U/s. 35AC, IT ACT, 1961 - Eligible Projects Or Schemes, Expenditure On – Handicapped Children’s Parents Association, New Delhi - 180/2015 - Income Tax

NOTIFICATION NO. 180/2015 New Delhi, the 20th July, 2015 S.O. 1967(E).- Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O.388(E) dated the 19th May, 1997 , issued under clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961) , the Central Government had notified at serial number 25, Construction, aids/application/equipments, vans, furnishing and running of Home for spastics by Handicapped Children s Parents Association, Plot No.K (Behind Plot No.13), Institutional Sector-5, Dwarka, New Delhi 110045 , as an eligible project or Scheme for a period of three years beginning with assessment year 1998-1999, which was extended further vide notification number S.O.290(E) dated the 28th March, 2001 for a period of three years beginning with assessment year 2001-2002, which was extended further vide notification number S.O.224(E) dated the 23rd February, 2004 for a period of three years beginning with assessment year 2004-2005, which was extended further vide notification number S.O.1802(E) dated the 23rd October, 2007 for a period of three years beginning with financial year 2006-2007, which was extended further vide notification number S.O. 2607(E) dated 14th October, 2009 for a period of three years beginning with financial year 2009-10 and which was extended further vide notification number S.O. 2415(E) dated 9 th October, 2012 for a period of three years beginning with financial year 2012-13; And whereas the said project or Scheme is likely to extend beyond eighteen years; And whereas the National Committee for Promotion of Social and Economic Welfare, being satisfied that the said project or Scheme is being executed properly, made a further recommendation under sub-rule (5) of rule 11M of the Income-tax Rules, 1962 for extending the said project or Scheme for a further period of three years; Now, therefore, the Central Government, 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), hereby notifies the Scheme or project Construction, aids/application/equipments, vans, furnishing and running of Home for spastics which is being carried out by Handicapped Children s Parents Association, Plot No.K (Behind Plot No.13), Institutional Sector-5, Dwarka, New Delhi 110045 , without any change in the approved cost of ₹ 245.00 lakh including a corpus fund of ₹ 100.00 lakh, as an eligible project or Scheme for a further period of three years beginning with financial 2015-16 i.e. 2015-16, 2016-17 and 2017-18. [F. No. V.27015/2/2015-SO (NAT.COM)] MAKKHAN LAL MEENA, Dy. Secy. (National Committee)