Exemption u/s 35AC - Approves various institutions as an eligible project or schemes - 58/2009 - Income Tax

Extract

Exemption u/s 35AC - Approves various institutions as an eligible project or schemes MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi , the 18th May, 2009 S.O.1250(E). - 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 Serial Number 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. Society to Uplift Rural Economy (SURE), Gurudwara Road, District Barmer, Rajasthan - 344001. Integrated rural development project. [Cost 17.05 crore] 5.50 crore for only three projects namely: - (i) School and vocational training centre for people with disability - Barmer; (ii) IGP craft center Jaislmer and (iii) IGP Barmer for three financial years commencing with 2009-2010 i.e 2009-2010, 2010-2011 and 2011-2012. 2. Gian Sagar Educational and Charitable Trust, G-1441, Phase-9, S.A.S. Nagar, Mohali, Punjab. GIAN SAGAR HOSPITAL Expansion Development of Multi Specialty Hospital for Poor People in rural areas [Cost 31.41 crore] 31.41 crore for three financial years commencing with 2009-2010 i.e. 2009- 2010, 2010 and 2011-2012. 3. Sabarkantha District Adivasi Welfare Committee, At PO. Vaghpur, Tehsil Bhiloda, District Sabarkantha, Gujarat-38325 Rural women development awareness project. [Cost 2.46 crore] 2.46 crore for three financial years commencing with 2009-2010 i.e. 2009- 2010, 2010-2011 and 2011-2012. 4. Gomukh Environmental Trust for Sustainable Development, 92/2, Durga, Gangote Path. Opposite Kamala Nehru Park. Erandwana, Pune-411004. Rural Livelihood Development . [Cost 9.96 crore] 9.96 crore for three financial years commencing with 2009-2010 i.e. 2009- 2010, 2010-2011 and 2011-2012. 5. Sahara Health Education Society. 39 Defence Park, Maheshtala. Kolkata- 700 141. Providing Shelter and Mobile Health Services to the BPL and Tribal Families. [Cost 8.45 crore] 3 [ 20.16 crore ] for three financial years commencing with 2009-2010 i.e. 2009- 2010, 2010-2011 and 2011-2012. 6. Hindu Mission Hospital.103 GST, Road, Tambaram West, Chennai-45. Vital Medicare for needy. [Cost 2.97 crore] 2.97 crore for three financial years commencing with 2009-2010 i.e. 2009- 2010, 2010-2011 and 2011-2012. 7. Shree Pragnachakshu Mahila Sevakunj, Near Lok Vidyalaya, Near Jalaram Petrol Pump, Muli Road, Post Box No.18, Surendranagar-363020, Gujarat. Rehabilitation Centre Hostel for Blind Handicapped person. [Cost 2.31 crore] 2.31 crore for three financial years commencing with 2009-2010 i.e. 2009- 2010, 2010-2011 and 2011-2012. 8. Kristu Jyoti Social Welfare Society. Diani NH- 1A, Samba - 184121 J K State. Child labour control programme through health hygiene, nutrition and primary education to the children of migrant labours/slum dwellers. [Cost 86,87,070/-] 86,87,070/- for three financial years commencing with 2009-2010 i.e. 2009- 2010, 2010-2011 and 2011-2012. 9. Shri V.R. Deshpande Memorial Trust, Udyog Vidyanagar, Haliyal- 581 329, Karnataka. Uttara Karnataka- Integrated Rural Development Project (UK-IRDP) [Cost 9.00 crore] 4.00 crore for two financial years commencing with 2009-2010 i.e. 2009- 2010 and 2010-2011. 10. Naandi Foundation, 502, Trendset Towers, Road 2, Banjara Hills, Hyderabad - 500 034. Ensuring Children Learn. [Cost 3.45 crore] 2 [ 6.77 crore ] for three financial years commencing with 2009-2010 i.e. 2009- 2010, 2010-11 and 2011-2012. 11. Shri Bhagini Mitra Mandal, New Sarvoday Society -Palitana Gujarat State - 364270. Home for elderly Ladies and corpus for running the projects. [Cost 255.00 lakh] 1 [ 7.13 crore ] for three financial years commencing with 2009-2010 i.e. 2009- 2010, 2010-11 and 2011-2012. 12. Bhartiya Sanskruti Vikas Probhodini, C/o Sharad Shamraoji Bhandarkar, Shiv SadhanaNivas, Sonapur Complex, Near Nagpur University Subcentre, AT. PO. Ta. District Gadchiroli Maharashtra - 442605. Dwelling unit [Cost 3.23 crore] 3.23 crore for two financial years commencing with 2009-2010 i.e. 2009- 2010 and 2010-2011. 13. SANKALP (An All India Organization for integrated participatory development), B-1/8, 2nd Floor, Africa Avenue Road, Safdarjung Enclave, New Delhi 110029. Empowering the poor and reach the un-reached through accessible innovative inclusive quality education. [Cost 7.01 crore] 7.01 crore including a corpus fund of 2.00 crore for three financial years commencing with 2009-2010 i.e. 2009- 2010, 2010-11 and 2011-2012. 14. Ogawa Society, Hardas Nagar, Kamptee, District Nagpur-441002, Maharashtra. Project DURBAL-UTKARSH - Essential facilities for formerly bonded and landless labourers in Naxalite area of Gadchiroli and Nagpur (Maharashtra). [Cost 12.34 crore] Cost 12.34 crore for three financial years commencing with 2009-2010 i.e. 2009- 2010, 2010-11 and 2011-2012. 15. Shri Swaminarayan Gurukul, Rapar, District Kutch, Gujarat- 370165. Running of primary/secondary school with hostel facility for Taluka Rapar and for running of vocational course college imparting Primary Teacher Training, all areas falling with in the definition of Rural area. [Cost 3.20 crore] 3.20 crore for two financial years commencing with 2009-2010 i.e. 2009- 2010 and 2010-2011. 16. Sree Lakshmi Jabbi Reddy Charitable Trust, Obulavari Palli Post, Kadapa District, Andhra Pradesh -516108 Health Care project. [Cost 14.85 crore] 14.85 crore for three financial years commencing with 2009-2010 i.e. 2009- 2010, 2010-11 and 2011-2012. 17. Shri Nagardas Dhanji Shanghvi Trust, 7 Floor, Brij Bhoomi, Nehru Road, Vile Parle (East), Mumbai - 400056. Shri Nagardas Dhanji Shanghvi Eye Hospital [Cost 3.00 a including a corpus fund of 1.63 crore] 3.00 a including a corpus fund of 1.63 crore for three financial years commencing with 2009-2010 i.e. 2009- 2010, 2010-11 and 2011-2012. 18. Ramakrishna Mission Ashrama, PO. District Narainpur -494661, Chattisgarh. Integrated Rural Development project. [Cost 1.20 crore for one year and corpus fund of 15.00 crore] 3.60 crores as recurring expenditure only for three financial years commencing with 2009- 2010 i.e. 2009- 2010, 2010-2011 and 2011-2012. 19. N.K. Mathew Charitable Trust, Kallettumkara PO. Thrissur District, Kerala State - 680683. Treatment Rehabilitation centre for physically centre for physically handicapped. [Cost 3.72 crore including a corpus fund of 3.60 crore] 3.72 crore including a corpus fund of 3.60 crore for three financial years commencing with 2009- 2010 i.e. 2009- 2010, 2010-2011 and 2011-2012. II. This notification shall remain in force for a period of two years in relation to financial years 2009-2010 and 2010-2011 in respect of project or scheme mentioned at serial numbers9,12 and 15 and for a period of three years in relation to financial years in relation to financial years 2009-2010, 2010-2011 and 2011-2012 in respect of projects or schemes mentioned at serial numbe 1,2, 3, 4, 5, 6, 7, 8, 10, 11, 13, 14, 16, 17, 18 and 19 of the said Table. [No. 58/2009/F.No.NC-274/10/2009] NAVEEN CHANDRA, Director (National Committee) ********* Notes 1. Substituted vide NOTIFICATION NO. 43/2013 DATED 17-10-2013 2. Substituted vide NOTIFICATION NO. 247/2015 dated 10-11-2015 before it was read as 3.45 crore 3. Substituted vide NOTIFICATION NO. 248/2015 dated 10-11-2015 . Earlier substituted vide Notification No. 71/2012 dated 9.10.2012

5/2017 - S.O. 906(E) - Dated: 21-3-2017 - Income Tax - U/s 35AC - Notifies the various institutions Approved by the National Committee
S.O. 3065(E) - Dated: 10-11-2015 - Income Tax - U/s. 35AC, IT ACT, 1961 - Eligible Projects or Schemes, Expenditure On – Shri Bhagini Mitra Mandal, New Sarvoday Society – Gujarat
S.O. 3058(E) - Dated: 10-11-2015 - Income Tax - U/s. 35AC, IT ACT, 1961 - Eligible Projects or Schemes, Expenditure On – Sahara Health & Education Society, Kolkata
S.O. 3057(E) - Dated: 10-11-2015 - Income Tax - U/s. 35AC, IT ACT, 1961 - Eligible Projects or Schemes, Expenditure On – Naandi Foundation, Hyderabad
14/2015 - Dated: 6-1-2015 - Income Tax - U/s. 35AC, IT ACT, 1961 - Eligible Projects Or Schemes, Expenditure On – Sahara Health & Education Society, Kolkata
13/2015 - Dated: 6-1-2015 - Income Tax - U/s. 35AC, IT ACT, 1961 - Eligible Projects Or Schemes, Expenditure On –Shri V.R Deshpande Memorial Trust, Karnataka
65/2013 - S.O. 3183(E) - Dated: 17-10-2013 - Income Tax - Notification u/s 35AC - Specifies the scheme or project "Ensuring Children Learn", which is being carried out by "Naandi Foundation, 502, Trendset Towers, Road 2, Banjara Hills, Hyderabad 500- 034"
43/2013 - S.O. 3161(E) - Dated: 17-10-2013 - Income Tax - Notification u/s 35AC - Notifies the scheme or project "Home for elderly ladies and corpus for running the projects" which is being carried out by "Shri Bhagini Mitra Mandal, New Sarvoday Society -Palitana, Gujarat State- 364270."
107/2012 - Dated: 12-3-2013 - Income Tax - Notification u/s 35AC - Notifies the scheme or project "Integrated rural development project" which is being carried out by Society to Uplift Rural Economy (SURE), Rajasthan
72/2012 - Dated: 9-10-2012 - Income Tax - U/s. 35AC, IT 1961 - Eligible Projects or Schemes, Expenditure On - Ogawa Society, Hardas Nagar, Kamptee, Dist-Nagpur
71/2012 - Dated: 9-10-2012 - Income Tax - U/s. 35AC, IT 1961 - Eligible Projects Or Schemes, Expenditure On - Sahara Health Education Society, 39 Defence Park, Maheshtala, Kolkata
57/2012 - Dated: 14-5-2012 - Income Tax - Notification u/s 35AC - Notifies the scheme Health Care project
085/2011 - Dated: 11-8-2011 - Income Tax - Notification Under Section 35AC in respect of Shri V.R. Deshpande Memorial Trust®, Udyog Vidyanagar, Haliyal 581329, Karnataka.