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. 113/2009 [F. No. V-27015/3/2009-SO (NAT.COM)]/ S.O. 2907(E), DATED 17-11-2009

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

Sl.No.	Name of the Institution	Project or scheme and estimated cost thereof		Maximum amount of cost to be allowed as deduction under section 35AC
1.	Shri Vadilal S Gandhi Charitable Trust, Neminathji Ni Wadi, V.S. Gandhi Circle, Kapadwanj-387 620, District Kheda, Gujarat.	Maintaining and extending activities of the trust. [Rs. 2.45 crore]		Rs. 2.45 crore for the three financial years commencing with 2009-10, i.e., 2009-10, 2010-11 and 2011-12.
2.	Don Bosco School, P.O. Panbazar, Guwahati 781 001, Assam.	Don Bosco Centenary Block. [Cost Rs. 3.44 crore including a corpus fund of Rs. 59.28 lakh]		Rs. 3.44 crore including a corpus fund of Rs. 59.28 lakh for two financial years commencing with 2009-10, i.e., 2009-10 and 2010-11.
3.	Special Olympics Gujarat Chapter, 4/16 Professor Quarters, Gujarat University, Boys Hostel Campus, Navrangpura. Ahmedabad 380 009.	Recurring cost for organizing sports meet for intellectually disabled children and adults and for organizing healthy athletes programmes for them to participate in special olympics. [Cost Rs. 7.67 crore including corpus fund of Rs. 1.00 crore.]		Rs. 7.67 crore including corpus fund of Rs. 1.00 crore for three financial years commencing with 2009-10, i.e., 2009-10, 2010- 11 and 2011-12.
4.	Vishwa Bharti Sanstha, Mandirwali Sheri, Khurakuva Sarkhej, Ta- City, District Ahmedabad 382 210, Gujarat.	The training support and expansion of skilled unskilled rural women handicraft artisan, upgradation of working women hostel and welfare of street children [Cost Rs. 5.11 crore]		Rs. 5.11 crore for three financial years commencing with 2009-10, i.e., 2009-10, 2010-11 and 2011-12.
5.	Yusuf Meherally Centre, D-15, Ganesh Prasad, Naushir Bharucha Road, Tardeo, Mumbai 400 017.	Comprehensive rural development through employment generation. [Cost Rs. 27 crore including a corpus fund of Rs. 10.8 crore for three years.]		Rs. 27 crore including a corpus fund of Rs. 10.8 crore for three financial years commencing with 2009-10, i.e., 2009-10, 2010-11 and 2011-12.
6.	Swami Vivekananda Rural Development Society, 36, Ramanujam Street, T. Nagar, Chennai 600 017.	Rural Literacy and Health Programme (single teacher schools). [Cost Rs. 12.60 crore including a corpus fund of Rs. 3.60 crore]		Rs. 12.60 crore including a corpus fund of Rs. 3.60 crore for three financial years commencing with 2009-10, i.e., 2009-10, 2010- 11 and 2011-12.
7.	Manav Mandir Mission Trust, KH-57, Jain Ashram, Ring Road, Sarai Kale Khan, New Delhi 110 013.	Orphanage Maintenance and Renovation of Building. [Cost Rs. 94.34 lakh.]	Rs. 94.34 lakh for the three financial years commencing with 2009-10, i.e., 2009-10, 2010-11 and 2011-12.
8.	Sanjivani Health and Relief Committee, C/o Dr. Pankaj R. Shah, Hari Om Flats, Near Chandranagar, Narayannagar Road, Paldi, Ahmedabad 383 007, Gujarat.	Sanjivani Gramin Arogya Kendras. [Cost Rs. 1.83 crore.]	Rs. 1.83 crore for three financial years commencing with 2009-10, i.e., 2009-10, 2010-11 and 2011-12.
9.	Noida Lok Manch, D-134, Sector 15, Noida-201 301.	(i) Noida Public Library, (ii) Sanskar Kendra School, (iii) Sanskar Kendra School, (iv) Sanskar [Cost Rs. 169 lakh and Rs. 155 lakh]	Rs. 324.00 for 4 projects, i.e., (i) Noida Public Library; (ii) Sanskar Kendra School, Hoshiarpur Village, Sector 51, Noida ; (iii) Sanskar Kendra School, Ghari Chawkandi, Sector-68, Noida; (iv) Sanskar Kendra School, Sarka Village, Noida for three financial years commencing with 2009-10, i.e., 2009-10, 2010-11 and 2011-12.
10.	Shishu Nistha Niketan Trust, Shishu Nistha Niketan Road, Kwakeithelmayaikoibi, District Imphal West, Manipur-795 001.	School for weaker section, drop out destitute children priority given to girls. [Cost Rs. 473.93 lakh including a corpus fund of Rs. 51.00 lakh]	Rs. 473.93 lakh including a corpus fund of Rs. 51.00 lakh for three financial years commencing with 2009-10, i.e., 2009-10, 2010- 11 and 2011-12.
11.	Ratnanidhi Charitable Trust, Vasant Vilas, 5^th Floor, 31, Dr. D.D. Sathye Marg, Girgaon, Mumbai 400 004.	Mobility Camp for the physically challenged. [Cost Rs. 3.55 crore]	Rs. 3.55 crore for three financial years commencing with 2009-10, i.e., 2009-10, 2010-11 and 2011-12.
12.	Aishabai and Haji Abdul Latif Charitable Trust, Nirmal, 21st Floor, Nariman Point, Mumbai 400 021.	Maintenance of present activities, Education Scheme, Mumbai, Medical Aid and Borewells for providing drinking water facility. [Cost Rs. 9.76 crore.]	Rs. 9.76 crore for three financial years commencing with 2009-10, i.e., 2009-10, 2010-11 and 2011-12.
13.	Omkarananda Educa-tional Society, Swami Omkarananda Saraswati Marg, Muni-Ki-reti, District Tehri Garhwal, Uttara-khand.	Omkarananda Hill School Upgradation. [Cost Rs. 28.67 crore including a corpus fund of Rs. 9.93 crore]	Rs. 28.67 crore including a corpus fund of Rs. 9.93 crore for three financial years commencing with 2009-10, i.e., 2009-10, 2010- 11 and 2011-12.
14.	Iskcon Food Relief Foundation, Hare Krishna Land, Juhu, Mumbai-400049.	Mid Day Meal Project in the State of Rajasthan. [Cost Rs. 10.55 crore.]	Rs. 10.55 crore for three financial years commencing with 2009-10, i.e., 2009-10, 2010-11 and 2011-12.
15.	Navjeevan Education Society, At Vinchur Gawali, Post Madgangavi, Nasik, Maharashtra.	Expansion of school and hostel. [Cost Rs. 2.98 crore.]	Rs. 2.98 crore for three financial years commencing with 2009-10, i.e., 2009-10, 2010-11 and 2011-12.
16.	Aluva Janaseva, PB No. 107, Aluva, Ernakulam District, Kerala.	(i) Janseva boys home football ground, (ii) Mother and child home project. [Cost Rs. 50.00 lakh and Rs. 25.00 lakh]	Rs. 50.00 lakh and 25.00 lakh for project (i) Janseva Boys home football ground and (ii) Mother and Child Home Project respectively for the three financial years commencing with 2009-10, i.e., 2009-10, 2010-11 and 2011-12.
17.	Deepak Foundation, 9-10, Kunj Society, Alkapuri, Baroda 390 007.	Kawant Livelihood Project: the sustainable Development of Kawant Block. [Cost Rs. 12.18 crore]	Rs. 12.18 crore for three financial years commencing with2009-10, i.e., 2009-10, 2010-11 and 2011-12.
18.	Swami Samarth Shikshan Prasarak Mandal, A/P Vairag, Tal-Barshi Dist- Solapur (Maharashtra)	Project “Dhangar (Shepherd) Development Programme” Integrated Development Programme for Nomadic Tribals in Solapur District of Maharashtra State. [Cost Rs. 2.87 crore]	Rs. 2.87 crore for three financial years commencing with 2009-10, i.e., 2009-10, 2010-11 and 2011-12.
19.	India Education Trust, Mahatma Gandhi Hospital India Education Trust, 12-14, RIICO Institutional Area, Sitapura, Tank Road, Jaipur-302 022, Rajasthan.	Mahatma Gandhi Hospital- Cardiac Hospital (200 bedded hospital). [Cost Rs. 37.00 crore]	Rs. 37.00 crore for three financial years commencing with 2009-10, i.e., 2009-10, 2010-11 and 2011-12.
20.	Jamia Islamia Ishaatul Uloom, Amlibari Molgi Road, District Nandurbar, A/P. Akkalkuwa, Maharashtra-425 415.	Maintenance and expansion of present activities. [Cost Rs. 17.00 crore.]	Rs. 17.00 crore for three financial years commencing with2009-10, i.e., 2009-10, 2010-11 and 2011-12.

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

NOTIFICATION NO. 114/2009 [F. No. V-27015/3/2009-SO (NAT.COM)]/ S.O. 2908(E), DATED 17-11-2009

WHEREAS by notification of the Government of India in the Ministry of Finance (Department of Revenue) No. S.O. 1462(E), dated the 17th June, 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 6, “Girls hostel and twining centre for handicapped children” by The Society for the Welfare of the Physically Handicapped (Research Centre), Wanwadi, Pune -411040, as an eligible project or scheme for a period of three years beginning with the financial year 2008-09;

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 changing the name of the institution; 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 “Girls hostel and twining centre for handicapped children”, which is being carried out by the Society for the Welfare of the Physically Handicapped (Research Centre), Wanwadi, Pune-411 040;

(b) further amends the said Notification No. S.O. 1462(E), dated the 17th June, 2008, to the following effect, namely:—

In the said notification, in the Table against serial number 6, in column (2) relating to name of the institution, for the letters and words “The Society for the Welfare of the Physically Handicapped (Research Centre), Wanwadi Pune - 411040”, the letters, and words “The Society for the Welfare of the Differently Abled Persons (Physically Handicapped) Education and Research Centre, Wanwadi, Pune-411 040” shall be substituted.

III

NOTIFICATION NO. 115/2009 [F. No. V-27015/3/2009-SO (NAT.COM)]/ S.O. 2909(E), DATED 17-11-2009

WHEREAS by notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. S. O. 469(E), dated the 2nd July, 1996, 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 7, “Construction, equipments with all amenities of Vrudhashram and Eye Hospital at Sachina Sub-Panchayat, Village Haripur, Taluk Viramgam District Ahmedabad, Gujarat” by Shri Hari Public Charitable Trust, 5/A, Krishna Society, Near Law Garden, Ellisbridge, Ahmedabad-6, as an eligible project or scheme for a period of three years beginning with assessment year 1997-98, which was extended further vide Notification No. S.O. 1145(E), dated the 18th November, 1999, for a period of three years beginning with the assessment year 2000-01, which was extended further vide Notification No. S.O. 1131(E), dated the 29th September, 2003, for a period of three years beginning with the assessment year 2003-04 and which was extended further vide Notification No. S.O. 1839(E), dated the 26th October, 2006, for a period of two years beginning with the 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 notifies the scheme or project “Construction, equipments with all amenities of Vrudhashram and Eye Hospital at Sachina Sub-Panchayat, Village Haripur, Taluk Viramgam District Ahmedabad, Gujarat” being carried out by Shri Hari Public Charitable Trust, 5/A, Krishna Society, Near Law Garden, Ellisbridge, Ahmedabad-6, without any change in the approved cost of Rs. 87.52 lakh, as an eligible project or scheme for a further period of three years beginning with the financial year 2008-09, i.e., 2008-09, 2009-10 and 2010-11. However, since the financial year 2008-09 has already elapsed, the approval shall not be valid in respect of funds collected during the financial year 2008-09 and no certificate for exemption of donation under section 35AC(1) of the Income-tax Act, 1961, shall be issued for financial year 2008-09.

NOTIFICATION NO. 116/2009 [F. No. V-27015/3/2009-SO (NAT.COM)]/ S.O. 2910(E), DATED 17-11-2009

WHEREAS by notification of the Government of India in the Ministry of Finance (Department of Revenue) No. S. O. 604(E), dated the 20th May, 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, “Establishment and running of the school, and hospital” by H. B. S. Trust, (Human Benefits Service Trust) 21-C, First Floor, Ratanada, Jodhpur-342001, (Rajasthan), as an eligible, project or scheme for a period of three years beginning with the financial year 2003-04 and which was extended further vide Notification No. S.O. 484(E), dated the 29th March, 2007, for a period of three years beginning with the 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 “Establishment and running of the school and hospital” being carried out by H. B. S. Trust, (Human Benefits Service Trust) 21-C, First Floor, Ratanada, Jodhpur-342 001 (Rajasthan), without any change in the approved cost of Rs. 937.74 lakh including a corpus fund of Rs. 500.00 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.

NOTIFICATION NO. 117/2009 [F. No. V-27015/3/2009-SO (NAT.COM)]/S.O. 2911(E), DATED 17-11-2009

WHEREAS by notification of the Government of India in the Ministry of Finance (Department of Revenue) No. S.O. 234(E), dated the 15th 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 6, “PBMA’s Kantalaxmi Shah Eye Hospital” by the Poona Blind Men’s Association, 82, Rasta Peth, Pune-411011 (Maharashtra), as an eligible project or scheme for a period of three years beginning with the 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 “PBMA’s Kantalaxmi Shah Eye Hospital” being carried out by the Poona Blind Men’s Association, 82; Rasta Peth, Pune- 411011 (Maharashtra), without any change in the approved cost of Rs. 7.33 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. 118/2009 [F. No. V-27015/3/2009-SO (NAT.COM)]/S.O. 2912(E), DATED 17-11-2009

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) No. S. O. 998(E), dated the 5th July, 2006, 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 12, “Intensive home visit programme is the door to reach the primary health care” by Vivekananda Swasthya Seva Sangha, R-20/11, Raghunathpur, Kolkata 700 059, West Bengal, 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 “Intensive home visit programme is the door to reach the primary health care” being carried out by Vivekananda Swasthya Seva Sangha, R-20/11, Raghunathpur, Kolkata-700059, West Bengal, without any change in the approved cost of Rs. 1.74 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.