NOTIFICATION
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. 57/2010 [F. NO. V.27015/2/2010-S.O. (NAT.COM)]/ S.O. 1649(E), DATED 12-7-2010
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 No.
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Name of the Institution
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Project or scheme and estimated cost thereof
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Maximum amount of cost to be allowed as deduction under section 35AC
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(1)
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(2)
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(3)
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(4)
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1.
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Bhaorao Deoras Seva Nyas, Saraswati Kunj, Nirala Nagar, Lucknow – 226020, Uttar Pradesh
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Madhav Seva Ashram (Assistance for medical relief) (Cost Rs. 13 crore including Rs. 10 crore for corpus fund)
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Rs. 13 crore including corpus fund of Rs. 10 crore for three financial years commencing with 2010-11 i.e., 2010-11, 2011-12 & 2012-13
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2.
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Shirdi Sai Baba Temple Society, Sai Dham, Tigaon Road, Sector 86, Faridabad – 121002
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Cost of construction of school building primarily for providing free education belonging to the economically weaker sections of the society and also the cost of providing free education to the poor children with food, clothing, study material and health care (Cost Rs. 6.50 crore)
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Rs. 6.50 crore two financial years commencing with 2010-11 i.e., 2010- 11 & 2011-12
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3.
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Haemophilia Federation, A-128, Mohammadpur, Behind Bhikaji Cama Place, New Delhi – 110066
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Extending Haemophilia Care to persons with Haemophilia through Chapter empowerment (Cost Rs. 15.30 crore)
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Rs. 15.30 crore for three financial years commencing with 2010-11 i.e., 2010-11, 2011-12, 2012-13
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4.
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Smile Foundation, V-11, 1st Level Green Park Extension, Delhi – 16
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Mission Education, Delhi (Cost Rs. 1.82 crore)
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Rs. 1.82 crore for three financial years commencing with 2010-11 i.e., 2010-11, 2011-12 & 2012-13
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5.
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Shri Umajirao Sanamadikar Medical Foundation, C/o Kamal Orthopaedics Centre, Satara Road, Jatha, Tal Jath, District Sangali, Maharashtra
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Siddharth Multispeciality Hospital & Trauma Centre (Cost Rs. 8.00 crore including corpus fund of Rs. 60 lakhs)
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Rs. 8.00 crore including corpus fund of Rs. 60 lakhs for three financial years commencing with 2010-11 i.e., 2010-11, 2011-12 & 2012-13
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6.
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The Institute of Studies in Buddhist Philosophy & Tribal Cultural Society, Tabo Monastery Village & Post Tabo, District Lahaul & Spiti-172113
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Renovation of old school building, renovation & expansion of hostel building and hostel for further Higher Education (Cost Rs. 955.50 lakhs)
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Rs.955.50 lakhs for two financial years commencing with 2010-11 i.e., 2010-11 & 2011-12
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7.
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The New Life Charitable Trust, No. 30/50 Saipark, Periyalwar Street, Sundaram Colony, East Tambaram, Chennai – 600 059
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The New Life Charitable trust (Cost Rs. 7.5 crore towards corpus funds)
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Rs. 7.5 crore towards corpus fund for three financial years commencing with 2010-11 i.e., 2010-11, 2011-12 & 2012-13
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8.
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Social Upliftment & Rural Development Society, Liwa Khullen Sarei, PO & PS, Chandel, Chandel District – 795 127, Manipur
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Expansion and running of vocational training centre and orphanage home (Cost Rs. 9.20 crore including corpus fund of Rs. 2.50 crore)
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Rs. 9.20 crore including corpus fund of Rs. 2.50 crore for three financial years commencing with 2010-11 i.e., 2010-11, 2011-12 & 2012-13
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9.
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Manthan, the Achievement, 21/3, Dr. A.N. Paul Lane, Bally, Howrah – 711201
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“Arogya Niketan” a rural health development project (Cost Rs. 25.04 lakhs)
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Rs. 25.04 lakhs for three financial-years commencing with 2010-11 i.e., 2010-11, 2011-12 & 2012-13
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10.
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Bhil Seva Mandal Dahod, Thakkar Bapa Road, Dahod – 389151, Gujarat
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Resource management training and agricultural support, organic farming, development of medicinal and fodder plants for tribal farmers, provision for drinking water, irrigations wells and check dams for tribal villages, protection walls for tribal hostels, educational aids for tribal children (Cost Rs. 9.11 crore including corpus fund of Rs. 1 crore)
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Rs. 9.11 crore including corpus fund of Rs. 1 crore for three financial years commencing with 2010-11 i.e., 2010-11, 2011-12 & 2012-13
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11.
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Sai Shraddha Foundation, Saieesh College of Engineering & Polytechnic, C/o Mr. Vijay Kashiram Rane, Madhukanj Building, Opposite St. Stand, Alibag, District Raigad, Maharashtra
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Education in urban/rural and tribal area (Cost Rs. 4.77 crore)
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Rs. 4.77 crore for three financial years commencing with 2010-11 i.e., 2010-11, 2011-12 & 2012-13
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12.
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Sri Kanchi Kamakoti Medical Trust Sankara Eye Centre, Sathy Road, Sivanandapuram, Coimbatore – 641035, Tamilnadu
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Gift of Vision (Cost Rs. 12.5 crore including corpus fund of Rs. 5 crore)
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Rs. 12.5 crore including corpus fund of Rs. 5 crore for three financial years commencing with 2010-11 i.e., 2010-11, 2011-12 & 2012-13
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13.
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Shree Panchmahal Anusuchit Jati Education Trust, Adadara Ta, Kalol District, Panchmahal, Gujarat
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Expansion & running the school for deaf & dumb students (Cost Rs. 1.90 crore)
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Rs. 1.90 crore for three financial years commencing with 2010-11 i.e., 2010-11, 2011-12 & 2012-13
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14.
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Delhi Foundation of Deaf Women, 1st Floor, DDA Community Hall, Gali Chandiwali, Paharganj, New Delhi – 110055
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Rehabilitation of hearing impairing through vocational training (Cost Rs. 79.84 lakhs)
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Rs.79.84 lakhs for three financial years commencing with 2010-11 i.e., 2010-11, 2011-12 & 2012-13
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15.
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Abhivruddi “Society for Social Development”, 4th Cross , Mahalaxmi Nagar, Gubbi – 527216, Tumkur District, Karnataka
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Recurring cost of educational programme for rescued child labours, prevention of child trafficking, pre-natal, HIV/AIDS Blood Test for Pregnant Women, Advocacy Programme for senior citizens, health and sanitation programme for mining women, formation of self-help groups for landless farmers (Cost Rs. 2.77 crore including corpus fund of Rs. 50 lakhs)
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Rs. 2.77 crore including corpus fund of Rs. 50 lakhs for three financial years commencing with 2010-11 i.e., 2010- 11, 2011-12 & 2012-13
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16.
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Gandhi Educational Society, Kadabagere Cross, Bapagrama Post, Magadi Main Road, Bangalore-91
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Recurring cost of old age home, legal aid centre for women, vocational training centre for unemployed women, administration cost of central office (Cost Rs. 1.20 crore including corpus fund of Rs. 25 lakhs)
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Rs. 1.20 crore including corpus fund of Rs. 25 lakhs for three financial years commencing with 2010-11 i.e., 2010-11, 2011-12 & 2012-13
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17.
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Krishnamurti Foundation India, Vasanta Vihar, door Nos. 124-126, (old nos. 64-65), Greenways Road, Raja Annamalaipuram, Chennai – 600028, Tamilnadu
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Outreach Programmes, the Chennai Education Centre (Cost Rs. 327.85 lakhs)
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Rs. 327.85 lakhs for three financial years commencing with 2010-11 i.e., 2010-11,2011-12 & 2012-13
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18.
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Shantilal Shanghvi Foundation F.P. 145, Rammandir Road, Vile Parle (East) Mumbai- 400057 Maharashtra (India)
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“Samajik Shikshan Yojana” – (Providing Education, Health & Food for Urban Poor Children)
(Cost Rs. 18.07 crores including corpus fund of Rs. 1.95 crore)
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Rs. 18.07 crore including corpus fund of Rs. 1.95 crore for three financial years commencing with 2010-11 i.e., 2010-11, 2011-12 and 2012-13
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19.
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S J Jindal Medical Relief Society, Village Chikkabidarkallu, Tumkur Road, Bangalore – 560073
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Rural Mobile Health Clinic. (Cost Rs. 553.52 lakhs including a corpus fund of Rs. 500 lakhs)
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Rs. 553.52 lakhs including a corpus fund of Rs. 500 lakhs for three financial years commencing with 2010-11 i.e., 2010-11, 2011-12 & 2012-13
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20.
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Gramin Vikash Avam Anushandhan Kendra, VPO Bochariya District Mohindergarh, The Narnaul, Haryana – 123021
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Ambulance Service and Medical camp (Cost Rs. 83.82 lakhs)
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Rs. 83.82 lakhs for two financial years commencing with 2010-11 i.e., 2010-11, 2011-12
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21.
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Adani Foundation, “Shikhar”, Shrimali Society, Mithakhali Six Roads, Navrangpura, Ahmedabad, Gujarat
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Adani Vidya Mandir (Cost Rs. 7.53 crore)
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Rs. 7.53 crore for three financial years commencing with 2010-11 i.e., 2010-11, 2011-12 & 2012-13
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22.
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Seva Parmo Dharm (trust), 13-14 Jal Vihar Colony, Hiran Magri Sector 4, Udaipur
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Apna Ghar (Cost Rs. 2.01 crore including a corpus fund of Rs. 50 lakhs)
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Rs. 2.01 crore including a corpus fund of Rs. 50 lakhs for three financial years commencing with 2010-11 i.e., 2010-11, 2011-12 & 2012-13
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23.
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Mahila Shakti Pratishthan, L-503, Bharati Vihar, Near Bharati Vidyapeeth, Katraj, Pune-411046, Maharashtra
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Micro Credit-A tool for poverty eradication (Cost Rs. 335.72 lakhs)
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Rs. 335.72 lakhs for three financial years commencing with 2010-11 i.e., 2010-11, 2011-12 & 2012-13
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24.
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Shri Yoganarasimhaswamy Charitable Trust (R), Vijayanagara 1st stage, Mysore – 570017
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Expansion of the existing school projects with other amenities. (Cost Rs. 14.00 crore)
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Rs. 14.00 crore for three financial years commencing with 2010-11 i.e., 2010-11, 2011-12 & 2012-13
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25.
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Solapur Zilla Magas Samaj Seva Va Sanshodhan Sanstha, 15-A, Jawahar Housing Society, Civil Lines, Solapur – 413 003
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(i) S.S Sayyaji Maharaj Bagade Prathmik Ashram Shala.
(ii) Savitribai Khadtare Junior College.
(iii) Boy’s hostel.
(iv) Girl’s Hostel.
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Rs. 463.71 lakhs for three financial years commencing with 2010-11 i.e., 2010-11, 2011-12 & 2012-13
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(Rs. in lakh)
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Recurring cost
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458.10
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Non-recurring cost
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5.61
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Total cost
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463.71
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26.
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Empathy Foundation, 405, Krushal Commercial Complex, Above shopper’s Stop, G.M Road, Chembur (West), Mumbai – 400089
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School Project (renovation, construction, major repairs of Zila Parishad/Municipal Corporation, NGO’s and Gram Panchayat’s school) (Cost Rs. 7.60 crore)
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Rs. 7.60 crore for three financial years commencing with 2010-11 i.e., 2010-2011, 2011-12 & 2012-13
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27.
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Royal Educational Society, Borli Panchatan, Taluka Shriwardhan, District Raigad – 402403, Maharashtra
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Renovation and Expansion of existing school building, girls and boys hostel and vocational technical training for girls (Cost Rs. 12.25 crore including corpus fund of Rs. 2 crore)
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Rs. 12.25 crore including corpus fund of Rs. 2 crore for three financial years commencing with 2010-11 i.e., 2010 11, 2011-12 & 2012-13
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28.
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Prashant Memorial Charitable Hospital, Juran Chapra, Road No. 4, Muzaffarpur, Bihar-842001
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Nursing school (Cost Rs. 4.03 crore)
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Rs.4.03 crore for three financial years commencing with 2010-11 i.e., 2010-11, 2011-12 & 2012-13
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29.
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Akhil Bharat Manav Kalyan Seva Trust, At & Post Godhavi Village, Block Sanand, District Ahmedabad, Gujarat-382115
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Vocational Training Centre for development of employment in rural and urban area (Cost Rs. 6.84 crore)
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Rs. 6.84 crore for three financial years commencing with 2010-11 i.e., 2010-11, 2011-12 & 2012-13
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30.
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Surat Manav Seva Sangh, Chhanyado, New Civil Hospital Campus, Majura Gate, Surat- 395001, Gujarat
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Dialysis Centre for Patients (Cost Rs. 10.00 crore) towards corpus fund)
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Rs. 10.00 crore towards corpus fund for three financial years commencing with 2010-11 i.e., 2010-11, 2011-12 & 2012-13
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31.
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Jamia Islamia Ishaatul Uloom, Amlibari Molgi Road, A/P, Akkalkuwa, District Nandurbar, Maharashtra-425 415.
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Nour Charitable Hospital and Research Centre (Cost Rs. 32.19 crore including a corpus fund of Rs. 1 crore)
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Rs. 32.19 crore including a corpus fund of Rs. 1 crore for three financial years commencing with 2010-11 i.e., 2010-11, 2011-12 & 2012-13
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II. This notification shall remain in force for a period of two years in relation to financial years 2010-11 & 2011-12 in respect of projects or schemes mentioned at serial Nos. 2, 6 & 20 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 1, 3, 4, 5, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30 & 31 of the said table.
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