U/s. 35AC, read with Explanation (b) thereto of the IT Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes - 32/2012 - Income Tax

Extract

U/s. 35AC, read with Explanation (b) thereto of the IT Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes Notification No. 32/2012, Dated 7-5-2012 S.O. 1030(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. Sri Keshava Trust, #504, 40th Cross, Jayanagar, 8th Block, Bangalore - 560 070. Taking Comprehensive Eye Care Using In situ treatment for various eye conditions. (Cost of ₹ 4.95 crore) ₹ 4.95 crore for three financial years commencing with 2012-13 i.e 2012-13, 2013-14 2014-15. 2. The Vanvasi Yuva Sangthan, P.O.Kharod TA. Ghoghamba District Panchmahal, Gujarat. Expansion running of school ORPHAN student. (Cost of ₹ 1.19 crore) ₹ 1.19 crore for three financial years commencing with 2012-13 i.e 2012-13, 2013-14 2014-15. 3. Menaba Charitable Trust, 26, Mahavir Jain society, Near Amber Cinema, Bapunagar, Ahmedabad 380 024, Gujarat. Rehabilitation of physically challenged girls. (Cost of ₹ 3.62 crore including corpus fund of ₹ 1 crore). ₹ 3.62 crore including corpus fund of ₹ 1 crore for three financial years commencing with 2012-13 i.e. 2012-13, 2013-14 2014-15. 4. St. Gonsalo Garcia Ashram School Bassein Fort, P.Q.Vasai, Vasai Road (West) Distt Thane Maharashtra . -401 201. Enhancement of present Ashram School Activities. (Cost of ₹ 1.97 crore including a corpus fund of ₹ 50 lakh). ₹ 1.97 crore including a corpus fund of ₹ 50 lakh for three financial years commencing with 2012-13 i.e. 2012-13, 2013-14 2014-15. 5. Chivalry Poverty Alleviation Development Association, Kalinaman Mao, District Senapati, Manipur. Poverty Alleviation through Income Generating Training Programme. (Cost of ₹ 350.58 lakh) ₹ 350.58 lakh for' three financial years commencing with 2012-13 i.e. 2012-13, 2013-14 2014-15. 6. Ajinkya Foundation, 1318, Near Lal Jain Mandir, Kupwad, Tal. Miraj, District Sangli, Maharashtra - 416 425. Ajinkya Foundation's Institute for the mentally handicapped. (Cost of ₹ 2.55 crore) ₹ 2.55 crore for three financial years commencing with 2012-13 i.e. . 2012-13, 2013-14 2014-15. 7. Samta Vikas Samiti, Regd. Office village Sakoorabad, Post Gajrola, Teh. Dhanora, J.P.Nagar. Establishment of Non-Formal Education Centre for Children and Drop out Girls of Weaker Section. (Cost of ₹ 4.23 crore) ₹ 4.23 crore for three financial years commencing with 2012-13 i.e. 2012-13, 2013-14 2014-15. 8. Mar Pachomios Charitable Society, Mar Pachomios Mount, Meempara P.O. Puthencruze. Ernakulam - 682 308. a. PRASANNAM Mental Health Care Centre, Karikodu (P.O.), Kerala b. PRAKASAM Institute of Special Education South Piramadom, Pampakuda, Ernakulam, Kerala. c. PRASANTHAM Palliative Care Centre for HIV/AIDS Cancer Patients. (Cost of ₹ 11.49 crore) ₹ 11.49 crore for three financial years commencing with 2012-13 i.e. 2012- 13, 2013-14 2014-15. 9. Sarvodaya Vikas Samiti, G.T.Road, Saidabad, Allahabad, Uttar Pradesh - 221 508. Type, Shorthand training (Cost of ₹ 16.80 lakh) ₹ 16.80 lakh for three financial years commencing with 2012-13 i.e. 2012-13, 2013-14 2014-15 10. Ramakrishna Mission Students' Home, No. 66, Sir P.S. Sivaswamy alai, Mylapore, Chennai -600 004. To provide free technical diploma education, boarding and lodging to the under privileged boys. (Cost of ₹ 17.00 crore as a corpus fund) ₹ 17.00 crore as a corpus fund for three financial years commencing with 2012-13 i.e. 2012-13, 2013-14 2014-15. 11. Jabez Fellowship, Sherwood Estate, Block - H Flat - 2K, 169 NSC Bose Road, Narendrepur, Kolkata - 700 103. Sustainable Community based Rehabilitation for substance abusers leading to whole person recovery in Kolkata South 24 Paraganas. (Cost of ₹ 71 lakh) ₹ 71 lakh for three financial years commencing with 2012-13 i.e. 2012-13, 2013-14 2014-15. 12. Freedom Fighter Maulana Hussain Ahmad Madani Educational Trust, Deoband, District Saharanpur, Uttar Pradesh. Maintenance of Present activities and strengthening infrastructure for future requirements. (Cost of ₹ 12.95 crore including a corpus fund of ₹ 3 crore). ₹ 12.95 crore including a corpus fund of ₹ 3 crore for three financial years commencing with 2012-13 i.e. 2012-13, 2013-14 2014-15. 13. Prachina Bharatiya Vidya Sadha Gurukul Ashram, At Post Amsena, Khariar Road, District Nuapada, Orissa-766 105 Renovation of Ayurvedic Hospital and Gurukul Ashram. (Cost of ₹ 3.36 crore) ₹ 3.36 crore for three financial years commencing with 2012-13 i.e. 2012-13, 2013-14 2014-15. 14. Manav Kalyan Mandal, 4-Ganga Jamna Sarswati Tower, Uni Road, Rajkot 360 007, Rajkot Gujarat. Old Age Home for 100 person. (Cost of ₹ 5.68 crore) ₹ 5.68 crore for three financial years commencing with 2012-13 i.e. 2012-13, 2013-14 2014- 15. 15. A Shama Rao foundation, G.H.S Road, Mangalore, D.K. Karnataka 575 001. Expansion Running of Srinivas institute of medical sciences hospital Research Centre. (Cost of ₹ 25.01 crore including a corpus fund of ₹ 7.15 crore). ₹ 25.01 crore including a corpus fund of ₹ 7.15 crore for three financial years commencing with 2012-13 i.e. 2012-13, 2013-14 2014-15. 16. Prabhakar Patil Education Society, At Post-Veshvi, Taluka-Alibag, District Raigat-228 627, Maharashtra Prabhakar Patil Education Society's Education Development Project. (Cost of ₹ 9.75 crore) 1 [ ₹ 14.89 crore ] for three financial years commencing with 2012-13 i.e. 2012-13, 2013-14 2014-15. 17. Bhimrao Charitable Trust, Kalapinagar Last Bus Stop, Asarwa, Ahmedabad-380 016 Expansion of Subham Hospital. (Cost of ₹ 9.18 crore) ₹ 9.18 crore for three financial years commencing with 2012-13 i.e. 2012-13, 2013-14 8 2014-15. II. This notification shall remain in force for a period of three years in relation to financial years 2012-13, 2013-14 2014-15 in respect of projects or schemes mentioned at serial numbers 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15,16 17 of the said table. [F. No. V.27015/2/2012-SO (NAT.COM] ********** Notes 1. Substituted vide NOTIFICATION No. 4/2016 dated 29-03-2016 before it was read as ₹ 9.75 crore

66/2016 - S.O. 3286(E) - Dated: 24-10-2016 - Income Tax - Section 35AC - Eligible projects or schemes - recommendations of the National Committee for Promotion of Social and Economic Welfare
63/2016 - S.O. 3019(E) - Dated: 22-9-2016 - Income Tax - Section 35AC - Eligible projects or schemes - recommendations of the National Committee for Promotion of Social and Economic Welfare
S.O. 1239(E) - Dated: 29-3-2016 - Income Tax - U/s. 35AC, IT ACT, 1961 - Eligible Projects or Schemes, Expenditure On - Sarvodaya Vikas Samiti, Allahabad, Uttar Pradesh
S.O. 1235(E) - Dated: 29-3-2016 - Income Tax - U/s. 35AC, IT ACT, 1961 - Eligible Projects or Schemes, Expenditure On - The Vanvasi Yuva Sangthan, Panchmahal, Gujarat
S.O. 1231(E) - Dated: 29-3-2016 - Income Tax - U/s. 35AC, IT ACT, 1961 - Eligible Projects or Schemes, Expenditure On - Prabhakar Patil Education Society, Raigat, Maharashtra
S.O. 3446(E) - Dated: 17-12-2015 - Income Tax - U/s. 35AC, IT ACT, 1961 - Eligible Projects or Schemes, Expenditure On – Freedom Fighter Maulana Hussain Ahmad Madani Educational Trust, Saharanpur, Uttar Pradesh
S.O. 3054(E) - Dated: 10-11-2015 - Income Tax - U/s. 35AC, IT ACT, 1961 - Eligible Projects or Schemes, Expenditure On – A Shama Rao Foundation, Mangalore, Karnataka
S.O. 3031(E) - Dated: 10-11-2015 - Income Tax - U/s. 35AC, IT ACT, 1961 - Eligible Projects or Schemes, Expenditure On – Prachina Bharatiya Vidya Sadha Gurukul Ashram, Orissa
181/2015 - Dated: 20-7-2015 - Income Tax - U/s. 35AC, IT ACT, 1961 - Eligible Projects Or Schemes, Expenditure On – Mar Pachomios Charitable Society, Ernakulam
170/2015 - Dated: 20-7-2015 - Income Tax - U/s. 35AC, IT ACT, 1961 - Eligible Projects Or Schemes, Expenditure On – Ramakrishna Mission Students, Chennai
161/2015 - S.O. 1590 (E) - Dated: 15-6-2015 - Income Tax - Central Government had notified “Ajinkya Foundation’s Institute for the mentally handicapped"
158/2015- S.O. 1587(E) - Dated: 15-6-2015 - Income Tax - Central Government had notified "Old Age Home for 100 person” by “Manav Kalyan Mandal,
157/2015- S.O. 1586 (E) - Dated: 15-6-2015 - Income Tax - Central Government had notified Enhancement of present Ashram School Activities
155/2015- S.O. 1584(E) - Dated: 15-6-2015 - Income Tax - U/s 35AC - Notified the scheme or project “Rehabilitation of physically challenged girls”
140/2015 - Dated: 4-6-2015 - Income Tax - U/s. 35AC, IT ACT, 1961 - Eligible Projects Or Schemes, Expenditure On – Sri Keshava Trust, Bangalore