MINISTRY OF FINANCE
(Department of Revenue)
Income Tax Notification No. 3/2017
New Delhi, the 1st February, 2017
S.O.333 (E).- In exercise of the powers conferred by sub-section (I) read with clause (b) of the Explanation to Section 35 AC of the Income Tax Act, 1961 (43 of 1961), the Central Government, on the recommendation 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 35 AC for the period of approval, namely:-
TABLE
| Sl. No. | Name of the Institution/Organization | 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 | Shivesh Autism Charitable Trust, 9-H, K.K. Nagar, Avarampalayam Coimbatore – 641044 | Awareness Creation on autism and development for autism centre ₹ 1.01 crore | Approved the cost of Rs. 1.00 crore for financial year 2016-17 |
| 2 | Seva Chakkara Orphanage 89/41, Sami Pillai Street Choolai, Chennai-600112.
|
Renovation of existing building and purchase & construction of new building Rs. 993.40 Lakh | Approved the cost of Rs. 993.40 lakh for financial year 2016-17 |
| 3 | Shri Akkalkot Swami Seva Mandal C/o. C. S. Rahatekar Plot No. 40, Shri Swami Kripa, 1st Floor, Vadavali Section, Ambarnath, ( East ) Dist:- Thane, Maharashtra – 421501 | Rehabilitation cum Recreational Home for child beggars, street dwelling and underprivileged slum children, Old Age Home for Senior Citizen. ₹ 3.60 Crore | Approved the cost of Rs. 3.60 crore for financial year 2016-17 |
| 4 | Govinda Pradhan Smruti Sansad(GPSS) AT – Bank Colony, 1st Lane Gate Bazar, Berhampur Ganjam-760001 | Setting up of a vocational education centre (i) Short term (ITI courses) in Computer, Mobile repairing, short hand and typing and (ii) Para Medical Courses like Nursing, DMLT, Ex-Ray Machine Operator, Physiotherapy for rural poor people of Ganjam District of Odisha ₹ 7.35 Crore | Approved the cost of Rs. 7.35 crore for financial year 2016-17 |
| 5 | Harishpur Prostitute Children Rehabilitation Centre Village Bidyadharpur P.O. Sonarpur, Kolkatta-700150 | Destitute Children Rehabilitation Centre ₹ 126.00 Lakh | Approved the cost of Rs. 126.00 lakh for financial year 2016-17 |
| 6 | Shri K.K. Shah Sabrkantha Arogya Mandal, Vatrak At & PO Vatrak TA: Bayad, District Aravalli, Gujarat-383326 | Shri K.K.Shah Sabarkantha Arogya Mandal ₹ 202.43 Lakh | Approved the cost of Rs. 202.43 lakh for financial year 2016-17 |
| 7 | Centurion Science and Technology Entrepreneurship Facilitation Centre AT: Alluri Nagar PO: R.Sitapur, VIA Uppalada, Paralakhemundi District Gajpati-761211 | Skill Training of BPL Women & Youth for Nano Mini Entrepreneurship ₹ 10.31 Crore | Approved the cost of Rs. 10.31 crore for financial year 2016-17 |
| 8 | Budhuvir Educational Trust AT – Bartoli, PO Jabaghat Via Jhirpani, Rourkela769042 PS Bondamunda District Sundargarh, Odisha | Provide Quality skill India Digitalized Vocational Training for the BPL & ST/SC students ₹ 12.00 Crore | Approved the cost of Rs. 12.00 crore for financial year 2016-17 |
| 9 | Bai Jerbai Wadia Hospital for Children Acharya Donde Marg, Parel District Mumbai- 400012 Maharashtra | Upgradation & modernization of research centre at Bai Jerbai Wadia Hospital for children ₹ 110.00 Crore | Approved the cost of Rs. 110.00 crore for financial year 2016-17 |
| 10 | Future Hope India 1/8, Rowland Road, Kolkatta-700020 | Construction of a school and hostel at Rajarhat, Kolkatta, West Bengal ₹ 41.40 Crore | Approved the cost of Rs. 41.40 crore for financial year 2016-17 |
| 11 | Suryoday Trust, 105, Shraddha Shopping Centre CHSL, Old Nagardas Road Andheri East, Mumbai-401203 | School construction for the mentally challenged children (Approx. 15-200 children at Nalasopara West) ₹ 2.60 Crore | Approved the cost of Rs. 2.60 crore for financial year 2016-17 |
| 12 | Jain India Trust Siyat House, 4th floor, No. 961, Poonamallee High Road Chennai-600084 | Scholarship Project ₹ 475.09 Lakh | Approved the cost of Rs. 475.09 lakh for financial year 2016-17 |
| 13 | Shree Ganesh Seva Trust for the Exceptional Persons Shree Ganesh Kandettu, Bikarnakatta Mangalore-575005 | ‘Saanidhya – Shaswath’ Life Time Stay home for the Adult Mentally Challenged ₹ 6.00 Crore | Approved the cost of Rs. 6.00 crore for financial year 2016-17 |
| 14 | Bharat Sevashram Sangha 211, Rash Behari Avenue Kolkatta-700019 | Extension of Bharat Sevashram Sangha Hospital from 100 Bed to 500 Bed ₹ 73.24 crore | Approved the cost of Rs. 73.24 crore for financial year 2016-17 |
| 15 | Health and Education for all (HEAL) Heal Paradise, Thotapalli Village Agiripalli Mandal, Krishna District Andhra Pradesh-521211 | Heal Paradise ₹ 57.00 Crore | Approved the cost of Rs. 23.70 crore for second phase for financial year 2016-17 |
| 16 | Ranapara Gram Bikash Kendra Village Ranapara P.O. Deorah, P.S. Amta Howrah-711401 West Bengal | Women empowerment & children education for the rural poor in the backward District of East Midnapore, West Midnapore & Bankura ₹ 6.84 Crore | Approved the cost of ₹ 6.84 Crore crore for financial year 2016-17 |
| 17 | Anandam No.2, Sarangapani St. Krishnapuram Ambattr Chennai-600053 | Anandam/Anandam Hospice/Anandam Tuition Centre/Anandam Medical Care Centre ₹ 881.00 Lakh | Approved the cost of Rs. 881.00 lakh for financial year 2016-17 |
| 18 | Vivekananda Kendra Rock Memorial and Vivekanand Kendra Vivekanandapuram, Kanyakumari-629702 | Vivekananda Kendra Academy for Indian Culture, Yoga and Management (VK AICYAM) ₹ 6.25 Crore | Approved the cost of Rs. 6.25 crore for financial year 2016-17 |
| 19 | Jagriti Yuva Sansthan Gram Jamgaon Post | Vermi Compost Jaivik Khad Nirman | Approved the cost of Rs. 10.00 lakh for financial year 2016-17 |
| Jamgaon, Tehsil Nainpur District Mandla-481776 Madhya Pradesh | Training Programme ₹ 10.00 Lakh | ||
| 20 | Iskon Food Relief Foundation 19, Jaywant Industrial Estate 63, Tardeo Road, Tardeo Mumbai-400034 | Cooking and Providing Meals to needy person, such as patients of Municipal/Zila Parishad/Government Hospitals and their relatives and needy sections of the population living in slums ₹ 107.68 Crore | Approved the cost of Rs. 107.68 crore for financial year 2016-17 |
| 21 | Shree Navkar Sarvar Kendra 501, Nalanda Enclave Opp. Sudama Resort Pritam Nagar, First Slop Ellis Bridge Ahmedabad-06 | Medical Services to Monk and Pilgrims in Gujarat State ₹ 2.50 Crore | Approved the cost of Rs. 2.50 crore for financial year 2016-17 |
| 22 | Kamdhenu Ati Nirdhan Chiktsa Sahayata Society Administrative Block, SGPGI, Raebareilly Road, Lucknow-226014 Uttar Pradesh | Kamdhenu Ati Nirdhan Chikitsa Sahayata Society ₹ 846.47 Lakh | Approved the cost of Rs. 846.47 lakh for financial year 2016-17 |
| 23 | Dr. C.J. Desai and Jaswantiben Desai Foundation SB Tower, 1st Floor 37, Shakespeare Sarani Kokatta-700017 | Establishment of EYE & Dialysis Centre, Pathology & Dental Lab at Dharampur, District Valsad, Gujarat ₹ 1000.00 Lakh | Approved the cost of Rs. 1000.00 lakh for financial year 2016-17 |
| 24 | Yuva Unstoppable B/3/13, Skylark Apartment Satellite Road Ahmedabad-380015 | True Hero & Evolution ₹ 4.37 Crore | Approved the cost of Rs. 4.37 crore for financial year 2016-17 |
| 25 | Ubedullah Abdulrehman Rashid Education and Charitable Trust Wansya Gate, Kanka Road, AT Post Lunawada District Mahisagar Gujarat | Extension of present activities in School and Technical Education project ₹ 22.60 Crore | Approved the cost of Rs. 22.60 crore for financial year 2016-17 |
II. In exercise of the powers conferred by sub-section (I) read with clause (b) of the Explanation to Section 35 AC of the Income Tax Act, 1961 (43 of 1961), the Central Government, on the recommendation of the National Committee for Promotion of Social and Economic Welfare, under sub-rule (5) of Rule 11M of the Income Tax Rules, 1962 hereby notifies the extension of the projects/schemes for a further period and/or enhanced sanctioned cost for the existing projects/schemes for exemption under section 35 AC of the Income Tax Act, 1961, in respect of the associations and institutions approved by the said National Committee, mentioned in the Table below.
TABLE
| Sl. No | Name & address of the Institution | Project or scheme | Notification No. and date and sanctioned cost with validity | Maximum amount of cost and extended period of approval recommended by the Committee |
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
1 |
MAITRI J-92, A.R.D. Complex, R.K. Puram, Sector-13, New Delhi-110066 |
Maitri Ghar |
|
Approved enhancement of cost from ₹ 2.00 core to ₹ 5.00 crore (including ₹ 3.00 crore as corpus fund) for the financial year 2016-17. |
|
2 |
Brahmavetta Shree Devaraha Hans Baba Trust, 179, Cariappa Marg, Sainik Farm, New Delhi. |
Construction of building and running of Vridha Bhakt Niwas (Old Age Home), Dhyan Yoga Kendra and Ayurvedic dispensary. |
|
Approved enhancement of cost from ₹ 11.85 crore to ₹ 19.35 crore for the financial year 2016-17. |
|
3 |
Christian Social Society, Balaji Apartment, Pada No.3, Lokmanya Nagar, Near Gangwal Hospital,Thane 400606. |
Dayasagar Rural Hospital. ₹ 7.49 crore |
|
Approved extension of period of approval for the financial year 2016-17 without any change in the approved cost of ₹ 7.49 crore. |
|
4 |
Delhi Association of the Deaf, Regd. Office, 92 Kamla Market, New Delhi 110002. | Research and Rehabilitation Centre for the Deaf ₹ 100 lakh |
|
Approved extension of period of approval for the financial year 2016-17 without any change in the approved cost of ₹ 100.00 lakh. |
III. This notification shall remain in force for the period of and in relation to financial year in respect of the projects or schemes mentioned above against the respective institutions/projects.
IV. The exemption u/s 35 AC will not apply to the funds received under Schedule VII of the Section 135 of the Companies Act and Companies (CSR) Rules 2014.
[ F.No.V.27015/7/2016-SO (NAT.COM)]
S.R. SHARMA, Director (National Committee)
2016-17, 35 ac, got,but did not get donnar(1.5 crores) eleventh hour further we can apply or not please known to us.9475082866