Exemption u/s 35AC -Approves various institutions as an eligible project or schemes - S.O.228(E) - Income Tax

Exemption u/s 35AC -Approves various institutions as an eligible project or schemes NOTIFICATION NO. S.O.228 ( E ) DATED 17-3-1994 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, hereby approves the institutions specified in column (2) of the Table below and specifies the eligible projects and schemes and 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 cost which may be allowed as deduction under said section 35AC. TABLE Sl No. 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. Jalpaiguri Indoor,Badminton Players'Association,Pabitra Pura,P.O.and DistrictJalapaiguri, West Bengal. Augmentation and promotion of game of badminton through coaching to 75 selected potential junior and sub-junior players in the Academy at Jalpaiguri, likely to cost ₹ 3.74 lakhs. ₹ 3.74 lakhs 2. S.S. Memorial Educational Society, Registered Office Sri Chamkaur Sahib, Ropar District, Punjab-140 012. Construction of l600 dwelling units land installation of 120 water pumps benefiting 600 economically weaker section families in 60 villages of Chamkaur Sahib Block, Ropar, Punjab, likely to cost ₹ 232.63 lakhs. Note.-The Project shall continue to be an eligible project subject to the condition that no transfer by way of mortgage or sale of dwelling units wil be made by beneficiaries for a period of five years. ₹ 232.63 lakhs 3. Gramin Vikas Mandal,Vilage Nihalgarh, Post Office Rambass, District, Bhiwani, Haryana-123 310 Running of short-term vocational training programme for 25 women (with family income below ₹ 11,000 per annum) at village Nihalgarh, District, Bhiwani, Haryana, likely to cost ₹ 61,250. ₹ 61,250 4. Akhand Jyot Foundation, C/o Nirmal Nursing Home, Kochrab Paldi,Ahmedabad-6. Construction of building in an area of 600 sq.ft. with equipment and furniture for running a vocational training centre imparting training in 15 disciplines to weaker section families having income below ₹ 2,000 p.m. on a community l welfare centre at Vasna, Ahmedabad, likely to cost ₹ 26.48 lakhs. ₹ 26.48 lakhs 5. Ankleshwar Industrial Development Society, K-1/205, GIDC Industrial Estate, Post Box No. 24, Ankleshwar-395 002. Development and extension of educational,medical and sports facilities to rural areas (through construction of school building, centre of education and rooms in schools with provision of equipment,mobile educational van, hospital building with equipment, mobile medical unit and prevention and cure of occupational disease and ground tracks and auditorium/ stadium) in 50 Villages around Ankelshwar, likely to cost ₹ 600 lakhs 2 [ ₹ 600 lakhs with a corpus fund of ₹ 100 lakhs out of such project cost ] 6. SEWA-Rural (Society for Education, Welfare and Action-Rural), at Post Office Jhagadia, District, Bharuch-393 110. Integrated rural development through health and medical services for rural poor and tribals, vocational training to tribals and rural poor between age of 15 to 35 years for poverty alleviation, income generation activities for development of women, promotion of gramodyog (cottage industries) for poverty alleviation and help to rural poor for constructing low cost houses, likely to cost ₹ 739 lakhs 5 [ ₹ 2297 lakh including corpus fund of ₹ 498 lakh ] 7. Jan kalyan Trust, D-48, Sector 20, NOIDA, District, Ghaziabad, U.P.-201 301 Construction of Anand Niketan Vridh Sewa AShram to provide free accommodation to 159 old people above 60 years of age at NOIDA, Ghaziabad,likely to cost ₹ 111 lakhs ₹ 111 lakhs 8. Social Action for Manpower Creation, Gulmohar, 3/10, Viman Nagar, Nagar Road, Pune-411 014. (a) Construction of6 balsadans; (b) Maintenance of 60 orphans and destitute children; and (c) Construction of vocational training centre for imparting training in three disciplines to twenty trainees every year (both balsadans and training centre will be at Gutnumble 203, Village Bhaje,Taluk,Maval,Pune District, likely to cost ₹ 24.24 lakhs. ₹ 24.24 lakhs 9. Despalaya,EF-33, Janak Puri New Delhi-100 058. Extension and expansion of school in building located at Sanjay Colony, Okhla,Phase-II New Delhi,Construction of 25 additional rooms in the school for free education to 1,000 children of slum dwellers and vocational training to 300 children/Youth in five disciplines, likely to cost ₹ 36.55 lakhs. ₹ 36.55 lakhs 10. Hindu Mission Hospital, 36 G.S.T. Road,Madras-600 045. Expansion of Hindu Mission Hospital by addition of Geriatric Division and Opthalmic Block(7,4000 sq.ft. area for each) to befit living in and around Tambaram,likely to cost ₹ 96 lakhs ₹ 96 lakhs 11. Bhagwan Mahavir Viklang Sahayata Samiti, Sawai Mansingh Hospital, Jaipur-302 004. Provision of artificial limbs and other rehabilitated aids to amputees,Polio-affected disabled persons,hard of hearing, medicines and special shoes to persons suffering from leprosy various types of financial aid and other support for self-employment and rehabilitation of the handicapped persons, likely to cost ₹ 350 lakhs ₹ 350 lakhs 12. Murleidhor Jalan Foundation, 25, Ballygunge Circular Road, Calcutta-700 019. Integrated Rural Development project comprising construction of twenty-five primary schools, ten community centres, one vocational training centre at Dibrugrah, one hundred old age homes, one hundred tubewells, five health centres,mobile dispensaries, road construction, one hundred dwelling units for poor, one hundred low-cost latrines and first phase of sports stadium, likely to cost ₹ 417.74 lakhs ₹ 417.74 lakhs 13. Poona District Leprosy Committee, Manisha , 2nd Floor, Flat No.35, 2-A, Moledina Road, Pune-411 001. (a) Running of Dr. Bandora Walla Leprosy Hospital for free treatment of leprosy patients; (b) Construction and running of Engineering Rehabilitation Center of training of 75 cured leprosy patients. (Both activities at Kondhawa badruk, Taluka Haveli, District Pune), likely to cost ₹ 103.14 lakhs. ₹ 52.15 lakhs 14. Jamnala Bajaj Foundation, Bajaj Bhawan, 2nd Floor, 226 Nariman Point, Jamnalal Bajaj Marg, Bombay-400 021. Accelerated water supply by installation of 175 hand pumps at Gola and Shikohabad (U.P.); construction of 1980 low cost latrines at Gola and Shikohabad in Uttar Pradesh, Udaipur in Rajasthan and Wardha in Maharashtra and other rural development activities such as Eye relief camps, vocational training of youth belonging to Schedule Caste, Schedule Tribes, balwadis, etc., likely to cost ₹ 17.26 lakhs. ₹ 17.26 lakhs 2. This notification shall remain in force for a period of one year in relation to the assessment year 1994-95 in respect of project mentioned at serial number 14, for a period of two years in relation to the assessment years 1994-95 and 1995-96 in respect of projects mentioned at serial numbers 1, 2, 3, 4 and 8 and for a period of three years in relation to the assessment years 1994-95, 1995-96 and 1996-97 in respect of the projects at serial numbers 5, 6, 7, 9, 10, 11, 12 and 13. [No. 9503/F. No. NC-18/94] ************ Notes 1. Substituted vide Notification No. 262 of 2002 Dated. 10-09-2002 before it was read as ₹ 418.5 lakhs 2. Substituted vide Notification No. 190 of 2003 dated 05-08-2003 before it was read as ₹ 600 lakhs 3. Substituted vide NOTIFICATION NO. 63/2011 DATED 14-6-2011 before it was read as 1 [ ₹ 518.50 lakh including a corpus fund of ₹ 100 lakh ] 4. Substituted vide NOTIFICATION NO.67/2015 DATED 11-2-2015 before it was read as 3 [ ₹ 918.45 lakh including a corpus fund of ₹ 205 lakh ] 5. Substituted vide NOTIFICATION No. 202/2015 DATED 20-7-2015 before it was read as 4 [₹ 2297 lakh including corpus fund of ₹ 205 lakh]