thermax House. Pune Mumbai Road, Shivajinagar, Pune - 411005;

(b) further amends the said notification number S.O.2370(E), dated the 3^rd October, 2008, to the following effect, namely :-

In the said notification, in the Table against serial number 27, in column (4) relating to maximum amount of cost to be allowed as deduction under section 35AC, for the letters, figures and word "Rs.l.85 crore", the letters, figures and word "Rs.3.50 crore" shall be substituted.

XII

Notification No. 107/2009 [F.NO.V-27015/1/2009-SO (NAT.COM.)] / S.O. 2614(E), dated 14-10-2009

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue), number S.O.832(E), dated the 18^th September, 1998, 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 2, "Purchase of equipments, construction of building for school and centre for the care of ear at Bandangari, Malad East, Mumbai by ENT Charitable Trust, 4, Filka, Daftry Road, Mumbai - 400097, 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.564(E), dated the 20^th June, 2001 for a period of three years beginning with assessment year 2002-03, which was extended further vide notification number S.O. 142(E), dated the 3^rd February. 2006 for a period of one year beginning with financial year 2005-2006 and which was extended further vide notification number S.O. 1153(E), dated the 16^th July, 2007 for a period of three years beginning with financial year 2006-07;

And whereas the said project or scheme is likely to extend beyond eleven 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 specifies the scheme or project "Purchase of equipments, construction of building for school and centre for the care of ear at Bandangari, Malad East, Mumbai'" being carried out by ENT Charitable Trust, 4, Filka, Daftry Road, Mumbai - 400097, without any change in the approved cost of Rs.375.00 lakh, as an eligible project or scheme for a further period of three years beginning with financial year 2009-10 i.e. 2009-10,2010-11 and 2011-12.

XIII

Notification No. 108/2009 [F.NO.V-27015/1/2009-SO (NAT.COM.)] / S.O. 2615(E), dated 14-10-2009

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue), number S.O.591(E), dated the 20^th August, 1997, 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 13, "Construction of building, equipment, furnishing and running of Hospital and Research Centre at Hojai, District Nagaon, Assam" by Haji Abdul Majid Memorial Public Trust, P.O. Hojai, Village Gopal Nagar, District-Nagaon, Assam-782435, as an eligible project or scheme for a period of three years beginning with assessment year 1998-99, which was extended further vide notification number S.O.1030(E), dated the 17^th November, 2000 for a period of three years beginning with assessment year 2001-02, which was extended further vide notification number S.O.378(E), dated the 19^th March, 2004 for a period of three years beginning with financial year 2003-04 and which was extended further vide notification number S.O.481(E), dated the 29^th March, 2007 for a period of three years beginning with financial year 2006-07;

And whereas the said project or scheme is likely to extend beyond twelve 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 specifies the scheme or project "Construction of building, equipment, furnishing and running of Hospital and Research Centre at Hojai, District Nagaon, Assam", being carried out by Haji Abdul Majid Memorial Public Trust, P.O. Hojai, Village Gopal Nagar, District-Nagaon, Assam-782435, without any change in the approved cost of Rs. 7593.00 lakhs, as an eligible project or scheme for a further period of three years beginning with financial year 2009-10 i.e. 2009-10, 2010-11 and 2011-12.

XIV

Notification No. 109/2009 [F.NO.V-27015/1/2009-SO (NAT.COM.)] / S.O. 2616(E), dated 14-10-2009

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue), number S.O.602(E), dated the 12^th August, 1993, issued under sub-section (1) of section 35AC of the Income-tax Act, 1961, 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 12 "Medical care to old persons Leprosy and cancer patients, provision of home to old persons rehabilitation of destitute old women, conducting eye camps" of Helpage India, Helpage India, C-14. Qutab Institutional Area, New Delhi-110016 as an eligible project or scheme for a period of two years beginning with assessment year 1993-94, which was extended further vide notification number S.O.405(E), dated the 3^rd May, 1995 for a period of three years beginning with assessment year 1995-96, which was extended further vide notification number S.O.220(E), dated the 16^th March, 1998 for a period of three years beginning with assessment year 1998-99, which was extended further vide notification number S.O.553(E), dated the 20^th June, 2001 for a period of three year beginning with assessment year 2001 -02; which was further extended vide notification number S.O.82(E), dated the 24^th January, 2005 for a period of three years beginning with financial year 2004-05 and which was further extended vide notification number S.O.482(E), dated the 29^th March, 2007 for a period of three years beginning with financial year 2007-08;

And whereas by notification number S.O.17(E), dated the 11 January, 1994 the estimated cost was enhanced from Rs. 1295.00 to Rs. 1295.00 lakh, vide notification number S.O.No.510(E), dated the 26^th May, 2000 estimated cost was enhanced from Rs. 1295.00 lakh to Rs.2000.00 lakh, vide notification number S.O.1046(E), dated the 18^th October, 2001 the estimated cost was enhanced from Rs.2000.00 lakh to Rs.4000.00 lakh, vide notification number S.O.82(E), dated the 24^th January, 2005 the estimated cost was enhanced from Rs.4000.00 lakh to Rs.6500.00 lakh and vide notification number S.O.2199(E), dated the 12^th December, 2007 the estimated cost was enhanced from Rs.6500.00 lakh to Rs.9500.00 lakh;

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

Now, therefore, the Central Government, in exercise of the powers conferred by sub- section (1) of section 35 AC of the Income-tax Act, 1961, read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 in respect of the scheme or project "Medical care to old persons Leprosy and cancer patients, provision of home to old persons rehabilitation of destitute old women, conducting eye camps" amends the said notification number S.O.602(E), dated the 12^th August, 1993, to following effect, namely :-

In the said notification, in the Table against serial number 12, in columns (4) relating to maximum amount of cost to be allowed as deduction under section 35AC, for the letters, figures and word "Rs. Ninety Five Crore", the letters, figures and word "Rs. 120.00 crores" shall be substituted.