Section 35AC - Eligible projects or schemes - recommendations of the National Committee for Promotion of Social and Economic Welfare - 60/2016 - S.O. 2611 (E) - Income Tax

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 60/2016 New Delhi, the 4th August, 2016 S.O. 2611 (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. Health Foundation Research Centre, Raliyati, Dahod, Gujarat 389151 Up-gradation and Provision of Additional Health Care Facility and Free Ward plus free facility S.O.1145(E) dated 16.07.2007 for a period of three financial years till 2009-10. For ₹ 7.87 crore; S.O. 1790(E) dated 21.7.2010 for a period of three financial years till 2012-13; S.O. 70(E) dated 6.01.2015 for a period of three financial years till 2015-16. Till financial year 2016-17 without any change in the approved cost of ₹ 7.87 crore. 2. Seva Parmo Dharm (trust), 13-14 Jal Vihar Colony, Hiran Magri Sector 4, Udaipur Apna Ghar S.O.1649(E) dated 12th July, 2010 , for a period of three financial years till 2012-13. For ₹ 2.01 crore (including a corpus fund of ₹ 50 lakh); S.O. 1070(E) dated the 14th May, 2012 , the estimated cost was enhanced from to ₹ 6.11 crore (including a corpus fund of ₹ 2.25 crore); S.O. 3172(E) dated 17.10.2013 for a period of three financial years till 2015-16. Till financial year 2016-17 without any change in the approved cost of ₹ 6.11 crore (including a corpus fund of ₹ 2.25 crore). 3. Sewa Sadan Eye Hospital Trust, Behind Civil Hospital, Sant Hirdaram Nagar, Bhopal, Madhya Pradesh 462030 Free eye camps and Urology camps S.O. 3021(E) dated 23.12.2010 for a period of three financial years till 2012-13. For ₹ 5.69 crore S.O. No. 3834(E) dated 27.12.2013 for a period of three financial years till 2015-16. Without any change in the approved cost of ₹ 5.69 crore till financial year 2016-17. 4. Lok Kalyan Samiti, 11-A, Vishnu Digamber Marg, Rouse Avenue, New Delhi-110002 Eye care programme in the National Capital Region, Delhi S.O. 308(E) dated the 11th May, 1999 , for a period of three financial years till 2001- 2002; For ₹ 10.11 crore S.O. 687(E) dated the 13th June, 2003 for a period of two financial years till 2003-2004; S.O. 136(E) dated the 2nd February, 2005 for a period of three financial years till 2006-2007; S.O. No. 1148(E) dated 16th July, 2007 for a period of three financial years till 2009-10; S.O. No. 1139(E) dated 17.5.2010 for a period of three financial years till 2012-13; S.O. No. 3126(E) dated 17.10.2013 for a period of three financial years till 2015-16. S.O. 1477(E) dated the 4th June, 2015 , the estimated cost was enhanced to ₹ 21.00 crore. Till financial year 2016-17 without any change in the approved cost of ₹ 21.00 crore. 5. Deceased Bhavsar Devchandbhai Muljibhai Talajiya Deceased Khamalaxmi Devchandbhai Talajiya ANKUR Special School for Mentally Retarded Children. Plot No.1945, Near Working Women's Hostel, Sardarnagar Circle, Bhavnagar 364002 ANKUR Special School for Mentally Retarded Children S.O. 1794(E) dated 23.10.2007 for a period of three financial years till 2009-10 for ₹ 120 lakh; S.O. 1793(E) dated 21.7.2010 for a period of three financial years till 2012-13 and the project cost was enhanced to ₹ 1.75 crore (including corpus fund of ₹ 1.60 crore); S.O. 1940(E) dated 31.7.2014 for a period of three financial years till 2015-16; Till financial year 2016-17 without any change in the approved cost of ₹ 1.75 crore (including corpus fund of ₹ 1.60 crore) 6 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 S.O. 3021 (E) dated 23.12.2010 , for a period of three financial years till 2012-13; For ₹ 9.02 crore (including corpus fund of ₹ 1 crore) S.O. 3842(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 ₹ 9.02 crore (including corpus fund of ₹ 1 crore) 7. Society of friends of Sassoon Hospital, Room No.87, Sassoon General Hospitals, Pune-411001 Construction of home for mentally and physically challenged children and running of the project S.O.461(E) dated the 5th April, 2004 for a period of three financial years till 2006- 2007; For ₹ 3.00 crore (including a corpus fund of ₹ 2 crore); S.O. 493(E) dated 29th March, 2007 for a period of three financial years till 2009-10; S.O. 1145(E) dated 17.05.2010 the project cost was enhanced to ₹ 5.00 crore (including a corpus fund of ₹ 2 crore) for a period of three financial years till 2012-13; S.O. 3871(E) dated 27.12.2013 for a period of three financial years till 2015-16. Till financial year 2016-17 with enhancement in the approved cost of ₹ 5 crore (including a corpus fund of ₹ 2 crore to ₹ 6.00 crore (including a corpus fund of ₹ 2 crore) 8. The Cancer Institute (WIA) Trust, East Canal Bank Road, Gandhi Nagar, Adyar, Chennai-600020 For Providing free food and anti-Cancer drugs to poor cancer patients in General wards of Cancer Institute at Chennai, Tamilnadu S.O. 96(E) dated the 11th February, 1999 , for a period of three financial years till 2001-02 For ₹ 6.50 crore as corpus fund, S.O. 920(E) dated the 20th September, 2001 for financial years till 2004-2005, S.O. 130(E) dated the 2nd February, 2005 for a period of three financial years till 2006-2007, S.O. 470(E) dated the 29th March, 2007 for a period of three financial years till 2009-10, S.O. 841 (E) dated the 25th March, 2009 , the estimated cost was enhanced to ₹ 9.40 crore as corpus fund, S.O. 1142(E) dated the 17th May, 2010 for a period of three financial years till 2012-13, S.O. 1876(E) dated 118 2011 the estimated cost was enhanced to ₹ 14.60 crore as corpus fund, S.O. 3149(E) dated 17-10-2013 for a period of three financial years till 2015-16, S.O. 464(E) dated 11-2-2015 the estimated cost was enhanced to ₹ 20.00 crore as corpus fund Till financial year 2016-17 without any change in the approved cost of ₹ 20.00 crore 9. Rural Health Care Foundation, 33, Alexandra Court, 60/1, Chowrmghee Road, Kolkata, West Bengal Rural Health Care Foundation S.O. 3696(E) dated 18-12-2013 for a period of three financial years till 2015-16 for ₹ 4.29 crore Till financial year 2016-17 without any change in the approved cost of ₹ 4.29 crore 10. Care India Medical Society, 4/22, Veer Bharat Society, Bhawani Peth, Old Motor Stand, Behind Vmay School, Pune-411002 Matruseva (Health maintenance program for women S.O. 135(E) dated the 3rd February, 2006 , for a period of three financial years till 2007-2008, For ₹ 2.70 crore S.O. 1303(E) dated 4th June, 2008 for a period of three financial years till 2010-11, S.O. 855(E) dated 27-4-2011 for a period of three financial years till 2013-14, S.O. 3859(E) dated 27-12-2013 for a period of three financial years till 2016-17 Till financial year 2016-17 with enhancement in the approved cost of ₹ 2.70 crore to ₹ 5.00 crore 11. Shn Shiv Shakti Dham Education Charitable Trust, At Post Chapaldhara TA Vansada, Dist Navsari, South Gujarat -396570 Totally free educational programme, hostel and educational expenses for SC/ST Adivasi Girls students and welfare programmes for SC/ST, Adivasi OBC ladies S.O. 3825(E) dated 27-12-2013 for a period of three financial years till 2015-16 for ₹ 3.96 crore (including a corpus fund of ₹ 25.00 lakh) Till financial year 2016-17 without any change in the approved cost of ₹ 3.96 crore (Including a corpus fund of ₹ 25.00 lakh) 12. Khimchand Laxmichand Deaf Dumb School Trust, 51, Vidyanagar, Bhavnagar -364002, Gujarat For Extension support of present activities i.e., to extend the classes for deaf students S.O. 2349 (E) dated 28-9-2010 for a period of three financial years till 2012-13, For ₹ 540 lakh (including a corpus fund of ₹ 337 lakh). S.O. 3838(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 ₹ 540 lakh (including a corpus fund of ₹ 337 lakh) 13. Singhvi Charitable Trust, 11, Ponnappa Lane, Triplicane, Chennai, Tamil Nadu-60005 Running of Health Camps at rural areas of all Districts of Tamil Nadu S.O.206(E) dated the 17th March, 1997 for a period of three financial years till 1999-2000 for ₹ 147.00 lakhs; S.O.321(E) dated the 11th May, 1999 for a period of three financial years till 2002- 2003 the estimated cost was enhanced to ₹ 201.00 lakhs; S.O.613(E) dated the 7th June, 2002 for a period of three financial years till 2005- 2006; S.O.137(E) dated the 3rd February, 2006 for a period of three financial years till 2007-2008; S.O. 477(E) dated 29th March, 2007 for financial years till 2009-10 the estimated cost was enhanced to ₹ 286.00 lakhs; S.O. No. 654(E) dated 22.03.2010 for a period of three financial years till 2012- 13 the estimated cost was enhanced to ₹ 377.66 lakh; S.O. No. 3154(E) dated 17.10.2013 for a period of three financial years till 2015- 16 the estimated cost was enhanced to ₹ 722.64 lakh; Till financial year 2016-17 without any change in the approved cost of ₹ 722.64 lakh. 14. The New Life Charitable Trust, No.30/50 Saipark, Periyalwar Street, Sundaram Colony, East Tambaram, Chennai 600 059 The New Life Charitable Trust SO.1649 (E) dated 12.07.2010 for a period of three financial years till 2012-13; for ₹ 7.5 crore towards corpus funds; S.O. No. 3168(E) dated 17.10.2013 for a period of three financial years till 2015-16 Till financial year 2016-17 without any change in the approved cost of ₹ 7.5 crore towards corpus funds. 15. Bharatesh Education Trust, BC-188, Dharwar Road, Belgaum 590 016, Karnataka Educational Technical Campus, Hostel Facilities for students and Vocational Training Medical facilities for weaker section people S.O. 1253(E) dated 16.05.2013 for a period of three financial years till 2015-16 for ₹ 30.96 crore; Till financial year 2016-17 without any change in the approved cost of ₹ 30.96 crore 16. Veerayatan, Jakhania, Bhuj Mandvi Road, Post Talwana, Taluka :Mandvi, Kutch (Gujarat) 370 460 Running of Primary School at Village Rudrani, Tal. Bhuj, Kutch, Gujarat S.O. 3825(E) dated 27.12.2013 for a period of three financial years till 2015-16 for ₹ 7.00 crore (including a corpus fund of ₹ 6.00 crore); Till financial year 2016-17 without any change in the approved cost of ₹ 7.00 crore (including a corpus fund of ₹ 6.00 crore) 17. The World Memorial Fund for Disaster Relief India, C/o The Delhi Cheshire Home, Okhla road, New Delhi World Memorial Fund T.B. Project-Four mobile teams at Sikkim, Himachal Pradesh, Surat and Delhi S.O.224(E) dated the 16th March, 1994, for a period of two financial years till 1995-1996; for ₹ 40,41,600/-; S.O.297(E) dated the 4th April, 1995 for a period of three financial years till 1998- 1999; S.O.916(E) dated the 29th December, 1997 for a period of three financial years till 2001-02 S.O.566(E) dated the 20th June, 2001 for a period of three financial years till 2004-2005, the estimated cost was enhanced to ₹ 338.19 lakhs; S.O.132(E) dated the 22nd February, 2004 for a period of three financial years till 2006-2007; S.O. 487(E) dated 29.3.2007 for a period of three financial years till 2009-10; S.O. 1789 (E) dated 21.07.2010 for a period of three financial years till 2012-13; S.O. 3185 (E) dated 17.10.2013 for a period of three financial years till 2015-16. Till financial year 2016-17 without any change in the approved cost of ₹ 338.19 lakhs. 18. Lions Cancer Detection Centre Trust Government Medical College Campus Majura Gate, Surat 39500 Lions Cancer Detection Centre- Surat Project for Linear Accelerator S.O. 1052(E) dated 11.05.2010 for a period of two financial years till 2012-13; S.O. 3167(E) dated 17.10.2013 for a period of two financial years till 2015-16; For ₹ 15.00 crore (including a corpus fund of ₹ 3.25 crore) S.O. 1946(E) dated the 31st July, 2014 , the estimated cost was enhanced to ₹ 29 crore (including corpus fund of ₹ 10 crore) ; Till financial year 2016-17 with enhancement in the approved cost of ₹ 29.00 crore (including corpus fund of ₹ 10 crore) to ₹ 60.00 crore including corpus fund of ₹ 10 crore. 19. Ishwar Charitable Trust (Ishwar Eye Institute)-ICARE, N-172, Panchshila Park, New Delhi 110017 Expansion of outreach programmes for rural areas in neighbouring villages of Uttar Pradesh, Haryana and Rajasthan S.O 471(E) dated 26th May, 1995 for at cost was enhanced to ₹ 729.55 lakh S.O. 3138 (E) dated 17.10.2013 for a period of three financial years till 2015-16. Till financial year 2016-17 without any change in the approved cost of ₹ 729.55 lakh. 20. Lions Club of Poona Sarusbaug Charitable Trust, 311/6, Amruta Soc., Eakbote Colony, Ghorpade Peth, Pune- 411042 Saras Dialysis Centre S.O. 614 (E) dated 18th March, 2010 , for a period of three years ending with financial year 2012-13 ₹ 6.38 crore (including a corpus fund of ₹ 54.45 lakh). S.O. 3147 (E) dated 17.10.2013 for a period of three financial years till 2015-16. Till financial year 2016-17 without any change in the approved cost of ₹ 6.38 crore (including a corpus fund of ₹ 54.45 lakh) 21. Dr. Babasaheb Ambedkar Vaidyakiya Pratisthan, Opposite Gajanan Maharaj Mandir, Garkheda Parisar, Aurangabad Jeevanjyoti-The Healing Touch Expansion project S.O.1052(E) dated 11.5.2010 , for a period of three financial years till 2012-13; For ₹ 1880.66 lakh. S.O. 643(E) dated 12.3.2013 for a further period of three years ending with financial year 2015-16. S.O.1939(E) dated the 31st July, 2014 the estimated cost was enhanced to ₹ 2000.00 lakh. S.O.1977(E) dated the 20 July, 2015 the estimated cost was enhanced to ₹ 4000 lakh; Till financial year 2016-17 without any change in the approved cost of ₹ 4000 lakh. 22. Care India Medical Society, H-1/13, Salunke Vihar, Pune 411048 (Maharashtra) Vishranti critical cancer palliative care centre S.O.234(E) dated the 15th February, 2007 for a period of three financial years till 2008-2009; for ₹ 6.69 crore. S.O. 852 (E) dated 25th March, 2009 for a period of three financial year till 2011-12 S.O. 2414 (E) dated 9th October, 2012 for a period of three financial years till 2014-15. S.O. 1956 (E) dated 20th July, 2015 for a period of three financial years till 2017-18 Till financial year 2016-17 with enhancement in the approved cost of ₹ 6.69 crore to ₹ 46.69 crore (including a corpus of ₹ 40.00 Crore) . 23. Ahilya Bahuudesiya Shikshan Prasarak Mandal, Ahilya Niwas Shree Nagar, Barshi Road, Latur 413531, Maharashtra AIDS, T.B., Malaria Prevention Programme S.O. 2349 (E) dated 28th September, 2010 for a period of three financial years ending with till 2012-13. For ₹ 1.61 crore S.O. 3124(E) dated 17.10.2013 for a further period of three years ending with financial year 2015-16, Till financial year 2016-17 without any change in the approved cost of ₹ 1.61 crore 24. Rogi Kalyan Samiti, D-2, Civil Hospital, Asarwa, Ahmedabad 380 016, Gujarat. Modernization Establishment of Centre of Excellence Burns Plastic Surgery S.O. 1253(E) dated 16.5.13 period of three years, ending with 2015-16 for ₹ 15.34 crore Till financial year 2016-17 without any change in the approved cost of ₹ 15.34 crore 25. Red Plus Society, 22, Baghajatin Station Road, Kolkata 700032. Tejaswini (Protecting orphan and abandoned children with abilities and differing abilities). S.O. 406(E) dated 9.3.2012 period of three years till 2014-15 for ₹ 1.00 crore. Till financial year 2016-17 without any change in the approved cost of ₹ 1.00 crore till financial year 2016-17. Since the financial year 2015-16 has already been lapsed, no exemption shall be available for the financial year 2015-16. 26. Shri Navjivan Viklang Sevashray, Behind Polic Station, N.H. 8-A, Bhachau-Kutch,Gujarat-370140 Recurring expenses for the girls hostel, orphanage, centre for handicapped children at Bharacha, Kutch and Halwad centre at Surendranagar S.O. 466(E) dated 29th March, 2007 period of three years till 2007-08 for ₹ 1.43 crore. S.O. 3063(E) dated 30th December, 2010 period of three years till 2012-13 the estimated cost was enhanced to ₹ 2.58 crore (including corpus fund of ₹ 50 lakh) S.O. 487(E) dated 11th February, 2015 period of three years till 2015-16. Till financial year 2016-17 without any change in the approved cost of ₹ 2.58 crore (including corpus fund of ₹ 50 lakh). 27. Venu Charitable Society, C-40, South Extension, Part-II, New Delhi Venu Eye Institute and Research Centre S.O. 844(E) dated the 17th October, 1995 period of three years till 1998-1999 for ₹ 1260.00 lakh. S.O. 224(E) dated the 1st April, 1999 period of three years till 2001-02 S.O. 1048(E) dated the 18th October, 2001 period of three years till 2004-2005. S.O. 709(E) dated the 25th May, 2005 period of two years till 2006-2007, S.O. 1164(E) dated the 16th July, 2007 period of three years till 2009-10 S.O.No. 1866(E) dated 11th August, 2011 period of three years till 2012-13. S.O.No. 3151(E) dated 17th October, 2013 period of three years till 2015-16. Till financial year 2016-17 without any change in the approved cost of ₹ 1260.00 lakh . 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 under section 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.27015/2/2016-SO (NAT.COM)] S. R. SHARMA, Director (National Committee)