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Exemption u/s 35AC - Central Government notified various institutions as an eligible project or schemes - S.O. 2370 (E) - Income TaxExtract Exemption u/s 35AC - Central Government notified various institutions as an eligible project or schemes Notification No. 49/2008 [F.No. NC-274/13/2008] S.O. 2370 (E) dated 3-10-2008 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 for Promotion of Social and Economic Welfare, hereby notifies the institutions approved by the said National Committee, mentioned in column (2) of the Table below, and approves the eligible projects or schemes specified to be carried on by the said institutions and the estimated cost thereof as mentioned in column (3) of the said Table, and also specifies in the column (4) of the Table the maximum amount of such cost which may be allowed as deduction under the said section 35AC for the period of approval, namely:- 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. Needs Effective Welfare Society (NEWS), 25-II/601, 1st Cross Road, Savithri Nagar, Nellore - 524 004, Andhra Pradesh Community based rehabilitation of rural disabled persons in 262 villages of 10 Mandals in Nellore District. [Cost 4.28 crore] 4.28 crore cumulatively for financial years 2008-09. 2009-10 and 2010-11. 2. Sri Ramakrishna Advaita Ashrama, Kalady PO, Ernakulam, Kerala-683 574. ( i ) Construction of school buildings for lower and upper primary schools. ( ii ) Repair and renovation of tribal hostel buildings. ( iii ) Creation of corpus fund for running the hostel for tribal and backward children. [Cost 3.26 crore] ( i ) 2.17 crore cumulatively for financial years 2008-09, 2009-10 and 2010-11 for the projects ( ii ) Repair and renovation of tribal hostel buildings and ( iii ) Creation of corpus fund for running the hostel for tribal and backward children. 3. Byrraju Foundation, 2-74, Satyam Enclave, Jeedimetla Village, NH-7, Secunderabad- 500 055, Andhra Pradesh. Drinking water project in different States of India. [Cost 10.22 crore] 7.15 crore cumulatively for financial years 2008-09, 2009- 10 and 2010-11. 4. Adinath Jain Trust, 21, V.V. Koil Street, Choolai, Chennai - 600 112, Tamilnadu Adinath Care and Rehabilitation project for the disabled and deprived. [Cost 4.55 crore] 4.55 crore cumulatively for financial years 2008-09, 2009-10 and 2010-11. 5. The Kalgidhar Society, Baru Sahib, Via Rajgarh District, Sirmore, Himachal Pradesh- 173 101. Free Medical care for tribals/rural poors of Himachal Pradesh [Cost 6.00 crore] 6.00 crore cumulatively for financial years 2008-09, 2009- 10 and 2010-11. 6. Disha Charitable Trust, 319, Race Course Towers, Gotri Road, Vadodara-390 007 Gujarat. Disha Special School and Therapy Centre. Disha Autism Centre. Community based rehabilitation programme. [Cost 1.24 crore] 2 [ 1.24 crore plus corpus fund of 2.50 crore ] cumulatively for financial years 2008- 09, 2009-10 and 2010-11. 7. Vidyaniketan Sanskritik, Samajik, Shikshanik, Bahuuddeshiya Sevabhavi Sanstha, Dhamdod, Post Umarde Khurde, Nandurbar, Maharashtra-425 411. Expansion of residential Blind School. [Cost 4.15 crore for five years] 3.61 crore cumulatively for financial years 2008-09, 2009- 10 and 2010-11. 8. The Tata Steel Limited, Bombay House, 24 Homi Mody Street, Mumbai-400 001. Construction of outer peripheral road. [Cost 6.46 crore] 6.46 crore cumulatively for financial years 2008- 09 and 2009-10. 9. Late Shriram Ahirao Memorial Trust, A/p Betawad, Tal. Shindkheda, District Dhule-425 403, Maharashtra. Expansion of 30 bedded hospital to 100 bedded. Hospital care centre for addicts and 100 bedded HIV/AIDs care centre. [Cost 13.28 crore] 13.28 crore cumulatively for financial years 2008-09, 2009-10 and 2010-11. 10. Lakshya Sadhana, Society for the Mentally Handicapped, H.No. 26-149, Street No. 2, Saradanagar, Safilguda, Rangareddy District, Hyderabad-500 047, Andhra Pradesh. Cognitive, Socio-econo- mic, emotional and educational develo- pment of the mentally challenged persons with life long care and enhan- cement of their transition from school to work and self-sufficiency. [Cost 9.29 crore] 7.56 crore cumulatively for financial years 2008-09, 2009- 10 and 2010-11. 11. Greenfields, 33, Santoshpur Avenue, Kolkata - 700 075. Out patients department for children with special needs. [Cost 1.05 crore] 1.05 crore cumulatively for financial years 2008- 09, 2009-10 and 2010-11. 12. Mahila Mandal Barmer Agor, Near New Power House, Indira Colony, Barmer, Rajasthan. Initiative for empower- ment of widow women and person with disabilities through promoting water harvesting structures and livelihood activities. [Cost 9.50 crore] 9.50 crore cumulatively for financial years 2008-09, 2009- 10 and 2010-11. 13. Reaching Hand, 60/2, 1st Floor, Nehru Road, Kammanahalli Extension, St. Thomas Town Post, Bangalore - 560 084. New home-(Childrens Home). [Cost 1.69 crore] 1.69 crore cumulatively for financial years 2008- 09, 2009-10 and 2010-11. 14. Shri Ganesh Shikshan Prasarak Mandal, Priyadarshi Chowk, Khadgaon Road, Latur Tq. District Latur 413 531, Maharashtra. Expansion and construction of the following projects:- Adoption centre (shishu graha). Destitute Home for Children (School and Hostel and VTC Centre). Remand Homes for Girls. The short stay Home. The Home for the Aged. De-Addiction- Cum- Rehabilitation Centre. Swaadhar Centre Handicapped Rehabili- tation Programme. Vocational Training Centre for rural and urban youth. 20 bedded hospital for rural and urban women and child. [Cost 9.92 crore] 9.92 crore cumulatively for financial years 2008-09, 2009- 10 and 2010-11. 15. Fides India Society, Vinayalaya, 18th Cross, Malleswaram, Bangalore, Karnataka - 560 055. Supportive Educational Initiatives. [Cost 2.80 crore] 2.80 crore cumulatively for financial years 2008- 09 and 2009-10. 16. Social Enhancement Rural Development Society (SEARDS), Liwa Khullen Village, P.O P.S Chandel, Chandel District - 795 127, Manipur. Integrated Approach for the all round Development of Destitute Children and Rural Women. [Cost 4.72 crore] 4.72 crore cumulatively for financial years 2008-09, 2009- 10 and 2010-11. 17. Geetanjali Foundation - Geetanjali Hospital, 19-C, Old Fatehpura, Udaipur-313 001, Rajasthan. Extension of Geetanjali Hospital, construction of gynecology and child care block. [Cost 28.66 crore] 6 [ 48.50 crore including a corpus fund of 5.00 crore ] cumulatively for financial years 2008-09, 2009- 10 and 2010-11. 18. St. Gregorious Medical Mission, Parumala PO, Pathanamthitta District, Kerala-689 626. St. Gregorious International Cancer Care Centre. (Research Training). [Cost 30.00 crore] 30.00 crore cumulatively for financial years 2008-09, 2009- 10 and 2010-11. 19. Bharat Sevashram Sangha, 211, Rash Behari Avenue, Kolkata-700 019 Mobile Charitable Dispensary and Medical Aid Project. [Cost 2.95 crore] 2.95 crore cumulatively for financial years 2008-09, 2009- 10 and 2010-11. 20. Jivan Jyot Charitable Trust, C/o Patan Janta Hospital, Sardar Road, Near Railway Garnala, Patan, North Gujarat. Purchase of hospital equipments and to raise corpus fund. [Cost 14.44 crore including a corpus fund of 7.00 crore.] 14.44 crore including corpus fund of 7.00 crore cumulatively for financial years 2008- 09, 2009-10 and 2010-11. 21. Aashara Mahila Utkarsh Trust, 315, Sardar Patel Super Market, District Anand, Gujarat - 388 001. Extension of running old age home and women upliftment campaign. [Cost 1.23 crore] 1 [ 4.62 crore ] cumulatively for financial years 2008-09, 2009- 10 and 2010-11. 22. Gram Nirman Kelavani Mandal, At PO Thava, Taluka Valia, District Bharuch, State Gujarat-393 130. Reconstruction and Development of School Hostel Building. [Cost 1.83 crore] 3 [ 5.72 crore ] cumulatively for financial years 2008-09, 2009- 10 and 2010-11. 23. Shree Pushpadant Sagar Digamber Jain Shraman Sanskriti Nyas Purshpgiri Tirth, Soankatch, District Devas - 455 118 Madhya Pradesh. Expansion/Construction of Nirmal Manik 300 bedded Hospital. (A unit of Bhagwan Padam Prabhu Hospital.) [Cost 19.51 crore] 19.51 crore cumulatively for financial years 2008-09, 2009-10 and 2010-11. 24. Arogyaseva Medical Academy of India, 32/2 A, Erandawane, Pune - 411 004. Kidney care. [Cost 4.90 crore] 4.90 crore cumulatively for financial years 2008-09, 2009-10 and 2010- 11. 25. Community Development Programme Centre, M.I. Road, Thoubal Achouba, PO PS Thoubal-795 138, Thoubal District, Manipur. Supply of drinking water (filtered/un-polluted/ Hygienic through horitzontal roughing Filter with slow Sand Filter Tank) [Cost 3.72 crore] 3.72 crore cumulatively for financial years 2008-09, 2009- 10 and 2010-11. 26. Tamilnad Kidney Research Foundation, 17, Wheatcrofts Road, Nungambakkam, Chennai - 600 034. Corpus fund. [Cost 6.00 crore] 6.00 crore cumulatively for financial years 2008- 09, 2009-10 and 2010-11. 27. Thermax Social Initiative Foundation, 4, Thermax House, Pune Mumbai Road, Shivajinagar, Pune-411 005. Running the School K.C. Thackeray Vidya Niketan English Medium School . [Cost 1.85 crore] 4 [ 7.30 crore ] cumulatively for financial years 2008-09, 2009- 10 and 2010-11. 28. Sankara Eye Hospital, No. 1, Third Cross Street, Sri Sankara Nagar, Pammal, Kanchipuram District, Chennai - 600 075, Tamilnadu. Kannoli-Vision Saver. [Cost 7 [ 20 crore including a corpus fund of 15 crore ] ] 7 [ 20 crore including a corpus fund of 15 crore] cumulatively for financial years 2008-09, 2009-10 and 2010-11. 29. Rescue Foundation, Plot No. 39, Fathima Devi Road, Behind Our Lady of Remedy School, Poinsur, Kandivalu (W), Mumbai - 400 067. Rescue, Rehabilitation Repatriation of trafficked girls/women. [Cost 7.04 crore] 7.04 crore cumulatively for financial years 2008-09, 2009- 10 and 2010-11. 30. The Bridge Public Charitable Trust, 23, Oasis, Nehru Road, Vakola, Santacruz East, Mumbai - 400 055. Rain Water Harvesting (RWH) in 23 tribal villages in Shahapur Taluka, Thane district. [Cost 2.72 crore including 2.00 lakh already incurred on the project] 2.72 crore cumulatively for financial years 2008-09, 2009-10 and 2010- 11. 31. Adhiparasakthi Charitable, Medical, Educational Cultural Trust, Melmaruvathur-603 319, District Kancheepuram, Tamilnadu. Adhiparasakthi Health and Social Upgradation Program. [Cost ( i ) Medical hospital 85.30 crore, ( ii ) HIV project 10.35 crore, ( iii ) Rural Development program:- Vocational Training 0.90 crore-Old age 4.30 crore Grand Total 100.85 crore. The Medical hospital project at 57.97 crore, HIV project at 6.21 crore and Rural Development program at 3.12 crore i.e., total cost of 67.30 crore cumulatively for financial years 2008-09, 2009-10 and 2010-11. 32. The Indian Public School Educational Foundation Society, 291, Dunvihar, Jakhan, Dehradun. Establishing running of educational institution in rural area for women and girls. Vocational education and training institution in rural area. [Cost 8.02 crore] 8.02 crore cumulatively for financial years 2008-09, 2009-10 and 2010-11. 33. Seva Mandal Meghraj, AT PO Kasana, Tal. Meghraj, District Sabarkantha, Gujarat. Tribal Development. [Cost 2.76 crore] 2.76 crore cumulatively for financial years 2008- 09, 2009-10 and 2010-11. 34. Yogi Divine Society, C.o. Sarvanaman Vidya Mandir, Opposite Nilkantheshwar Mahadev, Near National Highway No. 8, Taluka District Bharuch, Zadeshwar-392 011, Gujarat. Educational Activities in Tribal Area - Extension of present activities. [Cost 8.50 crore inclu- ding a corpus fund of 2 crore] 8.50 crore includ- ing a corpus fund of 2 crore cumulatively for financial years 2008-09, 2009- 10 and 2010-11. 35. Jamia Islamia Ishaatul Uloom, Amlibari Molgi Road, District Nandurbar, A/P. Akkalkuwa, Maharashtra-425 415. Pre-primary and Primary School. [Cost 11.58 crore.] 5 [ 15 crore including a corpus fund of 2 crore ] cumulatively for financial years 2008-09, 2009- 10 and 2010-11. 36. Khaja Education Society, K.B.N. New Hostel Campus, Rauza-I- Buzurg, Gulbarga- 585 104 Karnataka. Expansion of the Khaja Bandanawaz Teaching General Hospital and its ancillary buildings at Gulbarga, Karnataka State. [Cost 99.79 crore.] 99.79 crore cumulatively for financial years 2008-09, 2009- 10 and 2010-11. 37. Mobile Creches for Working Mother s Children, DIZ Area, Raja Bazaar, Sector IV, Near Gole Market, New Delhi - 110 001. ( a ) Including Children in Development. ( b ) Daycare services in Delhi including NCR region. ( c ) Training in Northern Hindi speaking belt of India. ( d ) Advocacy for creche/ childcare arrangements for all young children. [Cost 8 crore as corpus fund] 8.00 crore cumulatively for financial years 2008-09, 2009-10 and 2010-11. 38. Charutar Arogya Mandal, Post Box No. 7, Vallabh Vidynagar, Gujarat-388 120. Creating and Upgradation of infrastructure facilities for advanced treatment for Cancer and Cardiac patients with an element of accessibility and affordability of the underprivileged. Part A - Setting up a comprehensive Cardiac Care Centre. Part B - Support for Treatment of Cancer Patients. [Cost 49.66 crore.] 49.66 crore cumulatively for financial years 2008-09, 2009-10 and 2010-11. 39. Tuljai Shikshan Mandal 9, Tuljai, Abhiyanta Nagar, Bhadgaon Road, Pachora, District Jalgaon, Maharashtra. Construction of School building and recurring expenses. [Cost 31.23 crore] 16.30 crore cumulatively for financial years 2008-09, 2009-10 and 2010-11. II. This notification shall remain in force for a period of two years in relation to financial years 2008-09 and 2009-10 in respect of project or scheme mentioned at serial numbers 8 and 15 and for a period of three years in relation to financial years 2008-09, 2009-10 and 2010-11 in respect of projects or schemes mentioned at serial numbers 1, 2, 3, 4, 5, 6, 7, 9, 10, 11, 12, 13, 14, 16, 17, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38 and 39 of the said Table. ********** Notes:- 1. Substituted vide Notification No. 81/2010 dated 11-10-2010 before it was read as 1.23 crore 2. Substituted vide NOTIFICATION NO. 72/2011 DATED 14-6-2011 before it was read as 28.66 crore 3. Substituted vide NOTIFICATION NO.96/2011 DATED 11-8-2011 before it was read as 10.00 crore 4. Substituted vide Notification No.7/2012 F.No.V-27015/1/2012-SO dated 16/03/2012 before it was read as 3.50 crore . Earlier substituted vide NOTIFICATION S.O. 2613(E) dated 14-10-2009 before it was read as 1.85 crore 5. Substituted vide NOTIFICATION NO. 94/2013 DATED 27-12-2013 before it was read as 1.83 crore 6. Substituted vide NOTIFICATION NO.69/2015 dated 11-2-2015 before it was read as 1.24 crore 7. Substituted vide Not. 84/2015 - Dated 11-2-2015 before it was read as, 12.25 crore including a corpus fund of 10 crore
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