SECTION 35AC, READ WITH EXPLANATION (b) THERETO, OF THE INCOME-TAX ACT, 1961 – ELIGIBLE PROJECTS OR SCHEMES, EXPENDITURE ON – NOTIFIED ELIGIBLE PROJECTS OR SCHEMES – MALABAR HOUSING CHARITABLE TRUST, KERALA; MOLECULAR, DIAGNOSTICS, COUNSELING, CARE AND RESEARCH CENTRE, TAMIL NADU AND THE KERALA SOCIAL DEVELOPMENT SOCIETY, KERALA, ETC. ETC.

NOTIFICATION NO. 1/2014 [F.NO.V.27015/1/2014-SO (NAT.COM)]/SO 1872(E), DATED 21-7-2014

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. Name of the Institution Project or scheme and estimated cost thereof Maximum amount of cost to be allowed as deduction under section 35AC and period of approval
(1) (2) (3) (4)
1. Malabar Housing Charitable Trust, 41/2299D, 3rd Floor, Malabar Gate

Ram Mohan Road,

Puthiyara P.O. Calicut,

Kerala – 676004

‘Project Housing’

(Rs.25.62 crore)

Rs.25.62 crore for three years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17.
2. Molecular, Diagnostics, Counseling, Care and Research Centre, (MDCRC)

M-86/5, 2nd Cross Street, Besant Nagar,

Chennai – 600090

Tamil Nadu.

Identification of Pediatric Neuromuscular Disorders – Duchene Muscular Dystrophy and Spinal Muscular Atrophy and improving the quality of life of the affected children through Multi-Disciplinary Care’

(Rs.3.95 crore)

Rs.3.95 crore for three years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17.
3. The Kerala Social Development Society,

Karivelikkal Complex,

Kattappana South P.O., Idukki District,

Kerala – 685515

‘Providing Free Vocational Training to Poor Persons at Kattappana in Idukki District in Kerala State’

(Rs.4.40 crore)

Rs.4.40 crore for three years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17.
4. Ayush Aryogyawardhini Medical Research Trust,

9th Floor, A-Wing, Lokmat Building,

Nagpur, Maharashtra

Ayush Aryogyawardhini Medical Research, Diagnostics Centre & Blood Bank

(Rs.52.80 crore)

Rs.52.80 crore for three years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17.
5. Kushal Education Trust,

Jodhpur Medical College Hospital

Khasra No. 107-110, Gram Narnadi,

Tehsil Luni, Distt. Jodhpur (Rajasthan)

Jodhpur Medical College Hospital

(Rs.12.00 crore)

Rs.12.00 crore for three years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17.
6. L.Y. Doulo Women Society,

6th Mile, Dimapur,

Nagaland

Agro – Horticulture Development Programme with Special Focus on Income Generating Programme for Tribal Youth, Farmers and Women (Rs. 499.40 lakh) Rs. 499.40 lakh for three years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17.
7. Vedanta Foundation,

Opposite Niranjan Building,

Corner of ‘E’ Road,

Marine Drive, Mumbai – 400002

Vedanta College – Kolkata

(Rs.2526.74 lakh)

Rs.2526.74 lakh for three years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17.
8. Jivan Jyot Drug Bank,

G-3, Ganjawala Tower,

508, Sane Guruju Marg,

Tardeo,

Mumbai – 400034.

Maintenance of present activities at higher level

(Rs.18 crore)

Rs.18 crore for three years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17.
9. Diocese of Tezpur,

Bishop’s House

Tezpur – 784001

Assam.

Part 1: Food and Boarding Facilities of School Children in 32 Parishes in Schools run by Diocese of Tezpur in six districts of Assam – Sonitpur, North Lakhimpur, Dhemaji, Darrang, Nagaon and Udalguri Distt.

Part 2: Running of Vocational Education & Training Programme in tailoring, embroidery, computer skill, vegetable gardening etc. in six districts of Assam. (Rs. 13.70 crore)

Rs.13.70 crore for three years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17.
10. Action For Autism,

Pocket 7 & 8 Jasola Vihar,

New Delhi – 110025

Village Gairatpurbas, Sohna, Distt. Gurgaon, Haryana

(Rs.62.40 crore)

Rs.62.40 crore for three years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17.
11. Asheray Welfare & Charitable Society, 15-C,

Friends Colony (W),

New Delhi – 110065

Setting up of vocational Training Centre for Empowerment of Women

(Rs.3.83 crore)

Rs.3.83 crore for three years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17.
12. Zaveri Mangalji Vamalshi Dispensary,

Palanpur,

Baradpura, Palanpur

Maharashtra

Construction of Zaveri Mangalji Vamalshi Dispensary & Shri L.L. Parikh & Shri C.L. Parikh Hospital (Rs. 21.57 crore (including corpus fund of Rs.10.00 crore)) Rs.21.57 crore (including corpus fund of Rs.10.00 crore) for three years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17.
13. Muthu Foundation,

Door No. 687, 4th Floor,

Trichy Road, Opp. Alvernia School,

Ramanathapuram, Coimbatore,

Tamil Nadu

Healthcare of the Rural poor’

( Rs.10.00 crore)

Rs.10.00 crore for three years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17.
14. Asian Society of Continuing Medical Education,

Sharika Mansion No. 2

Lake Area First Street

Nungambakkam, Chennai – 600034 – Tamil Nadu

Asian Society of Continuing Medical Education

(Rs. 31.07 crore)

Rs.31.07 crore for three years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17.
15. Karnataka Chief Minister’s Medical Relief Society,

Directorate of Medical Education,

Ananda Rao Circle,

Bangalore – 560009

Fund for Treatment of below the poverty line/needy patients at Govt. Hospitals/super specialty hospitals

(Rs.300 crore)

Rs. 300 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17
16. Jan Kalyan Parishad,

Moh. Nanbajaka, Ring Road

(Near Comel School),

Ambikapur, Distt. Surguja – 497001

Chhattisgarh

Non-Formal Education for out of School children and Rural Health Care Service Project

(Rs. 8.25 crore)

Rs.8.25 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17.
17. The New Delhi Holy Family

Hospital Society, Holy Family

Hospital,

Okhla Road,

New Delhi – 110025

Hospital Establishment and Rural Extension Services in the areas of Kanhai (Gurgaon), Bhondsi (Sohna) and Nuh (Mewat) Districts of Haryana

(Rs. 95.00 crore)

Rs.95.00 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17.

II. This notification shall remain in force for a period of three years in relation to financial years 2014-15, 2015-16 & 2016-17 in respect of the projects or schemes mentioned at serial numbers 1 to 17 of the Table above.

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