Section 35AC – Eligible projects or schemes – Recommendations of National Committee for Promotion of Social and Economic Welfare

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION No.  66/2016

New Delhi, the 24th October, 2016

S.O. 3286(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, 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

Shree Gurudev Datta Seva Trust,

Sr. No. 206/1, Deshmukh Colony,

Tukaidarshan, Fursungi, Tal. – Hveli,

District Pune – 412 308, Maharashtra.

Bal Snehalay Prakalp : Home for Street, Dropout/Destitu te Children. • SO.No.3696(E)            dated 18.12.2013 for a period of three financial years till  2015-16  for Rs. 2.72 crore (including a corpus fund of Rs. 1.27 crore) Till financial year 2016-17 without any change in the approved cost of Rs. 2.72 crore (including a corpus fund of Rs. 1.27 crore).

2

Shree K.K. Shah

Sabarkantha Arogya Mandal,

Post Vatrak, Tal. Vayad, District Sabarkantha – 383326 (Gujarat).

Maintenance & running of Shri K.K. Shah Sabarkantha Arogya Mandal
  • S.O.1124(E) dated 29.9.2003 for a period of  three financial years till  2006-07 for Rs. 274.92 lakh (including a corpus fund of Rs. 200.00 lakh)
  • S.O 1421(E) dated 04.09.2006 for a period of  three financial years till  2008-09;
  • S.O. 843(E) dated 25.03.2009 for a period of  three financial years till 2011-12;
  • S.O. 848(E) dated 27.04.2011 amending the project cost to Rs. 461.51 lakh (including a corpus fund of Rs. 250.00 Lakh from 274.92 lakh including a corpus fund of Rs. 250.00 Lakh);
  • S.O. 486(E) dated 16.03.2012 for a period of  three financial years till  2014-15;
 Till  financial year  2016-17 without any change in the approved cost of Rs. 461.51 lakh (including a corpus fund of Rs. 250.00 Lakh).

Since the financial year 201516 has already lapsed it would be notified that no exemption shall be available for the said financial year 2015-16.

3

Budha Viklang Vikas Sansthan,

Bhalua Road Domuhan, Bodh Gaya, District Gaya Bihar-824 231.

Recurring cost of school for child labours, vocational training for handicapped students, community based rehabilitation for disabled persons and for a corpus fund • S.O. No.3021 (E) dated 23.12.2010 for a period of three financial years till 2012-13 for  Rs. 4.66 crore (including corpus fund of Rs. 50.00 lakh);

• S.O. No. 3866(E) dated 27.12.2013 for a period of three financial years till 2015-16.

 Till  financial year  2016-17 without any change in the approved cost of Rs. 4.66 crore (including corpus fund of Rs. 50 lakh).

4

Manav Kalyan Mandal,

4-Ganga Jamna Sarswati Tower,

Uni Road, Rajkot 360 007, Gujarat.

Old Age Home for 100 persons.
  • S.O. No. 1030(E) dated     7.5.2012 for a period of three  financial year till 2014-15 for  Rs. 5.68 crore;
  • S.O. No. 1587(E) dated 15.6.2015 for a period of threefinancial year till 2017-18.
 Till financial year 2016-17 with enhancement in project cost from Rs. 5.68 crore to Rs. 8.43  crore.

5

Population & Social Development,

10, Kabi Jassmuddin Path,

City Centre, Durgapur 713216, West Bengal.

Livelihoods enhancement of Hardcore Rural & Poor people.
  • S.O 2349(E) dated 28.9.2010 for a period of three financial years till 2012-13 for Rs. 1.08 crore;
  • S.O. No. 483(E) dated 16.3.2012 the project cost was enhance to Rs. 20.58 crore (including a corpus fund ofRs. 9.00 crore);
  • S.O. No. 3052(E) dated 10.11.2015 for a further period of three financial year till 2015-16.
  Till  financial year  2016-17 without any change in the approved cost of Rs. 20.58 crore (including a corpus fund of  Rs. 9.00 crore).

6

Veerayatan,

At & Post Veerayatan,

Rajgir,

Pawapuri District Nalanda, Bihar-803 116.

Construction and maintenance of a Health Centre specially for women and children below 12 years of age named

“Veerayatan Health Centre.

• S.O. No.3021(E) dated 23.12.2010 for a period of three financial years 2012-13 for  Rs. 404.81 lakh.;

• S.O. No.3832(E) dated 27.12.2013 for a period of three financial years 201516.

  Till  financial year  2016-17 without any change in the approved cost of Rs. 404.81 lakh.

7

Development Initiative for Self-Help and Awakening (DISHA).

C/o. Samaj Seva Kendra,

Sr. No. 4272,

Behind Akurdi Post

Office,

Akurdi, Pune-411035.

Poverty alleviation through capacity building, market support and micro-credit programme for economically weaker section of the society.
  • S.O. No. 466(E) dated 29.03.2007 for a period of three financial years till 2009-10 forRs. 1.63 crore.
  • S.O. No.2523(E) dated 11.10.2010 for a period of three financial years till 2012-13;
  • S.O. No.3844(E) dated 27.12.2013 for a period of three financial years till 2015-16
  • S.O. No. 1519(E) dated 26.4.2016 for a period of three financial years till 2018-19.
Till financial year 2016-17 with enhancement in project cost from Rs. 1.63 crore to Rs. 4.80 crore.

8

Eye Bank Coordination and Research Centre,

55/60, Jehangir Merwanji

Street,

Near KEM Hospital, Parel, Mumbai 400 012.

Eye Hope.
  • S.O. 422(E) dated 19.05.98 for a period of three financial years till 2000-01 forRs. 184.79 lakh (including a corpus fund of Rs. 112.50 lakh).;
  • S.O.1216(E) dated 12.12.2001 for a period of three  financial years till 2003-04;
  • S.O. 394(E) dated 23.03.2005 for a period of three financial years till 2006-07;
  • S.O.2386(E) dated 3.10.2008 for a period of three financial years till 2009-10;
  • S.O. No. 1152(E) dated 17.05.2010 for a period of three financial years till 2012-13;
  • S.O. No. 3854(E) dated 27.12.2013 for a period of three financial years till 2015-16.
Till  financial year  2016-17 without any change in the  approved cost of Rs. 184.79 lakh (including a corpus fund of Rs. 112.50 lakh).

9

Ramji Assar Vidyalaya

Wadi Trust,

Mahatma Gandhi Road,

Ghatkopar (East), Mumbai – 400 077, Maharashtra.

Ramji Assar

Vidyalaya Wadi

Trust –

Reconstruction

Project.

• S.O. No.3033(E) dated 7.10.2013 for a period of three financial years till 2015-16 for  Rs. 20.00  crore.  Till  financial year  2016-17 without any change in the  approved cost of Rs. 20.00  crore.

10

Shri Rajiv Gandhi

Shaikshanik

Bahuddeshiya Vikas

Charitable Trust,

4601, Gatade Plot, PostPandharpur, District Solapur.

Maharashtra.

‘Rugnaseva’-

Free Medical

Treatment for

Rural People.

• S.O. No. 1052 (E) dated 11.05.2010 for a period of three financial years 2012-13 for  Rs. 1.55 crore.;

• S.O. 3122(E) dated 17.10.2013 for a period of three financial years till 2015-16;

Till  financial year  2016-17 with   enhancement in the project cost from Rs. 1.55 crore to Rs. 6.05 crore

11

Piramal Swasthya Management and Research Institute

3rd Floor, G.K. Clasics,

#8-3-990

Plot No. 120, Srinagar

Colony

Hyderabad – 500 073, Andhra Pradesh.

i) Burhani Telemedicine Centre

ii) Assam – Health Information Help Line

iii) Assam – Village Health Outreach Programme

iv) Maharashtra – Health Advisory Call Centre

v) Rajasthan – 104 Toll Free Medical Advice Call Centre

• S.O. No. 3033(E) dated 7.10.2013 for a period of three financial year till 2015-16 for  Rs. 177.34 crore.  Till  financial year  2016-17 without any change in the approved cost of Rs. 177.34 crore and with change of name and address of the Project from ‘Health Management and Research Institute’ to ‘Piramal Swasthya Management and Research Institute’.
vi) Mac Arthur & Aasra Project – Telemedicine

Araku Valley.

12

Bhil Seva Mandal Dahod,

Thakkar Bapa Road,

Dahod 389151,

Gujarat

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.

  • S.O.1649(E) dated 12.7.2010 for a period of three financial years till 2012-13 for  Rs. 9.11 crore (including a corpus fund of Rs. 1.00 crore).;
  • S.O.98(E) dated 6.1.2015 for a period of three financial years till 2015-16.
 Till  financial year  2016-17 without any change in the approved cost of  Rs. 9.11 crore (including a corpus fund of Rs. 1.00 crore).

13

Prayas Social Welfare

Society,

D.C. Model Sr. Sec.

School,

Sector –09,

Faridabad-121006.

Free Education

Programme for

All Children Especially for EWS.

  • S.O No. 2545(E) dated 6.10.2009 for a period of two financial years till 2010-11 for  Rs. 3.11 crore;
  • S.O. No. 1378(E) dated 14.06.2011 for a period of three financial years till 2013-14;
  • S.O. No. 3831(E) dated 27.12.2013 for a period of three financial years till  2016-17 alongwith enhancement in the project cost from Rs. 3.11 crore to Rs. 7.77 crore.
Till financial year 2016-

17 with enhancement in project cost from Rs. 7.77 crore to Rs. 15.56 crore  .

14

Solapur Zilla Magas Samaj Seva

Va Sanshodhan Sanstha,

15-A, Jawahar Housing Society, Civil Lines, Solapur-413 003.

‘Uplift Downtroddents’ providing health, food & Education to Nomadic Tribal.
  • S.O. No.3021(E) dated 23.12.2010 for a period of three financial years till2012-13 forRs 583.63 lakh (including corpus fund of Rs. 1.00 crore);
  • S.O. No.3869(E) dated 27.12.2013 for a period of three financial years till2015-16.
Till  financial year  2016-17 without any change in the approved cost of Rs. 583.63 lakh (including corpus fund of Rs. 1.00 crore).

15

Vedanta Foundation,

Opposite Niranjan

Building,

Corner of ‘E’ Road, Marine Drive,

Mumbai-400 002

Vedanta Super-

30 Education

And Nand Ghar

Project

  • S.O.627(E) dated 12.03.2013 for a period of three financial years till 2014-15 for  Rs. 942.26 lakh.
  • S.O.1472(E) dated 4.6.2015 for a period of three financial years till 2017-18.
  Till  financial year  2016-17 without any change in the approved cost of  Rs. 942.26 lakh. Approved renaming  of the title of project Vedanta

Super-30      as “Vedanta Super-30 Education And Nand Ghar Project”.

16

Vedanta Foundation,

Opposite Niranjan

Building,

Corner of ‘E’ Road,

Marine Drive, Mumbai –

400 002

Vedanta

Education And

Research

Project

• S.O. 1872(E) dated 21.7.2014 for a period of three financial years till 2016-17 for  Rs. 2526.74 lakh. Approved widening  the scope of activities under the project with Amended Title of Project as “Vedanta Education And

Research Project” and to raise Rs. 500.00 lakhs as Corpus fund within the approved Project Cost of Rs. 2526.74 lakh.

17

AADARANA (The Aadarana Home for Orphaned and Needy Students),

H.No.16-2-738/4/5/12, SBH Bank Colony,

Asmangad (Near), TV

Tower, Malakpet, Hyderabad – 500036, Telangana.

Aadarana Home for Orphaned and Needy Students. • S.O. No. 2366(E) dated 4.10.2012 for a period of three financial years till 2014-15 for  Rs. 2.66 crore.. Till  financial year  2016-17 without any change in the approved cost of rs. 2.66 crore.

Since the financial year 201516 has already lapsed it would be notified that no exemption shall be available for the said financial year 2015-16.

18

Wockhardt Foundation Wockhardt Towers

Bandra Kurla Complex

Bandra (East)

Mumbai – 400051.

Mobile 1000  • S.O. No. 3696 (E) dated 18.12.2013 for a period of three financial years till  2015-16  for Rs. 58.50 crore.  Till  financial year  2016-17 without any change in the approved cost of Rs. 58.50 crore.

19

Solapur Zilla Magas Samaj Seva Va Sanshodhan Sanstha,

15-A, Jawahar Housing

Society,

Civil Lines, Solapur 413 003.

i) S.S. Sayyaji

Maharaj Bagade

Prathmik Ashram Shala; ii) Savitribai

Khadtare Junior College; iii) Boys’s Hostel; iv) Girl’s

Hostel.

  • S.O. No.1649 (E) dated 12.07.2010 for a period of three financial years till2012-13 forRs 463.71 lakh;
  • S.O. No.3876 (E) dated 27.12.2013 for a period of three financial years till2015-16.
 Till  financial year  2016-17 without any change in the approved cost of Rs. 463.71 lakh.

20

Snehalaya (Social Trust)

At Post Karamba, Taluka

North Sholapur,

District  Sholapur-413222 , Maharashtra.

Expansion of

Snehalaya

Dnyanmandir

(School) and Hostel.

  • S.O.466(E) dated 29.03.2007 for a period of three financial years till 2009-10 for Rs. 1.36 crore;
  • S.O. 850(E) dated 25.03.2009 enhancing the project cost to Rs. 8.77 crore;
  • S.O. 1143(E) dated 17.05.2010 for a period of three financial years till 2012-13;
  • S.O. 3163(E) dated 17.10.2013 for a period of three financial years till 2015-16  alongwith enhancement of project cost to Rs. 11.77 crore.
Till  financial year  2016-17 with enhancement in the approved project cost from Rs. 11.77 crore to Rs. 16.77 crore

21

Lions Comprehensive Eye Care Foundation,

Miraj, Plot No. P-31,

M.I.D.C., Miraj –416410,

District Sangli

(Maharashtra)

Construction of building for expansion of hospital, purchase of equipments, vehicle, furnishing and running of eye hospital.

• S.O. No.422(E) dated 19.5.1998 for a period of three financial years till 2000-01 for  Rs. 2.97 crore

  • S.O.No. 1212(E) dated 12.12.2001 for a period of three financial years till 2003-04,
  • SO.No. 712(E) dated 25.05.2005 for a period of three financial years till 2006-07,
  • S.O 1150(E) dated 16.07.2007 for a period of three financial years till 2009-10,
  • S.O. No.2522(E) dated 11.10.2010 for a period of three financial years till 2012-13.
  • S.O. No. 3852(E) dated 27.12.2013 for a period of three financial years till 2015-16.
Till  financial year  2016-17 without any change in the approved cost of Rs. 2.97 crore.

II. 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.

III. The exemption u/s 35AC 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.27015/5/2016-SO (NAT.COM)]

 S. R. SHARMA, Director (National Committee)

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