SECTION 35AC, READ WITH EXPLANATION (B) THERETO, OF THE INCOME-TAX ACT, 1961 – ELIGIBLE PROJECTS OR SCHEMES, EXPENDITURE ON – NOTIFIED ELIGIBLE PROJECTS OR SCHEMES – SUBHAG MAHILA UTKARSH TRUST, GUJARAT ETC.

NOTIFICATION NO. 50/2011 [F. No. V. 27015/2/2011-SO (NAT.Com)]/S. O. 1370(E), DATED 14-6-2011

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

Sr. 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)

(2)

(3)

(4)

1.

Subhag Mahila Utkarsh Trust, Plot No. 2234-F, Fulwadi, Hill Drive, Bhavnagar 364002, Gujarat.

Recurring cost of short stay home and help line for distressed and destitute women, vocational training for unemployed women. (Cost of Rs. 2.58 crore including a corpus fund of Rs. 25 lakh)

Rs. 2.58 crore including a corpus fund of Rs. 25 lakh for three financial years commencing with 2011-12 i.e., 2011-12, 2012-13 and 2013-14.

2.

Rosi Foundation, (Rural Organising For Social Improvement), No. 3889, MRM Building, South Second Street, Pudukkottai 622001, Tamilnadu.

Comprehensive Development of the most backward tribe people. (Cost of Rs. 3.04 crore)

Rs. 3.04 crore for three financial years commencing with 2011-12 i.e., 2011-12, 2012-13 and 2013-14.

3.

Shri Annapurna Trust, 61-62, Dwarkanagar Society, Bamroli Road, Godhra 389001, District Panchmahal, Gujarat.

Shri Annapurna Trust. (Cost of Rs. 64.30 lakh)

Rs. 64.30 lakh for three financial years commencing with 2011-12 i.e., 2011-12, 2012-13 and 2013-14.

4.

Pujya Tapaswi Sri Jagjeevanjee Maharaj Chakchu Chikitsalaya, Post Petarbar, District Bokaro, Jharkhand 829 121.

Running a charitable eye hospital (for the economically weaker section of this region since 1981 affording medical treatment and surgeries free of cost).

(Cost of Rs. 2.55 crore)

Rs. 2.55 crore for three financial years commencing with 2011-12 i.e., 2011-12, 2012-13 and 2013-14.

5.

Varshini Gramabhiruddhi Mahila Mandali, #1924/62, Thirumala Nilaya, Banashankari Badavane, Near Swamy Vivekananda, Residential School, NH 4 By Pass, Davangere District, Karnataka.

Recurring Cost of: old age home, nutritious food programme for rural Children, and for a corpus of Rs. 25 lakhs (Cost of Rs. 1.71 crore including a corpus fund of Rs. 25 lakh)

Rs. 1.71 crore including a corpus fund of Rs. 25 lakh for three financial years commencing with 2011-12 i.e., 2011-12, 2012-13 and 2013-14.

6.

Shree Brahma Samaj Seva Trust, 402, Sapna Appartment, Adarsh High School Road, Near S. T. Stand, Patan 384265, Gujarat.

Home for mentally challenged people, distribution of disability aids, repairing of water storage old Talav/Tanks, educational aids for child labourers, vocational trainings and micro finance enterprise for rural women, organizing medical camps and HIV blood screening programmes. (Cost of Rs.7.08 crore including a corpus fund of Rs.50 lakh.)

Rs.7.08 crore including a corpus fund of Rs. 50 lakh for three financial years commencing with 2011-12 i.e., 2011-12, 2012-13 and 2013-14.

7.

Khair-E-Ummat trust, B.I.T Chawl, Imamwada Compound, Mumbai 400008

Maintenance of present activities. (Cost of Rs. 2.64 crore)

Rs. 2.64 crore for three financial years commencing with 2011-12 i.e., 2011-12, 2012-13 and 2013-14.

8.

SAATH Charitable Trust, 0/102, Nandanvan V, Near Prernatirth Derasar, Jodhpur, Ahmedabad 380015.

Integrated Development Programmes for Urban slums and rural villages in the areas of Health, education, employment and entrepreneur-ship training livelihood support, agriculture and water harvesting and advocacy. (Cost of Rs. 12.77 crore including a corpus fund of Rs. 3 crore)

Rs. 12.77 crore including a corpus fund of Rs. 3 crore for three financial years commencing with 2011-12 i.e., 2011-12, 2012-13 and 2013-14.

9.

Hinduja Foundation, Hinduja House, 171, Dr. Annie Besant Road, Worli, Mumbai 400 018.

“Medical Mobile Unit Project”

(Cost of Rs. 3.90 crore)

Rs. 3.90 crore for three financial years commencing with 2011-12 i.e., 2011-12, 2012-13 and 2013-14.

10.

Shree Santram Janseva Trust Santram Mandir, Nadiad 387001, District Kheda, Gujarat.

Shree Santram Janseva Trust. (Cost of Rs. 5 crore including a corpus fund of Rs. 1.50 crore).

Rs. 5 crore including a corpus fund of Rs. 1.50 crore for three financial years commencing with 2011-12 i.e., 2011-12, 2012-13 and 2013-14.

11.

Truth of Universe Society, 140,141, Amrit Kaur Market, Pahar Ganj, New Delhi.

Mobile Lab-Cum-Clinic.

(Cost of Rs 8.35 crore)

Rs 5.60 crore for three financial years commencing with 2011-12 i.e., 2011-12, 2012-13 and 2013-14.

12.

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

“Maintenance and Renovation of existing building in the campus of Delhi Branch of the Sangha for providing better services to the beneficiaries belong to weaker section of the society and corpus fund to meet maintenance cost.

(Cost of Rs. 10.41 crore including a corpus fund of Rs. 5 crore).

Rs. 10.41 crore including a corpus fund of Rs. 5 crore for three financial years commencing with 2011-12 i.e., 2011-12, 2012-13 and 2013-14.

13.

Social Activities Integration, 14 G/F Byculla Municipal School Building, Near “S” Bridge, N. M. Joshi Road, Byculla, Mumbai 400011

Development Plan of Hospice, shelter, Training and Orphanage Center for Poor People. (Cost of Rs. 43.84 crore)

Rs. 43.84 crore for three financial years commencing with 2011-12 i.e., 2011-12, 2012-13 and 2013-14.

14.

Kunturkar Education Society, Kaustubh, 1st Floor Snehankit Colony, Wamannagar, Nanded 431605, Maharashtra.

Mobile Hospital-Cum-Laboratory facilities. (Cost of Rs. 8.08 crore)

Rs. 8.08 crore for three financial years commencing with 2011-12 i.e., 2011-12, 2012-13 and 2013-14.

15.

Sri Ramkrishna Ashram, RO. Nimpith Ashram, District South 24 Parganas, West Bengal-743 338.

Need based development initiatives to provide basic services to improve poor people’s quality of life. (Cost of Rs. 43.70 crore)

Rs. 5.98 crore only for one project i.e., “Rainwater Harvesting and Water Storage” for three financial years commencing with 2011-12 i.e., 2011-12, 2012-13 and 2013-14.

16.

Swami Vivekanand Education Trust, At: Nani Kadi Ta, Kadi, District Mehsana, Gujarat 382 715.

Advancement of Running and Support Education Institutions. (Cost of Rs. 4.89 crore)

Rs. 4.89 crore for three financial years commencing with 2011-12 i.e., 2011-12, 2012-13 and 2013-14.

17.

Shantilal Shanghavi Foundation, FP 145, Ram Mandir Road, Vile Parle (East), Mumbai 400 057, Maharashtra.

Samajik Shikshan Yojana (providing education, health and food for urban poor children.)

(Cost of Rs. 6.40 crore)

Rs. 6.40 crore for three financial years commencing with 2011-12 i.e., 2011-12, 2012-13 and 2013-14

18.

Sadvichar Samiti, V. K. Road, Behind Santram Temple, Nadiad 387 001, District Kheda, Gujarat.

Sadvichar Samiti-Nadiad.

(Cost of Rs. Rs. 350 lakh including a corpus fund of Rs. 100 lakh)

Rs. 350 lakh including a corpus fund of Rs.100 lakh for three financial years commencing with 2011-12 i.e., 2011-12, 2012-13 and 2013-14.

19.

Gujarat State Rural Development Council, Block 60/3, old MLA-Quarters, Sector 17, Gandhinagar, Gujarat-382017.

Hostel and Educational Expenses for SC/ST students and welfare programmes for accidental victims. (Cost of Rs. 4.68 crore including a corpus fund of Rs. 50 lakh)

Rs. 4.68 crore including a corpus fund of Rs. 50 lakh for three financial years commencing with 2011-12 i.e., 2011-12, 2012-13 and 2013-14.

20.

B. D. Patel General Hospital, Run by Shree Santram Mandir, Town-Umreth, District Anand, Gujarat-388 220

B.D. Patel General Hospital.

(Cost of Rs. 90 lakh including a corpus fund of Rs. 30 lakh)

Rs. 90 lakh including a corpus fund of Rs. 30 lakh for three financial years commencing with 2011-12 i.e., 2011-12, 2012-13 and 2013-14.

21.

Visamo Kids Foundation, Opposite Inductotherm, Bhopal, Ahmedabad-380058.

Visamo Kids Foundation. (Cost of Rs. 38.58 lakh)

Rs. 38.58 lakh for two financial years commencing with 2011-12 i.e., 2011-12 and 2012-13.

22.

Hinduja Foundation, Hinduja House, 171, Dr. Annie Besant Road, Worli, Mumbai 400 018.

“Dharam Hinduja Merit-cum-means scholarship”.

(Cost of Rs. 3.1 crore)

Rs. 3.1 crore for three financial years commencing with 2011-12 i.e., 2011-12, 2012-13 and 2013-14.

23.

Sant Baba Bhag Singh Memorial Charitable Society, Dera Sant Pura, PO Manko, District Jalandhar, Punjab 144 106.

Sant Baba Bhag Singh Rural Health Care System.

(Cost of Rs. 3495 lakh)

Rs. 3495 lakh for three financial years commencing with 2011-12 i.e., 2011-12, 2012-13 and 2013-14.

24.

Shree Mahavir Health and Medical Relief Society, Shree Mahavir Health Campus, Athwa Gate, Ring Road, Surat 39 5001.

Dialysis Centre (Cost of Rs. 15 crore as corpus fund to meet the maintenance cost)

Rs. 15 crore as corpus fund to meet the maintenance cost for three financial years commencing with 2011-12 i.e., 2011-12, 2012-13 and 2013-14.

25.

Smt Parsanben Narandas Ramji Shah (Talajawala) Society for Relief and Rehabilitation of the Disabled, Plot No. 51, Near Vidyanagar Circle, Bhavnagar 364 002.

Extension and Support of Activities for Cerebral Palsy Children. (Cost of Rs.590 lakhs including a corpus fund of Rs. 363 lakh)

Rs. 590 lakhs including a corpus fund of Rs. 363 lakh for three financial years commencing with 2011-12 i.e., 2011-12, 2012-13 and 2013-14.

26.

Dr. Manohar Dole Medical Foundation, At and Post Narayangaon, Tal Junnar, District Pune, Maharashtra-410 504.

Mohan Thuse Eye Hospital-hospital expansion.

(Cost of Rs.17.44 crore including a corpus fund of Rs. 3 crore)

Rs.17.44 crore including a corpus fund of Rs. 3 crore for three financial years commencing with 2011-12 i.e., 2011-12, 2012-13 and 2013-14.

27.

Sakhar Kamgar Hospital Trust, 722/20, Ablaxmi Park Colony, Navi Peth, Shrirampur-411030, Tq. Shrirampur, District Ahmednagar, Maharashtra.

Integrated community health programmes, recurring cost of terminal for cancer, HIV/ AIDs and TB patients, expansion of ambulance services, scholarship for economically poor students. (Cost of Rs. 1.48 crore)

Rs. 1.48 crore for three financial years commencing with 2011-12 i.e., 2011-12, 2012-13 and 2013-14.

28.

Adibasi Social Workers Association for Social Action Network, 19/22, Jaydev Avenue, B-Zone, Durgapur-5, Bardhaman, West Bengal 713 205.

Upliftment of Rural poor people of Danbad district of Jharkhand and Bankur district of West Bengal through Integrated Community Development Programmes. (Cost of Rs. 3.66 crore including a corpus fund of Rs. 50 lakh)

Rs. 3.66 crore including a corpus fund of Rs. 50 lakh for three financial years commencing with 2011-12 i.e., 2011-12, 2012-13 and 2013-14.

 

II. This notification shall remain in force for a period of two years in relation to financial years 2011-12 and 2012-13 in respect of project or scheme mentioned at serial No. 21 and for a period of three years in relation to financial years 2011-12, 2012-13 and 2013-14 in respect of projects or schemes mentioned at serial numbers 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 22, 23, 24, 25, 26, 27 and 28 of the said Table.

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