Sponsored
    Follow Us:
Sponsored

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 [SO 614(E) (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

Sl. 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.
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, UP
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 Sangh, 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. 2009-10, 2010-11 and 2011-12.
7.
Deepam People’s Society, Aaro Villa, Lady Seat Road, Yercaud – 636601, Salem District Tamil Nadu.
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, Gali 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, Apartment 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, PO 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 years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13.
16.
Valluvar Gurukulam, 220, GST Road, Tambaram West, Chennai, Tamil Nadu.
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 and 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. 2010-2011, 2011-12, 2012-13.
19.
Arpit Mahila Evam Gramin Vikas Sansthan, 242, Bhabha Nagar, Sanigwan Road, 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. 1 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-411011. 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, PO Raj. Bhawan, Gangtok, East Sikkim – 737 101.
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, 67/56A, 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 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 lakhs 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 – 563121.
Solar Lighting for the under privileged families.

(Cost Rs. 5.93 crore)
Rs. 5.93 crore for two financial years 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 centre 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 108 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 Petrolpump, 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 2010-11i.e. 2010-11, 2011-12 & 2012-13.
34.
Kashba Youth, At Kasba Egra, PO & PS Egra, District Purba Medinipur – 721 429, West Bengal.
Socio-economic development of rural women and youth through skill upgradation 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 years 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, 19, 23, 24, 25, 27, 28, 29, 33, of the said table.

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Search Post by Date
July 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031