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. 1/2009[F.No.V-27015/5/2009-SO(NAT. COM)]/S.O.614(E), dated 18-3-2010

 

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.

Empathy Foundation,

405, Krushal Commercial

Complex, Above Shopper’s

Stop, G.M.Road, Chembur

(West),

Mumbai - 400 089,

Maharashtra.

 

 

 

 

 

 

Medical Camps

 

[Cost  Rs.2.97 crore]

Rs. 2.97 crore for three financial years commencing with 2009-10 i.e., 2009-10, 2010-11 & 2011-12.

2.

Sirajul Huda Educational Complex, Kuttiadi P.O., Kozhikode, District, Kerala State - 673 508.

Expansion, upgradation and renovation of existing institutions in order to accommodate more incoming students  and  to  provide free education with free  hostel facilities to the students hailing from the underprivileged families of rural areas.

 

(Cost Rs.37.03 crore)

Rs.37.03 crore for three financial years commencing with 2009-10 i.e., 2009-10, 2010-11 and 2011-12.

3.

Rishi Pragatisheel Shikshan

Sansthan,

H.No.1/111, Assi, Varanasi

District, U.P.

 Expansion and upgrading of Little Stars School for weaker section, drop out/orphanage destitute girls.

 

(Cost Rs. 150.79 lakh)

Rs. 150.79 lakh for three financial  years commencing with 2009-10 i.e., 2009-10, 2010-11  and 2011-12.

4.

Indian Rural Development Association, 19/26 Vaduka Street, Chidambaram - 608001. Cuddalore District,

Tamil Nadu.

Computer training to common public

 

(Cost Rs. 87.54 lakh).

Rs. 87.54 lakh

for three financial years

commencing with 2009-10 i.e.,   2009-  10. 2010-11 and 2011-12.

5.

Malpur Taluka Sarsvati Sewa Saigh, At & Post Malpur, Taluka, Malpur, District Sabarkantha, C/2 Omnagar Society, B/H Bhavnath Temple Malpur, Gujarat.

Skill upgradation  training for Tribal  Artisans,  installation  of BIO Gas for tribal population, low cost sanitation programmes.

 

(Cost Rs. 4.85 crore including a 'corpus fund of Rs.50 lakh)

Rs. 4.85 crore including  a corpus fund of Rs. 50 lakh for three financial years

commencing with 2009-10 i.e., 2009- 10, 2010-11 and 2011-12.

6.

The National Association

for the Blind, Karnataka

Branch, The NAB Rehabilitation Complex,

C A Site No. 4, Jeevan Bima

Nagar,

NAB Road, Bangalore

560075, Karnataka.

i) Rehabilitation & basic training             centre/industrial training centre for the blind and deaf.

ii) Department of Employment & Placement service.

 

(Cost Rs.1.16 crore including a corpus fund of Rs. 29 lakh)

Rs.1.16 crore including corpus fund of Rs. 29 lakh for three financial years commencing with 2009-10 i.e., 2009-2010, 2010-11  and 2011-2012.

7.

Deepam People's Society, Aaro Villa, Lady Seat Road, Yercaud-636601, Salem District, Tamilnadu.

Empowerment of schedule tribe and schedule caste population.

 

(Cost Rs. 2.60 crore)

Rs. 2.60 crore for three financial years commencing with 2009-10 i.e., 2009-10, 2010-11 and 2011-12.

8.

Vishwatma Shikshan

Prasarak Mandal,

Plot No.60, Galli No. 11,

Pundliknagar,

Garkheda Parisar,

Aurangabad-431001,

Maharashtra.

i)                    Mobile Clinics in rural area.

ii)                    Hostel for rural students.

 

(Cost Rs.5.13 crore including a corpus fund of Rs.4.15 crore)

Rs.5.13 crore including corpus fund of Rs. 4.15 crore for three financial years commencing   with   2009-10 i.e.,. 2009-10, 2010-11  and 2011-12.

9.

Shri Ugam Education Trust,

60, Shardakunj Society,

Motipura Road,

Ta Himmatnagar, District

Sabarkantha,

Gujarat 383001.

Educational Development Project & Corpus fund.

 

(Cost Rs.3.64 crore including a corpus fund of Rs. 1.50 crore)

Rs.3.64   crore   including   a corpus fund of Rs. 1.50 crore for three financial years commencing with 2009-10 i.e., 2009-10, 2010-11  and 2011-12.

10.

Bharat Sevashram Sangha, 211, Rash Behari Avenue, Kolkata-700019, West Bengal

Tribal    and    Backward    class Welfare Programme.

 

(Cost Rs.5.82 crore)

Rs.5.82 crore for existing/running programme for three financial years commencing with  2009-10 i.e, 2009-10,2010-11 and 2011-12.

11.

Indian Red Cross Society, H.No.3-6-212, Street No.15,

Himayatnagar, Hyderabad 500 029, Andhra Pradesh.

Upgrading of Red Cross Blood Banks in Andhra Pradesh.

Construction of AYUSH Hospital with a research centre.

Establishing medicine banks in 23 districts of Andhra Pradesh. Construction of cottages for senior citizens (old age home) at     Senior citizens resort, Nazebnagar, Ranga Reddy district and Construction of Administrative block of Indian Red Cross society, A.P. State branch.

 

(Cost of Rs 70.62 crore)

Rs 70.62 crore for three financial years commencing with 2009-10 i.e, 2009-10, 2010-11 and 2011-12.

12.

Draupadi Dream Trust,

Appartment 71, Mayfair

Garden,

Hauz Khas Enclave,

New Delhi 110016.

Vocational Training & Management Initiative.

 

(Cost Rs. 10.12 crore)

Rs.10.12 crore for three financial years commencing with 2009-10 i.e, 2009-10, 2010-11 and 2011-12.

13.

Rural Development

Organisation,

320 Gramya Bhavan,

Arunvankadu (post),

The Nilgiris district,

Tamilnadu.

Community owned and managed education.

 

[Cost Rs.3.81 crore including a corpus fund of Rs.3.15 crore ]

Rs.3.81 crore including a corpus fund of Rs.3.15 crore for three financial years commencing with 2009-10 i.e, 2009-10, 2010-11 and 2011-12.

14.

Gohaldiha Jati Upajati Blue

Bird,

Women Welfare Centre,

Village Gohaldiha, P.O

Kharikamathani,

District Paschim

Medinipore,

West Bengal-721159.

Residential Ashram School for SC/ST students.

 

(Cost Rs.97.51 lakh)

Rs.97.51 lakh for three financial years commencing with 2009-10 i.e, 2009-10, 2010-11 and 2011-12.

15.

Christian Social Society,

Balaji Apartment, Pada

No.3,

Lokmanya Nagar, Near

Gangwal Hospital,

Thane 400606,

Maharashtra.

Dayasagar Rural Hospital. (Cost Rs.7.49 crore)

Rs.7.49 crore for three financial vears commencing with 2010-11 i.e, 2010-11, 2011-12, 2012-13.

16.

Valluvar Gurukulam,  220, GST     Road,     Tambaram West, Chennai, Tamilnadu.

Kala Bhavanam

(Cost Rs.2.38 crore)

Rs.2.38 crore for three financial years commencing with 2010-11 i.e, 2010-11, 2011-12,2012-13.

17.

Jamiah Uloomul Quran-

Jambusar,

By Pass Road, At & PO

Jambusar,

Bharuch District -392150,

Gujarat.

Reconstruction    in    place    of depleted building.

 

(Cost Rs. 1.47 crore)

Rs.1.47    crore       for   three financial   years  commencing with 2009-10 i.e, 2009-10, 2010-11 and 2011-12.

18.

Calcutta Centre Mahavir

Seva Sadan,

20, Ekbalpur Lane, Kolkata- 700023, West Bengal.

Setting up centre for providing artificial  legs, caliper, molded shoes, vocational  training and other medical facilities. (Cost Rs.87.00 lakh)

Rs.87.00   lakh       for   three financial  years  commencing with 2010-11 i.e, 2010-11, 2011-12, 2012-13.

19.

Arpit Manila Evam Gramin Vikas Sansthan, 242, Bhabha Nagar, Sanigwan Raod, Kanpur Nagar -21, Uttar Pradesh.

HIV/AIDS awareness, training and rehabilitation programme.

 

(Cost Rs.5.92 crore including a corpus fund of Rs. 1 crore)

Rs.5.92 crore including corpus fund of Rs.l crore for three financial years commencing with 2010-11 i.e, 2010-11,  2011-

12, 2012-13

20.

The Poona Blind Men's Association, 82, Rasta Peth, Pune-411 011. Maharashtra.

Expansion of  PBMA's H.V Desai Eye Hospital project by setting  up  Dharamsey Nensy Super Speciality Eye Care Centre,    Institute of Ocular Surface  Management, Department of Community Ophthalmology,  Doctors quarters and canteen.

 

(Cost Rs.7.14 crore)

Rs.7.14 crore for three financial  years commencing with 2009-10 i.e.,  2009-10,  2010-11 and 2011-12.

21.

Human Development

Foundation of Sikkim,

G.R.B.A. Road, Chongey

Tar,

P.O. Raj Bhawan, Gangtok,

East Sikkim-737101.

Educational Institution of Human                 Development Foundation of Sikkim.

 

(Cost Rs.20 crore)

Rs.20 crore for two financial years commencing with 2009-10 i.e., 2009-10 & 2010-11.

22.

Gyanaram Jamnalal Saini

Manav Seva Samiti,

67/56 A, Mandara Bus

Stand,

New Sanganer Road,

Mansarover, Jaipur 302020,

Rajasthan.

Gyanaram Jamnalal Saini Poly Trauma and Artificial   Limb Fitting and Rehabilitation Centre.

 

(Cost Rs 10.32 crore including a corpus fund of Rs. 1.00 crore)

Rs  10.32 crore including a corpus fund of Rs. 1.00 crore for three financial years, commencing with 2009-10 i.e., 2009-10, 2010-11 and 2011-12.

23.

Sahayaka Social Services

Society,

No.7, Achaiah Shetty

Layout,

Near Mekhri Circle,

Bellary Road, Bangalore

560080, Karnataka.

Rural Health Projects. (Cost Rs 35.86 crore)

Rs 35.86 crore for three financial years commencing with 2010-11 i.e., 2010-11, 2011-12 & 2012-13.

24.

Don Bosco Society, Don Bosco College, Airport Road, Azara; Guwahati, Assam -781017.

Renovation and extension of Don Bosco College of Engineering & Technology.

 

(Cost Rs. 12.66 crore including a corpus fund of Rs. 2.5 crore)

Rs 12.66 crore including corpus fund of Rs. 2.5 crore for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 & 2012-13.

25.

Lions Club of Poona Sarusbaug Charitable Trust, 311/6, Amruta Soc, Eakbote Colony, Ghorpade Peth, Pune-411042,

Maharashtra.

Saras Dialysis Centre.

 

(Cost Rs 6.38 crore including a corpus fund of Rs. 54.45 lakh)

Rs    6.38    crore    including corpus fund of Rs. 54.45 lakh for    three    financial    years commencing with    2010-11 i.e.,   2010-11,       2011-12   & 2012-13.

26.

KGF  Women's. Association,3rd  Cross, Manjunatha Nagar, Oorgumpet, Kolar Gold Fields-5631-2.1.

Solar  Lighting  for  the underprivileged families.

 

(Cost Rs 5.93 crore)

Rs   5.93 crore for two financial vears  commencing with  2010-11 i.e. 2010-11 & 2011-12.

27.

Jai Jagdamba Bahu Uddeshiya Sanstha, Sarjapur, At/Post Vairag, Tal. Barshi, District Solapur, Maharashtra.

"Stree  Shakti" vocational training    center for women living in Earthquake prone area of Solapur & Latur district of Maharashtra.

 

(Cost Rs 3.20 crore)

Rs 3.20 crore for   three financial Years commencing with 2010-11   i.e.,    2010-11, 2011-12 & 2012-13.

28.

Matrichhaya Parvatiya

Vikas Samiti,

Village & Post: Gaja, Tehri

Garhwal,

Uttarakhand.

Mobile Hospital cum lab. (Cost Rs 8.86 crore)

Rs   8.86   crore      for   three financial Years commencing with  2010-11   i.e.,   2010-11, 2011-12 & 2012-13.

29.

Sree Sree l08

Karunamoyee Kalimata

Mandir,

107/1, Dr. Meghnad Saha

Sarani,

Calcutta 700029, West

Bengal.

Expansion of old age home.

 

(Cost Rs 666.07 lakh) including a corpus fund of Rs. 400 lakhs

Rs 666.07 lakh including a corpus fund of Rs.400 lakh for    three    financial    Years commencing   with   2010-11 i.e.,    2010-11,    2011-12    & 2012-13.

30.

Shivam Mahila Shikshan

Prasarak Mandal,

At Aaditya Complex, Shop

No.20,

R.P. Road, Jalna,

Maharashtra - 431 203.

Training for Youth. (Cost Rs 2.71 crore)

Rs   2.71   crore      for   three  financial years commencing with   2009-10   i.e.,   2009-10, 2010-11 and 2011-12.

31.

Atithi Gokul National

Relief Foundation,

Near Bhagwat Petrol pump,

Gota Cross Road, Sarkhej

Gandhinagar Highway,

Ahmedabad,

Gujarat 380061.

Advancement    of    100    beds hospital   to   180   beds   multi speciality    hospital    including Well   Women's   Care   Clinic, Kidney   Care   Clinic,   Cardiac Care Clinic.

 

(Cost Rs 29.51 crore)

Rs   29.51   crore     for  three financial Years commencing with   2009-10   i.e.,   2009-10, 2010-11 and 2011-12.

32.

Sahara Manch, HIG-203, Bag Mugalia Extension, Bhopal 462043. Madhya Pradesh.

Research         based          skill development   and   training   to promote       integrated       agro practices and setting up multi -usage    processing    units    for Bamboo, NTFP and handicraft items     for     improved     and additional sources of livelihood. Integrated   development   of   5 identified villages as "Models” in   tribal    block   Nainpur   of District Mandla, MP.

 

(Cost Rs 5.28 crore)

Rs   3.23   crore      for   three financial Years commencing with 2009-10 i.e.,    2009-10, 2010-11 and 2011-12.

33.

Bharati Vidyapeeth, Bharati Vidyapeeth Bhavan, L.B.S. Marg, Pune 411030, Maharashtra.

Running  and   maintenance   of Medical Hospital and Research Centre.

 

(Cost Rs. 35 crore including a corpus fund of Rs. 26.01 crore)

Rs. 35 including a corpus fund of Rs. 26.01 crore for three financial Years commencing with 2010-11 i.e., 2010-11,2011-12 & 2012-13.

 

34.

Kashba Youth,

At Kasba Egra, P.O & P.S

Egra,

District Purba Medinipur

721 429,

West Bengal.

Socio economic development of   rural   women   and   youth through      skill      up-gradation training        and        vocational education.

 

(Cost Rs. 11.63 crore)

 

Rs. 11.63 crore for three financial years commencing with 2009-10 i.e., 2009-10, 2010-11 & 2011-12.

 

 

 

 

II.         This notification shall remain in force for a period of two years in relation to financial years 2010-11 and 2011-12 in respect of project or scheme mentioned at serial number 26 and for a period of two years in relation'to financial year 2009-10 & 2010-11 in respect of projects or schemes mentioned at serial No. 21 and for a period of three years in relation to financial years 2009-10, 2010-11 & 2011-12 in respect of projects or schemes mentioned at serial numbers 1,2,3,4,5,6,7,8,9,10,11,12.13,14,17,20,22,30,31,32,34 and for a period of three years in relation to financial years 2010-11, 2011-12 & 2012-13 in respect of projects or schemes mentioned at serial numbers 15,16,18,39,23,24,25,27,28,29,33, of the said table.