Section 35AC - Eligible projects or schemes - recommendations of the National Committee for Promotion of Social and Economic Welfare - 63/2016 - S.O. 3019(E) - Income Tax

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 63/2016 New Delhi, the 22nd September, 2016 S.O. 3019(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 CRY (Child Rights and You), 632, 2nd Floor, Lane No.3, Westend Marg, Saiyad-Ul- Ajaib, New Delhi-110030. CRY supported development project all over India. S.O.521 (E) dated 14.07.1994 for a period of three years till financial year 1996-1997; For ₹ 425.00 lakh. S.O. No.388(E) dated 19.5.1997 for a period of three financial years ending till 2000-01 alongwith enhancement in the approved cost from ₹ 425.00 lakh to ₹ 1650.00 lakh; S.O. 634(E) dated 5.7.2000 for a period of three financial years till 2003-04 alongwith enhancement in the approved cost from ₹ 1650.00 lakh to ₹ 2773.00 lakh; S.O.692 (E) dated 13.6.2003 for a period of three financial years till 2006-07 alongwith enhancement in the approved cost from ₹ 27.73 crores to ₹ 53.73 crores S.O. 146(E) dated 3.2.2006 by enhancing the approved cost from ₹ 53.73 crores to ₹ 58.73 crores S.O. 1415(E) dated 04.09.2006 for a period of three financial years till 2008-09 along with an enhancement in the project cost from ₹ 58.73 crore to ₹ 120.85 crore S.O. No.2049 (E) dated 06.08.2009 for three financial years till 2011-12 along with an enhancement of the project cost from ₹ 120.85 crores to ₹ 188.39 crores, S.O. 1075 (E) dated 14.05.2012 for three financial years till 2014-15; SO No. 662(E) 12.3.2013 enhancement in project cost from ₹ 188.39 crore to ₹ 255.14 crore. S.O. 1476 (E) dated 4.06.2015 for three financial years till 2017-18. Till financial year 2016-17 with enhancement in the approved cost of ₹ 255.14 Crore to ₹ 334.60 crore including corpus fund of ₹ 1.12 crore. 2 Oxfam India, Plot No.1, Community Centre, 2nd Floor, (above Sujan Mahinder Hospital), New Friends Colony, New Delhi 110 025. Oxfam India Humanitarian Response and Disaster Risk reduction. S.O. No. 627(E) dated 12.03.2013 for a period of three financial years till 2014-15. For ₹ 16.98 crore Till financial year 2016-17 without any change in the approved cost of ₹ 16.98 crore. Since the financial year 2015-16 has already lapsed, it is notified that no exemption shall be available for the said financial year 2015-16. 3 Saurashtra Kidney Hospital B.T.Savani Kidney Hospital Near University Gate, University Raod, Rajkot 360005, Gujarat. B.T. Savani Kidney Hospital. S.O. No. 466(E) dated 29.03.2007 for a period of three financial years till 2009-10; For ₹ 2.96 Crore S.O. No. 1137(E) dated 17.05.2010 for a period of three financial years till 2012-13 along with an enhancement in the project cost from ₹ 2.96 crore to 3.91 crore ; S.O. No. 3171(E) dated 17.10.2013 for a period of three financial years till 2015-16 along with an enhancement in the project cost from ₹ 3.91 crore to ₹ 8.50 crore. Till financial year 2016-17 with enhancement in the approved cost of ₹ 8.50 Crore to ₹ 20.56 Crore. 4 Maharaja Agrasen Medical Education and Scientific Research Society Rauanand Bhawan, 3/5, Asaf Ali Road, New Delhi 110 002. Construction of Maharaja Agrasen Hospital S.O. No.602(E) dt. 12-08-93 for a period of three financial years till 1995-96; For ₹ 17.57 crore S.O. No.94(E) dated 02-02-1996 for a period of two financial years till 1997-98; S.O. No.200(E) dated 12-03-1998 for a period of three financial years till 2000-01 alongwith enhancement in project cost from ₹ 17.57 crore to ₹ 40.00 crore; S.O. No.1269 (E) dated 28-12-2001 for a period of three financial years till 2003-04; S.O. No. 129(E) dated 02-02-2005 for a period of three financial yeas till 2006-07; S.O. No. 1299(E) dated.4.06.2008 for a period of three financial years till 2009-10; S.O. No. 651(E) dated 22.03.2010 for a period of three financial years till 2012-13; S.O. 3166(E) dated 17.10.2013 for a period of three financial years till 2015-16. S.O. No. 93(E) dated 6.01.2015 project cost has further been enhanced from ₹ 40.00 crore to ₹ 154.00 crore Till financial year 2016-17 without any change in the approved cost of ₹ 154.00 crore. 5 Help Age India C-14, Qutab Institutional Area, New Delhi - 110016. Medical care to old persons, leprosy and cancer patients, provision of home to old persons, rehabilitation of destitute old women, conductingeye camps. SO.No.602(E) dated 12.08.1993 for a period of two financial years till 1994-95; For ₹ 12.95 lakh SO.No.17(E) dated 11.11.1994 the project cost was enhanced from ₹ 12.95 lakh to ₹ 1295.00 lakh SO.No.405(E) dated 03.05.1995 for a period of three financial years till 1997-98; SO.No.220(E) dated 16.03.1998 for a period of three financial years till 2000-01; SO.No.510(E) dated 26.5.2000 the project cost was enhanced from ₹ 1295.00 lakh to ₹ 2000.00 lakh SO.No.553(E) dated 20.06.2001 for a period of three financial years till 2004-05; SO.No.1046(E) dated 18.10.2001 project cost enhanced from ₹ 2000.00 lakh to ₹ 4000.00 lakh; SO.No.82(E) dated 24.01.2005 for a period of three financial years till 2006-07 with an enhancement from ₹ 40.00 crore to ₹ 65.00 crore; SO.No.482(E) dt. 29-3-2007 for a period of three financial years till 2009-10; S.O No.2199(E) dated 12.12.2007 the project cost was further enhanced from ₹ 65.00 crore to ₹ 95.00 crore S.O No. 2616(E) dated 14.10.2009 the project cost was further enhanced from ₹ 95.00 crore to ₹ 120.00 crore; S.O. No. 646(E) dated 22.03.2010 for a period of three financial years till 2012-13; S.O.No. 880(E) dated 27.04.2011 the project cost was enhanced from ₹ 120.00 crore to ₹ 170.00 crore; S.O.No. 3146(E) dated 17.10.2013 for a period of three financial years till 2015-16 with an enhancement in the project cost from ₹ 170.00 crore to ₹ 270.00 crore. Till financial year 2016-17 with enhancement in the approved cost of ₹ 270.00 crore to ₹ 450.00 Crore . 6 Vedanta Foundation, Opposite Niranjan Building, Corner of E Road, Marine Drive, Mumbai 400 002 Vedanta Computer Education and Vedanta Bal Shakti Angawadi Project S.O. No. 1052 (E) dated 11.05.2010 for a period of three financial years till 2012-13; ₹ 31.36 crore. S.O. No. 3176(E) dated 17.10.2013 for a period of three financial years till 2015-16. S.O. 1052(E) dated 12.11.2015 the project Vedanta Computer Education was renamed as Vedanta Computer Education and Vedanta Bal Shakti Angawadi Project . (i) Extension till financial year 2016-17 without any change in the approved cost of ₹ 31.36 crore (ii) widening the scope of activity under the said project by allowing the Foundation to supply install, commission and demonstrate 2000 nos. of solar power back up for individual households in the peripheral villages of Vedanta Lanigarh Unit, Orissa to help lighten their houses. In addition the Trust is taking up the responsibility of up gradation construction of modern Anganwadi centres, which is the service delivery unit established under the ICDS scheme. 7 Bhaorao Deoras Seva Nyas, Saraswati Kunj, Nirala Nagar, Lucknow 226020, U.P. Madhav Seva Ashram (Assistance for medical relief) S.O. 1649(E) dated 12.7.2010 for a period of three financial years till 2012-13; for ₹ 13.00 crore including ₹ 10.00 crore as corpus fund S.O. 486(E) dated 11.2.2015 for a period of three financial years till 2015-16 Till financial year 2016-17 without any change in the approved cost of ₹ 13.00 crore including ₹ 10.00 crore as corpus fund. 8 Society of the Servants of the Holy Spirit, Holy Spirit Hospital, Mahakali Caves Road, Andheri (E), Mumbai 400 093. Holy Spirit Cancer Centre S.O. No.2545(E) dated 6.10.2009 for a period of two financial years till 2010-11; For ₹ 42.50 crore. S.O. No.864(E) dated 27.4.2011 for a period of two financial years till 2012-13; S.O. No.3137(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 ₹ 42.50 crore. 9 Shri Ramnarainka Sewa Kendra 717-718, Tulsiani Chambers, 7th floor, Nariman Point Mumbai 400021 RSK Trust School for People with Disability S.O. No. 3696(E) dated 18.12.2013 for a period of three financial years till 2015-16. for ₹ 696.43 lakh (i) Extension till financial year 2016-17 without any change in the approved cost of ₹ 696.43 lakh and (ii) widen the scope of activity by renaming the title of the project as Ramnarainka Sewa Kendra Evam Nand Ghar Pariyojna . 10 Shree Baldevdas Charitable Trust 18, Ravpura Soceity, Behind Memnagar Fire Station, Navrangpura, Ahmedabad-380009. Purchase of Ambulance, Instruments and running of welfare activities (Medical aid/camps, contribution of food grain and cloths) SO.No.422(E) dated 19.05.1998 for a period of three financial year till 2000-01; For ₹ 75.00 lakh SO.No.558(E) dated 20.06.2001 for a period of three financial years till 2003-04, SO.No.788(E) dated 05.07.2004 for a period of three financial year till 2006-07 along with an enhancement in the project cost from ₹ 75.00 lakh to ₹ 175.00 lakh, S.O.No. 1801 (E) dated 23.10.2007 for a period of three financial year till 2009-2010 with an enhancement in the project cost from ₹ 175.00 lakh to ₹ 325.00 lakh including a corpus fund of ₹ 30.00 lakh, S.O.No.1150(E) dated 17.5.2010 for a period of three financial year till 2012-13, S.O. No. 2405(E) dated 18.10.2011 enhancement in the project cost from ₹ 325.00 lakh including a corpus fund of ₹ 30.00 lakh to ₹ 490.00 lakh including a corpus fund of ₹ 30.00 lakh, S.O.No.3178(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 ₹ 490.00 lakh including a corpus fund of ₹ 30.00 lakh, 11 Jamia Islamia Ishaatul Uloom, Amlibari Molgi Road, A/P, Akkalkuwa, District Nandurbar, Maharashtra 425 415 Nour Charitable Hospital and Research Centre. S.O. No. 1649 (E) dated 12.07.2010 for a period of three financial years till 2012-13; For ₹ 32.19 crore including a corpus fund of ₹ 1 crore S.O. No. 3165(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 ₹ 32.19 crore including a corpus fund of ₹ 1 crore. 12 Sirajul Huda Educational Complex, Kuttiadi P.O., Kozhikode District, Kerala State 673 508. Expansion, Upgradation and renovation of existing institutions in order to accommodate more incoming students and to provide free education with free hostel facilities to the students hailing from the underprivileged families of rural areas S.O. No. 614(E) dated 18.3.2010 for a period of three financial years till 2011-12; For ₹ 37.03 crore S.O. No. 2407(E) dated 18.10.2011 for three financial years till 2014-15 Till financial year 2016- 17 without any change in the approved cost of Rs. 37.03 crore. Since the financial year 2015-16 has already lapsed, it is notified that no exemption shall be available for the said financial year 2015-16 13 Bethlehem Abhaya Bhavan Charitable Society, Koovappady, Perumbavoor, Ernakulam district 683 544, Kerala State. Renovation and Expansion of the Charity Home for the mentally challenged. S.O. 1253(E) dated 16.5.2013 for a period of three financial years till 2015-16. For ₹ 22.43 crore Till financial year 2016- 17 without any change in the approved cost of Rs. 22.43 crore. 14 The Victoria Memorial School for the Blind, 73, Tardeo Road, Opp. Film Centre, Tardeo, Mumbai 400 034, Maharashtra. Victoria Memorial School for the Blind S.O. No. 3033(E) dated 7.10.2013 for a period of three financial years till 2015- 16; For ₹ 7.92 crore including corpus fund ₹ 718.29 lakh Till financial year 2016-17 without any change in the approved cost of Rs. 7.92 crore including corpus fund ₹ 718.29 lakh. 15 Empathy Foundation, 405, Krushal Commercial Complex, Above shopper s Stop, G.M Road, Chembur (West), Mumbai 400 089 School Project. (Renovation, construction, major repairs of Zila Parishad/Muni cipal Corporation, NGO s and Gram Panchayat s school) S.O. No.1649 (E) dated 12.07.2010 for a period of three financial years till 2012-13; For ₹ 7.60 Crore 3839(E) dated 27.12.2013 for a period of three financial years till 2015-16 alongwith an enhancement in the project cost from ₹ 7.60 crore to ₹ 18.42 crore S.O. No. 451 (E) dated 11.2.2015 enhancement from ₹ 18.42 crore to ₹ 79.00 crore Till financial year 2016-17 with permission to spend up to ₹ 3.00 crore for construction of Bore wells, fixing submersible pumps and installation of water tanks in rural Maharashtra out of the total approved amount of ₹ 79.00 crore. 16 Gram Bharati Samiti (GBS), Amber Bhawan, Amber, Jaipur 302028, Rajasthan A research (including testing of water, soil and temperature etc.) on the endangered plan species of medicinal values found in the Aravalli region in district Jaipur and their use in Ayurvedic medicines S.O. No. 406(E) dated 9.3.2012 for a period of three financial years till 2014-15; For ₹ 3.40 crore Till financial year 2016-17 without any change in the approved cost of Rs. 3.40 Crore. Since the financial year 2015-16 has already been lapsed it is notified that no exemption shall be available for the said financial year 2015-16 17 Markazu Ssaquafathi Ssunniyya, Kunnamangalam Panchayat, Door No. K.P.6/561, Kozhikode district, Kerala-673571 Care of Orphans Health Schemes for Rural Poor S.O. No. 3021 (E) dated 23.12.2010 for a period of three years financial year till 2012-13; For ₹ 44.05 Crore S.O. No. 3125 (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 Rs. 44.05 Crore 18 Vishwatmak Jangli Maharaj Ashram Trust, Chaitanyapuri (Shirdi-Kopargaon Road), At-Kokamthan, Post-Jeur Kumbhari, Tal-Kopargaon, District-Ahmednagar Maharashtra 414001 Om Gurudev Rural Hospital Research Centre S.O. No. 2349 (E) dated 28.09.2010 for a period of three financial years till 2012-13; For ₹ 7.00 crore including a corpus fund of ₹ 128.64 lakh S.O. No. 3173 (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 Rs. 7.00 crore including a corpus fund of ₹ 128.64 lakh. 19 The Leprosy Mission Trust India, The Leprosy Mission, CNI Bhavan, 16, Pandit Pant Marg, New Delhi 110001 Supporting the Leprosy Mission Hospitals S.O. No. 92(E) dated 02.02.1996 for a period of three financial years till 1997-98; for ₹ 62.00 lakh S.O. No. 320(E) dated 11.05.1999 for a period of three financial years till 2000-01, S.O. No. 976(E) dated 10.09.2002 for a period of three financial years till 2003-04, S.O. No. 396(E) dated 23.03.2005 for a period of three financial years till 2006-07, S.O.No.1310(E) dated 04.06.2008 for a period of three financial years till 2009-10, S.O. No. 1151(E) dated 17.5.2010 for a period of three financial years till 2012-13. S.O. No. 2884(E) dated 27.12.2011 the project cost was enhanced from ₹ 62.00 lakh to ₹ 5.00 crore S.O.No.3857(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. 5.00 Crore. 20 Late Atmaram Dongarchand Shah (Dungekar) Seva Sanstha, Tal. Karveer District-Kolhapur, C.S No.2622, A-B, Near Gokhale College, Subhash Road, Kolhapur, Maharashtra Vocational Training for unemployed Rural Women, Entrepreneursh ip training to school leavers. S.O. 743(E) dated 11.4.2011 for a period of three financial years till 2013-14. For ₹ 8.14 crore (including corpus fund of ₹ 80.00 lakh). Till financial year 2016- 17 without any change in the approved cost of Rs. 8.14 Crore (including corpus fund of ₹ 80.00 lakh). Since the financial years 2014-15 and 2015-16 has already lapsed, it is notified that no exemption shall be available for the said financial year 2014-15 and 2015-16. 21 Visamo Kids Foundation, Opposite Inductotherm, Bopal, Ahmedabad - 380058. Visamo Kids Foundation S.O.1370(E) dated 14.6.2011 for a period of two financial years till 2012-13; For ₹ 38.58 lakh S.O. 84(E) 6.1.2015 for a period of three financial years till 2015-16 alongwith enhancement in project cost from ₹ 38.58 lakh to ₹ 1.97 crore. Till financial year 2016-17 without any change in the approved cost of Rs. 1.97 crore. 22 DAMIEN FOUNDATION INDIA TRUST 14, Venugopal Avenue, Spur Tank Road Chetput, Chennai Tamil Nadu 600 031. Damien Foundation Urban Leprosy and TB Centre S.O. 3696(E) dated 18.12.2013 for a period of three financial years till 2015-16. For ₹ 5.88 crore Till financial year 2016-17 without any change in the approved cost of Rs. 5.88 crore. 23 Royal Educational Society, Borli Panchatan, Taluka Shriwardhan, District Raigad 402403, Maharashtra. Renovation and Expansion of Existing school building for girls and boys hostel and vocational technical training for girls S.O. No. 1649 (E) dated 12.07.2010 for a period of three financial years till 2012-13; For ₹ 12.25 crore including corpus fund of ₹ 2.00 crore. S.O. No. 3152 (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 Rs. 12.25 crore including corpus fund of Rs. 2.00crore. 24 Navsari Cancer Care Foundation, 5th Floor, Aditya Complex, Near Fuwara Telephone Exchange, Navsari 396445. Navsari Cancer Care Foundation Oncology Wing. S. O No. 466(E) dated 29.03.2007 for a period of three financial years till 2009-10, For ₹ 4.00 crore S.O. No.2359(E) dated 29.09.2010 for a period of three financial years till 2012-13 alongwith an enhancement in the project cost from ₹ 4.00 crore to ₹ 18.72 crore including a corpus fund of ₹ 10.00 crore; S. O No. 3872(E) dated 27.12.2013 for a period of three financial years till 2015-16 alongwith enhancement to ₹ 25.42 crore including a corpus fund of ₹ 14.00 crore Till financial year 2016-17 without any change in the approved cost of Rs. 25.42 crore including a corpus fund of ₹ 14.00 crore 25 Association for Advancement and Rehabilitation of Handicapped (AAROH) 224, Vasant Enclave, New Delhi-110057. Construction, equipment, furnishing of Navjyoti Centre for Mentally Handicapped S.O.791(E) dated 18-09-1995 for a period of three financial years till 1997-98. For ₹ 51.00 lakh including corpus fund of ₹ 30.00 lakh. S.O. 683(E) dated 11-08-98 for a period of three financial years till 2000-01, S.O. 909(E) dated 20-09-2001 for a period of three financial years till 2003-04, S.O.378(E) dated 23-05-2005 for a period of three financial years till 2006-07; S.O.1795(E) dated 23.10.2007 for a period of three financial years till 2009-2010; S.O. 865(E) dated 27-04-2011 for a period of three financial years till 2012-13; S.O. 444(E) dated 11.02.2015 for a period of three financial years till 2015-16 alongwith enhancement in project cost from ₹ 51.00 lakh including corpus fund of ₹ 30.00 lakh to ₹ 1.20 crore plus a corpus fund of ₹ 1.20 crore Till financial year 2016- 17 without any change in the approved cost of ₹ 1.20 crore plus a corpus fund of ₹ 1.20 crore. 26 Menaba Charitable Trust, 26, Mahavir Jain society, Near Amber Cinema, Bapunagar, Ahmedabad 380 024, Gujarat Rehabilitation of physically challenged girls S.O. No. 1030(E) dated 7.5.2012 for a period of three financial years till 2014-15; For ₹ 3.62 crore including corpus fund of ₹ 1.00 crore S.O. No. 1584(E) dated 15.6.2015 for a period of three financial years till 2017-18. Till financial year 2016-17 alongwith enhancement of project cost from 3.62 crore (including corpus fund of ₹ 1 crore) to Rs. 7.10 crore (including corpus fund of ₹ 1 crore). 27 Vedanta Foundation, Opposite Niranjan Building, Corner of E Road, Marine Drive, Mumbai 400002 College of Management and Information Technology S.O. 3696(E) dated 18.12.2013 for a period of three financial years till 2015-16 for ₹ 32.08 crore Till financial year 2016- 17 without any change in the approved cost of Rs. 32.08 Crore. 28 Anjali, (Society for Rural Health Development), Ranasan, Via Harsol, Taluka- Prantij, Sabarkantha 383305, (Gujarat). Construction of tutorial and children activity hall/compound wall, equipment, vehicle, furnishing and running of Anjali Hospital, TB centre and children and educational activities at Ranasan, Harsol, Sabarkantha . S.O. 591(E) dated 20.8.1997 for a period of three financial years till 2000-01; For ₹ 33.00 lakh plus a corpus fund of ₹ 25.00 lakh S.O 872(E) dated 21.9.2000 for a period of three financial years till 2003-04 S.O. 350(E) dated 31.3.2003 for a period of three financial years till 2006-07; S.O .1003(E) dated 05.07.2006 for a period of three financial years till 2008-09 the project cost was enhanced from ₹ 33.00 lakh plus a corpus fund of ₹ 25.00 lakh to ₹ 171.00 lakh including a corpus fund of ₹ 25.00 lakh; S.O No.241(E) dated 21.01.2009 for a period of three financial years till 2011-12; S.O. No.1140 (E) dated 18.05.2010, the project cost was enhanced from ₹ 171.00 lacs including a corpus fund of ₹ 25.00 lakh to ₹ 571.00 lakh including a corpus fund of ₹ 25.00 lakh; S.O No.1092(E) dated 14.5.2012 for a period of three financial years till 2014-15; S.O No.1955(E) dated 20.7.2015 for a period of three financial years till 2017-18. Till financial year 2016- 17 with enhancement in the approved cost of Rs. 571.00 lakh (including a corpus fund of ₹ 25.00 lakh) to ₹ 626.00 lakh (including a corpus fund of ₹ 25.00 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 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.27015/4/2016-SO (NAT.COM)] S. R. SHARMA, Director (National Committee)