Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 196 Eligible projects or schemes, expenditure on – Notified eligible projects or schemes
NOTIFICATION NO. S.O. 3021(E), DATED 23-12-2010
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 Number | 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. | Rajmata Singrauli Lata Chun Kumari Seva Sansthan, Singrauli Kothi, Post Waidhan, District Singrauli, Rewa, Division, Madhya Pradesh. | Prevention and Eradication of Malaria general health providing to the rural population.
(Cost Rs. 4.18 crore including corpus fund of Rs. 2 crore). |
Rs. 4.18 crore including corpus fund of Rs. 2 crore for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
| 2. | Lepra Society, Plot No. 17, Post Box No. 1518, Krishnapuri Colony, West Marredpally, Secunderabad, Andhra Pradesh. | (i) Bolangir Leprosy Eradication Project.
(ii) Junagarh Leprosy Eradication Project (iii) Koralep Project:strengthening referral system for secondary care of persons affected by leprosy. (iv) Lymphatic filariasis project. (v) LEPRA Mahanadi eye hospital. (vi) Technical resource unit and strengthening referral system project. (vii) Adilabad rural and tribal health project (viii) Cheyutha project. (ix) Mens intervention project (x) Mobile voluntary counselling and testing centre project (xi) Umeed project (xii) Workplace intervention project (xiii) Krishna community health intervention project (xiv) Sreyassu project (xv) Technical resources unit-MP. (Cost Rs. 15.41 crore). |
Rs.15.41 crore for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
| 3. | Abhaya Ashraya, PO Assaigoli 574199, Konaje Village, Mangalore Taluka, D.K. District, Karnataka. | Recurring cost of old age home, home for physically and mentally challenged older persons, recurring expenses of home for destitute children and for a corpus fund of Rs. 50 lakh.
(Cost Rs. 3.40 crore including corpus fund of Rs. 50 lakhs). |
Rs. 3.40 crore including corpus fund of Rs. 50 lakhs for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
| 4. | Legal Awareness and Welfare Society, D.No. 26-32-4, Suresh Bhavan 6th Line, A.T Agraharam, Guntur 522 001 Andhra Pradesh. | Caring the Child and Feeding the poor old.
(Cost Rs. 2.11 crore). |
Rs. 2.11 crore for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
| 5. | Netra Chikitsa Trust, Radhika General Hospital, Chital road, Amreli, Gujarat. | Recurring expenses for trust hospital, for setting up a training centre for nursing course, for conducing medical camps and for a corpus fund of Rs. one crore.
(Cost Rs. 9.02 crore including corpus fund of Rs. 1 crore). |
Rs. 9.02 crore including corpus fund of Rs. 1 crore for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
| 6. | Sewa Sadan Eye Hospital Trust, Behind Civil Hospital, Sant Hirdaram Nagar, Bhopal, Madhya Pradesh 462030. | Free eye camps and Urology camps.
(Cost Rs. 5.69 crore). |
Rs. 5.69 crore for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
| 7. | Solapur Zilla Magas Samaj SevaVa Sanshodhan Sanstha, 15-A, Jawahar Housing Society, Civil Lines, Solapur 413 003. | Uplift Downtroddents provding health, food & Education to Nomadic Tribal.
(Cost Rs. 583.63 lakh). |
Rs. 583.63 lakh including corpus fund of Rs. 1 crore for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
| 8. | Kottappuram Integrated Development Society, Kottappuram P.O Kodungallur, Thrissur District, Kerala 680 667. | Natural Fibre Craft Project for Sustainable Livelihood in Rural Coastal Kerala.
(Cost Rs. 9.48 crore). |
Rs. 9.48 crore for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
| 9. | Markazu Ssaquafathi Ssunniyya, Kunnamangalam Panchayat, door No. K.P. 6/561, Kozhikode District, Kerala-673 571. | Care of orphans & Health Schemes for rural poor.
(Cost Rs. 44.05 crore). |
Rs. 44.05 crore for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
| 10. | 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.
(Cost Rs. 4.66 crore including corpus fund of Rs. 50.00 lakh). |
Rs. 4.66 crore including corpus fund of Rs. 50.00 lakh for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
| 11. | Shri Balaji Shikshan Prasarak Mandal, Guruwar Peth, Ambajogai, District Beet, Maharashtra 431517. | Rehabilitation Centre for Physically and mentally challenged children.
(Cost Rs. 288.30 lakh including corpus fund of Rs. 153.84 lakh). |
Rs. 288.30 lakh including corpus fund of Rs. 153.84 lakh for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
| 12. | Helen Keller Institute for Deaf & Deafblind, Municipal Secondary School, Ground Floor, Near “S” Bridge, N.M Joshi Marg, Byculla (West), Mumbai – 400 011. | Educational & rehabilitation of deaf, deafblind & blind multiply handicapped – speech impaired.
(Cost Rs. 5.74 crore). |
Rs. 5.74 crore for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
| 13. | Life Academy of Vocational Studies, 119, Cooperative Housing Complex, PO KIIT, Bhubaneswar 751024, Orissa. | Comprehensive development to facilitate educational, farm based livelihoods and health well being.
(Cost Rs. 3.72 crore). |
Rs. 3.72 crore for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
| 14. | Vishwa Pratishthan, Ghar No.735/23, Dindayal Nagar, Kurduwadi Road, Barshi, Tal Barshi, District Solapur, Maharashtra. | “Second Inning Home” old age home for senior citizens in rural areas.
(Cost of Rs. 180.33 lakh with corpus fund of Rs. 52.87 lakh). |
Rs. 180.33 lakh with corpus fund of Rs. 52.87 lakh for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
| 15. | Nari Jagran Kendra, At Kushmi, Ward No.9, PO Chandhaddih, District Banka 813 109, Bihar. | Vocational training program for women, low cost sanitation projects for rural villages, awareness programmes on environmental hygiene, for office administration and for a corpus fund.
(Cost Rs. 2.65 crore including corpus fund of Rs. 25 lakhs). |
Rs. 2.65 crore including corpus fund of Rs. 25 lakh for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
| 16. | Janahitha, Anantha Krupa, No. 8-11-336, Neelakntheshwara Nagara, NGO Colony, Raichur | Micro-finance programme for Anganwadi workers, community empowerment project, shelter home for rescued children and for a corpus fund of 50 lakh.
(Cost Rs. 5.03 crore) |
Rs. 5.03 crore for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
| 17. | Rajah Charitable Medical Trust, P.B. No.34, Muthuvattoor, Chavakkad -680506, Trichur District, Kerala | Outreach Caring Hands.
(Cost of Rs. 4.06 crore). |
Rs. 4.06 crore for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
| 18. | Kahija Kasturben Himmatlal Jani Charitable Trust, 8, Ground Floor, Vrajbhoomi Apartments, Opposite CN HIG School, Polytechnic Road, Ambawadi, Ahmedabad 380006. | Street children project, AIDS project, vocational training, Health, women, children project.
(Cost Rs. 2.95 crore). |
Rs. 2.95 crore for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
| 19. | Labour Welfare Trust, 9, Textile Labour Association, Bhadra, Ahmedabad 380001. | J.B Kanyagrah.
(Cost Rs. 20,25,000) |
Rs. 20,25,000 for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
| 20. | Faith Ministry Society, Nagagaon Colony, Dimapur, Nagaland-797112. | Establishment of Rehabilitation Centre (at rented building) for drug addicts & alcoholics.
(Cost Rs. 5 crore). |
Rs. 5 crore for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
| 21. | All India Children Care & Educational Development Society, Near Railway Station, Azamgarh 276011, Uttar Pradesh. | Integrated community health programmes, recurring cost of terminal for cancer, HIV/AIDS and TV patients, for adopting destitute elderly people, expansion of ambulance services, scholarship for economically poor students and for a corpus fund of Rs. 5 crore.
(Cost Rs. 25.29 crore including corpus fund of Rs. 5 crore). |
Rs. 25.29 crore including corpus fund of Rs. 5 crore for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
| 22. | Shri Balaji Social Welfare & Charitable Society for Education, Research & Training, Flat No. 1065, Sector B, Vasant Kunj, New Delhi. | Women in Development
(Cost Rs. 4.18 crore). |
Rs. 4.18 crore for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
| 23. | Chington Development Society, Phaibung Khullen, P.O. Senapati, Senapati District, Manipur 795106 | Economic Empowerment of Tribal poor through Income Generation Programme.
(Cost Rs. 484.50 lakh). |
Rs. 484.50 lakh for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
| 24. | Sweekaar, Rehabilitation Institute for Handicapped, Upkaar Complex, Upkaar Junction, Picket, Secunderabad –3, Andhra Pradesh. | Extension of Rehabilitation services to Tandur in Andhra Pradesh.
(Cost Rs 3.80 crore). |
Rs 3.80 crore for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
| 25. | Bhai Kahnaiyaji Birdh Ghar,Yatimghar, Ayurvedic Dawa Khana, Bhai Majh Sahib Road, Sultanwind, District Amritsar, Punjab-143001. | Bhai Kahnaiyaji Birdh Ghar Yatim Ghar Ayurvedic Dawaghar Welfare Society.
(Cost Rs 1.55 crore). |
Rs. 1.55 crore for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
| 26. | Kathobadeo Shikshan Prasark Mandal Akrale, Akrale, PO Ranale, District Nandurbar -425 412, Maharashtra. | Construction/Expansion of school/hostel building.
(Cost Rs. 757.50 lakhs). |
Rs. 757.50 lakhs for two financial years commencing with 2010-11 i.e. 2010-11 and 2011-12. |
| 27. | Indian Centre for Advancement of Research and Education, Village Banbishnupur, P.O Balguhatta, Haldia, District Purba, Medinipur, West Bengal 721645. | Expansion of the existing Dr. Bidhan Chandra Roy Hospital.
(Cost Rs. 38.30 crore including corpus fund of Rs. 10 crore) |
Rs. 38.30 crore including corpus fund of Rs. 10 crore for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
| 28. | Shri Datta Seva Mandal, AT and Post Ruibhar, Tal & District Osmanabad, Maharashtra. | Resource Management Training and Agricultural support, organic farming, development of medicinal and fodder plants for tribal farmers, provision for drinking water and for a corpus fund of Rs. 50 lakhs.
(Cost Rs. 5.03 crore including corpus fund of Rs. 50 lakhs). |
Rs. 5.03 crore including corpus fund of Rs. 50 lakh for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
| 29. | Pragya Chaitanya Foundation Trust, D-847, 48/11, Shri Phal Apartments, Shaeed Amit Bharadwaj Marg, Malviya Nagar, Jaipur 302017. | Rural Youth Empowerment Program.
(Cost Rs. 5.89 crore). |
Rs. 5.89 crore for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
| 30. | Veerayatan, At & Post Veerayatan, Rajgir, District Nalanda, Bihar 803116. | Construction and maintenance of a Health Centre specially for women and children below 12 years of age named “Veerayatan Health Centre.”
(Cost Rs. 404.81 lakh). |
Rs. 404.81 lakh for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
| 31. | Hindu Mission Hospital, 103, GST Road, Tambaram West, Chennai 45. | Heart, Eye & Limb disability project.
(Cost Rs. 5.16 crore). |
Rs. 5.16 crore for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
| 32. | Bannari Rural Foundation, Bannari Amman Sugars Complex, Alathukombai, Sathyamangalam, Erode 638 401, Tamilnadu. | Development under health, sanitation and education.
(Cost Rs. 609.54 lakh). |
Rs. 609.54 lakh for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
| 33. | Ramakrishna Mission, P.O Belur Math District Howrah, West Bengal -711202. | Commemoration of Swami Vivekananda’s 150th Birth Anniversary through sustained special service programmes for children women and youth in rural and urban area all over India.
(Cost Rs. 26 crore including corpus fund of Rs. 20 crore). |
Rs. 26 crore including corpus fund of Rs. 20 crore for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 and 2012-13. |
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 No. 26 and for a period of three years in relation to financial years 2010-11, 2011-12 and 2012-13 in respect of projects or schemes mentioned at serial numbers 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 27, 28, 29, 30, 31, 32, 33 and 34 of the said Table.
Res sir,
I have a question regarding C.B.D.T. approved amount for trust under tax exemption 35 i ii.
Can such kind of trusts accept whole sum of amount in single time as a donation.
I feel very helpful if u give some advise regarding this issue..
Thanking You
Nitin Buchade