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NOTIFICATIONS

INCOME-TAX ACT

Section 35AC(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. 52/2010 [F.NO. V-27015/1/2010-SO (NAT.COM)]/S.O. 1153(E), DATED 17-5-2010

WHEREAS by notification of the Government of India, in the Ministry of Finance (Department of Revenue), number S.O. 461(E), dated the 5th April, 2004, issued under sub-section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961, the Central Government had specified at serial number 9, (a) Hospice out patients and Home based programme (already running), (b) Mobile Hospice Rural outreach Programme, (c) Home based and rural outreach community Integrated Hospice programme for AIDS by Dean Foundation, Old No. 73/New No. 59, Second Street, Aspiron Garden Colony, Kalpauk, Chennai-600010, as an eligible project or scheme for a period of three years beginning with financial year 2004-05 and which was extended further vide notification number S.O. 1505(E), dated 7th September, 2007 for a period of three years beginning with financial year 2007-08;

AND WHEREAS the said project or scheme is likely to extend beyond six 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 (a) Hospice out patients and Home based programme (already running), (b) Mobile Hospice Rural outreach Programme, (c) Home based and rural outreach community Integrated Hospice programme for AIDS which are being carried out by Dean Foundation, Old No. 73/New No. 59, Second Street, Aspiron Garden Colony, Kalpauk, Chennai-600010, without any change in the approved cost of Rs. three crores forty three lakhs, as an eligible project or scheme for a further period of three years beginning with financial year 2010-11 i.e., 2010-11, 2011-12 and 2012-13.

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