U/s 35AC of the Income-tax Act, 1961 - Notified eligible projects or schemes - 10352- S.O. 388(E) - Income Tax

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 10352 New Delhi, the 19th May, 1997 S.O. 388(E) - In exercise of the powers conferred by 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, hereby approves the institutions specified in column (2) of the Table below and specifies the eligible projects or schemes and the estimated cost thereof as mentioned in column (3), of the said Table and also specifies in column (4) of the said Table, the maximum amount of such estimated cost which may be allowed as deduction under the said section 35AC. TABLE Serial No. Name of the Institutions Project or Scheme and estimated cost thereof Maximum amount of estimated cost to be allowed as deduction under section 35AC (1) (2) (3) (4) 1. Delhi Police Foundation for Correction, De-addiction and Rehabilitation, IIIrd Floor, Police Station, Sarai Rohilla, Delhi - 110 007 Drug de-addiction, upliftment of street children and working children and running school of Creche and Primary School at Tihar Jail, Jehangir Puri, Yamuna Pushta and Sarai Rohilla, Delhi; likely to cost ₹ 1,188.00 lakhs ₹ 644.31 lakhs 2. Shree Santram Janseva Trust, Shree Santram Mandir, Nadiad - 387 001, Distt. Kheda, Gujarat Medical, educational and other relief works of Shree Santram Janseva Trust at Nadiad, District Kheda, Gujarat; likely to cost ₹ 150.00 lakhs ₹ 150.00 lakhs 3. Seth G.S. Medical College and K.E.M. Hospital Diamond Jubilee Society Trust, Acharya Donde Marg, Parel, Mumbai - 400 012 Procurement of machinery and medical equipments (CT Scan Machines) for K.E.M. Hospital at Mumbai; likely to cost ₹ 300.00 lakhs ₹ 300.00 lakhs 4. Anoopam Mission, Brahmajyoti Yogiji Marg, Mogri - 388345, Via - Anand, Gujarat Construction, equipment and furnishing of Mitra Rehabilitation Centre at Survey No. 114/P, Brahmajyoti Yogiji Marg, Mogri, District Kheda, Gujarat; likely to cost ₹ 457.51 lakhs ₹ 187.67 lakhs plus a corpus fund of ₹ 269.84 lakhs 5. Mahavir Jeevan Raksha Foundation, Dalchand Niwas, Sir Bhalchandra Road, Matunga, Mumbai - 400 019 Upliftment of the poor and the needy people by giving financial aid for the major surgical operations all over India; likely to cost ₹ 100.00 lakhs ₹ 100.00 lakhs 6. Sevalaya, 109, V.M. Street, Mylapore, Chennai - 600 004 Construction of Mahakavi Bharathiyar School Building Complex at Kasuva Village, Thiruninaravur, Tamilnadu; likely to cost ₹ 112.00 lakhs ₹ 112.00 lakhs 7. Surya Foundation, No. 93/11, Kempegowda Nagar, Bangalore - 560 019 Construction, equipment Vehicle and furnishing of Surya Nature Cure and Yoga Research and Training Centre at Village Kareem Sonnenahalli, Bangalore Rural likely to cost ₹ 204.00 lakhs ₹ 204.00 lakhs 8. Seva Mandal Meghraj, P.O. Kasna, Distt. Sabarkantha, Gujarat - 383 350 Construction of Indoor Ward in Hospital, Balwadi, Irrigation Tanks and equipment and vehicles for hospital at Village Kasna, District Sabarkantha, Gujarat; likely to cost ₹ 45.59 lakhs ₹ 45.59 lakhs 9. Sadvichar Samiti-Nadiad, Vithal Kanya Vidyalaya Road, Nadiad - 387 001 Distt. Kheda, Gujarat Equipment, instruments and running of Netra Chikitsalaya at Nadiad, District Kheda, Gujarat; likely to cost ₹ 143.25 lakhs ₹ 143.25 lakhs 10. Shri Sadguru Seva Sangh Trust, Mafatlal House, Backbay Reclamation, Mumbai - 400 020 Running of Multifarious Rural Welfare projects in Health Care Education, Sports and Cultural activities and construction of Hospital building, equipments and furnishing and management of natural resources in Madhya- Pradesh, Gujarat and Maharashtra; likely to cost ₹ 1,425.00 lakhs. ₹ 1225.00 lakhs 11. Institute for Education, Training and Rehabilitation of Mentally Retarded Children Trust, Sadana, VOC Nagar, Mettupalayam, P.O. Vellore, Tamilnadu - 632011 Construction of School and cottage for mentally retarded children at Adukkumpari, Vellore, N.A.A., District Tamilnadu; likely to cost ₹ 18.00 lakhs ₹ 18.00 lakhs 12. Ayurvidyavardhini Trust, Ayurvedic Research Centre, C.C.L. Building, 2nd Floor, K.E.M. Hospital, Parel, Mumbai - 400 012 Procurement of equipment for Ayurvedic Research Centre of K.E.M. Hospital at Parel, Mumbai, Maharashtra; likely to cost ₹ 150.00 lakhs ₹ 150.00 lakhs 13. Manav Seva Sangh, Ghasiram Chowdhary Bhavan, Shahibang Camp Road, Ahmedabad - 380 041 Equipment and instruments for extension of facilities in Lioness Karnavati Eye Hospital at Ahmedabad, Gujarat; likely to cost ₹ 43.00 lakhs 1 [ ₹ 84.65 lakhs including a corpus fund of ₹ 39.75 lakhs ] . 14. Central Himalayan Rural Action Group (CHIRAG), C-57, Friends Colony, New Delhi Construction of building for a Rural Hospital, furnishing equipments and Ambulance at Ramgarh Block, Kumaon, Nainital, Uttar Pradesh; likely to cost ₹ 225.00 lakhs ₹ 155.00 lakhs plus a Corpus fund of ₹ 70.00 lakhs. 15. The Spastics Society of Tamil Nadu, Centre for Special Education, Opposite T.T.T.I. Taramani Road, Chennai Equipment, furnishing and running of special education centres for spastic children at urban centres of SPASTN in Tamilnadu; likely to cost ₹ 65.67 lakhs 2 [ ₹ 126.52 lakhs ] 16. Maitri Mandal Trust, C/o Suresh R. Toprani, B-3/5, Satsang Bharti Society, Upper Govind Nagar, Kailashpuri Road, Malad (East), Mumbai Purchase of Medicines, equip- ment and ambulance and financial assistance to poor patients coming to hospitals at Mumbai, Maharahstra and Gujarat; likely to cost ₹ 85.50 lakhs ₹ 70.50 lakhs plus a corpus fund of ₹ 15.00 lakhs 17. Swami Vivekananda Youth Movement, No. 33, Geeta Pracharini Sabha, Ashok Road, West Cross, Mysore (Karnataka) Construction, equipment and running of a 30-bed Hospital and High School and socio-economic programme under Integrated Rural Development Project at Heggade-vanakote Taluk, Mysore District, Karnataka; likely to cost ₹ 658.48 lakhs. ₹ 229.48 lakhs 18. Swami Vivekananda Chari- table Hospital, 253, Civil Hospital Road, Roorkee-247667, U.P. Construction of Building, equip- ment, medical van and books for the Hospital at Lakser District, Hardwar, Uttar Pradesh; likely to cost ₹ 100.00 lakhs ₹ 100.00 lakhs 19. Vathsalya Ashramam, 103, Mayuri Homes, Ring Road, Koritapadu, Guntur, Andhra Pradesh Construction of Building, its furnishing and vehicle for Home for Aged and Orphans at Peda- kakani on National Highway No. 5, Near 7th K.M., Guntur, Andhra Pradesh; likely to cost ₹ 150.00 lakhs ₹ 139.00 lakhs 20. The Social Environmental and Rural Technology Council, Pallel, Kotlenphai, Chandel District, Manipur Dairy and Piggery Development Project at 11 Villages, Tengnoupal, T.D. Block, Chakpikarang Block, Chandel District, Manipur; likely to cost ₹ 117.95 lakhs ₹ 50.00 lakhs 21. The South Eastern Rural Development Organisation, Sangaiyumgham, Part-II, Idgah Road, Wangjing, Manipur Construction, equipment and running of rural health care services of hospital at Sangaiyumgham Part-II, Thou- bal District, Manipur; likely to cost ₹ 53.43 lakhs ₹ 25.00 lakhs 22. Rashtriya Seva Samithi (RASS), No. 9, Old Huzur Office Buildings, Tirupathi, Andhra Pradesh Construction of Administrative Building, Training-cum-Production Centre and Women Hostel at M.R. Palli, Tirupathi Rural, Chittoor District, Andhra Pradesh; likely to cost ₹ 157.00 lakhs ₹ 92.00 lakhs 23. The Bombay Community Public Trust, Regent Cham- bers, 5th Floor, Nariman Point, Mumbai School Adoption Scheme and Balwadi Project at Mumbai, Maharashtra; likely to cost ₹ 500.00 lakhs ₹ 300 lakhs 24. CRY (Child Relief and You), DDA Slum Wing Barat Ghar, Bapu Park, Kotla Mubarakpur, New Delhi CRY Supported Development project all over India, likely to cost ₹ 1650.00 lakhs. 3 [ ₹ 255.14 crore ] plus unutilised balance of the approved project as per S.O. No. 521 (E) dated 14-7-1994. 25. Handicapped Children s Parents Association, B-2/37, Safdarjung Enclave, New Delhi Construction, equipment, vans, furnishing and running of Home for spastics at Sector 7, Papankala, Dwarka, New Delhi; likely to cost ₹ 360.00 lakhs ₹ 245.00 lakhs plus a corpus1 fund of ₹ 100.00 lakhs 26. Dnyanawridhi Dwara Desh Vikas, 60, Patil Estates, 2, Bombay Road, Pune Vehicles and running of Community Development Programmes at Pune, Maharashtra; likely to cost ₹ 39.66 lakhs ₹ 17.14 lakhs 27. Sharda Trust (Strategic Help Alliance for Relief to dis- tressed areas), Arvind House, Ashram Road, Near Income- tax Office, Ahmedabad Pandit Deendayal Upadhyay Antyodaya Yojna for Slum Dwellers at Ahmedabad City, Gujarat; likely to cost ₹ 232.00 lakhs ₹ 63.50 lakhs 28. Smt. Prasanben Narandas Ramjishah (Talajawala) Society for Relief and Rehabilitation of the Disabled, Vidyanagar, Bhavnagar, Gujarat Construction of building, equipment and endowment fund for Polio and Orthopaedic Hospital at Bhavnagar, Vidhya Nagar, Gujarat; likely to cost ₹ 232.25 lakhs. ₹ 232.25 lakhs. 2. This Notification shall remain in force for a period of two years in relation to the assessment year 1998-99 and 1999-2000 in respect of project or scheme mentioned at serial number 15 and for a period of three years in relation to the assessment years 1998-99, 1999-2000 and 2000-2001 in respect of projects or schemes mentioned at serial number 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27 and 28. [F. No. NC-62/97] V. K. SEHGAL, Dy. Secy. ********** Notes 1. Substituted vide NOTIFICATION NO.209 dated 14-08-2002 before it was read as ₹ 19.00 lakhs plus a Corpus fund of ₹ 24.00 lakhs 2. Substituted vide Notification No. 245 of 2002 dated 10-09-2002 before it was read as ₹ 65.67 lakhs 3 . Substituted vide NOTIFICATION NO. 133/2012 DATED 12-3-2013 . Earlier substituted vide NOTIFICATION No. S.O. 2049(E) dated 06-08-2009