Explanation to section 35AC of the Income-tax Act, 1961, the Central Government had specified various Institution - 232/2002 - Income Tax

Extract

Explanation to section 35AC of the Income-tax Act, 1961, the Central Government had specified various Institution NOTIFICATION NO. 232, Dated 27th August. 2002 S.O. 915 (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, hereby approves the institutions mentioned in column (2) of the Table below and specifies the eligible projects or schemes and the 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 the said section 35AC, namely:- TABLE Sl.No (1) Name of Institution (2) Project or scheme and estimated cost thereof (3) Maximum amount of cost to be allowed as deduction under section 35AC (4) 1 Shri Vedmata Gayatri Trust,Shantikunj,Haridwar 249411 (Uttaranchal) construction of building, Auditorium, Ayurvedic Clinic, School builbing, Administrative Block, Residential Quarters and purchase of equipments, furniture/fixture, books for Dev Sanskriti Vishwa Vidyalaya and running of swavalammban, Healthcare and Education programme at Shantikunj, Haridwar. 1 [ 50.29 crore including a corpus fund of ₹ 30 crore ] for the assessment year 2003-2004, 2004-2005 and 2005-2006 i.e. for three years. 2 Dhan (Development of Human Action) Fountation,18 Pillaiyarkoil,S.S.Colony,Madurai 625010 (Tamil Nadu) Creation of development endowment fund for supporting the expansion of community banking programme in South India at Madurai, Tamil Nadu ₹ 100.00 lakhs (Endowment fund) for the assessment year 2003-2004, 2004-2005 and 2005-2006 i.e. for three years. 3 Society for the Training Vocational Rehabilitation of the Disabled, Junigadhi, Near Municipal Quarters,Mill Road, Yakutpura Vadodara 390 006 (Gujarat) Construction of building, purchase of furniture, kitchenware etc. for a Home for mentally disabled women at Sevatirth Taisati, Vadodara ₹ 36.46 lakhs for the assessment year 2003-2004, 2004-2005 and 2005-2006 i.e. for three years. 4 Shivlal Shah Pratishtan,Shiva-Bhoomi AT Post Hiraj,North Solapur Tehsil, District Solapur Maharastra 413002 Construction of building, running of welfare activities, purchase of vehicles for Shivlal Shah Pratishthan Gramodaya Project at Hiraj Dist. Solapur. ₹ 211.47 lakhs for the assessment year 2003-2004. 2004-2005 and 2005-2006 i.e. for three years. 5 Universal Welfare Foundation N-2/103, Vinayaga Nagar Police Commissioner Colony,Pozhichalur Chennai-74 Construction of building, furnishing, purchase of vehicles, equipments running of house of Revival, a complete senior citizen resort at Somamalgalam Village, Sriperumbudur Taluk, Distt Chengai MGR, Tamilnadu ₹ 1451.50 lakhs for the assessment year 2003-2004, 2004-2005 and 2005-2006 i.e. for three years only. 6 Sahara Welfare Foundation Sahara India Sadan, 2A, Shakeshpear Sarani Kolkata 700 071 Sahara Earthquake Rehabilitation Plan-reconstruction of houses, schools, primary health centers etc. in earthquake deserted areas of Kutch District at Village Bhimasar, Taluka Aryan, Distt. Kutch (Gujarat) ₹ 1201.17 lakhs for the assessment year 2003-2004, 2004-2005 and 2005-2006, i.e. for three years only. 7 Udayachal, Ganj Line,Post District Rajnandgaon (Madhya Pradesh)-491441 Construction of extension building, purchase of equipments of Udayachal Charitable Eye Hospital and Research Centre at Rajnandgaon District, part of Madhya Pradesh part of Maharashtra and part of Orissa. ₹ 45.00 lakhs for the assessment year 2003-2004 i.e. for one year only 8 Sheth Vadilal Sarabhai General Hospital and Sheth Chinai Maternity Hospital , Ellis Bridge , Ahmedabad - 6 Construction of additional building/renovation of existing building and purchase of equipments for the Hospital at Ahmedabad Gujarat ₹ 1635.45 lakhs for the assessment year 2003- 2004. 2004-2005 and 2005-2006 i.e. for three years. 9 Bharat Sevashram Sangh 211, Rash Behari Avenue , Kolkata-700019 Mobile Charitable Dispensary Medical Aid at Kolkata, Jamshedpur , Purulia, Varanasi , Delhi , Rameshwaram, Gangasagar and Tarrapith. ₹ 126.00 lakhs for the assessment year 2003- 2004. 2004-2005 and 2005-2006 i.e. for three years. 10 Samutkrush Paldi Charitable Trust, 22, Lower Level, Jaydeep Tower , N. R. Shreyas railway Crossing, Vasna, Ahmedabad - 380 007 Running of Viklang Mukt Project at 22, Lower Level, Jaydeep Tower , Ahmedabad ₹ 180.00 lakhs for the assessment year 2003- 2004, 2004-2005 and 2005-2006 i.e. for three years. 11 Shree Sardar Vallabhbhai Patel Rotary General Hospital , Chiku Wadi, Opp Railway Godi Ankleshwar - 393001 Expansion/addition and running of Shree Sardar Vallabhbhai Patel Rotary General Hospital at SVP Rotary General Hospital Chiku Wadi, Opp Railway Godi, Ankleshwar 393 001 ₹ 221.00 lakhs for the assessment year 2003-2004, 2004-2005 and 2005-2006 i.e. for three years. 12 Shri Yuyak Mandal Sherpur AT PO Sherpur, Tal Idar, District Sabarkantha, Gujarat Construction of primary school building, water tank and compound wall at Sherpur. ₹ 5.22 lakhs for the assessment year 2003-2004, 2004-2005 and 2005-2006 i.e. for three years. 13 M/s Sandya Deepa, 867, 'Chaitra', 18 th Main, 18 th Cross, BSK 2 nd Stage, Bangalore - 560 070 Construction of building, purchase of furniture/fixtures utencils, ambulance and running of old aged home at Utterahalli Village , Bangalore . ₹ 282.00 lakhs for the assessment year 2003-2004. 2004-2005 and 2005-2006 i.e. for three years. 14 Arya Research Institute Samiti, Village and PO Bocahria District, Mahindergarh, Haryana Setting up of Gobar Gas Plant and running of the project at Bocahria (Haryana). ₹ 14.43 lakhs for the assessment year 2003-2004, 2004-2005 and 2005-2006 i.e. for three years. 15 Pratham Delhi Education Initiative, 3rd Floor, ICICI Ltd. NBCC Place, Bhisham Pitamah Marg, Pragati Vihar New Delhi 110003. Pratham Delhi Education Initiative at Delhi . ₹ 1229.38 lakhs for the assessment year 2003-2004, 2004-2005 and 2005-2006 i.e. for three years. 16 HPS Social Welfare. Foundation, 806-808, Siddharth, 96, Nehru Place . New Delhi- 110019. Integrated rural/urban slum development programmes at Delhi , Noida, Bangalore , Chennai. Udaipur . ₹ 235.10 lakhs for the assessment year 2003-2004, 2004-2005 and 2005-2006 i.e. for three years. 2. This notification shall remain in force for a period of one year in relation to assessment years 2003-2004 in respect of project or scheme mentioned at serial number 7 and for a period of three years in relation to assessment years 2003-2004, 2004-2005 and 2005-2006 in respect of projects of schemes mentioned at serial number 1 to 6 and 8 to 16 of the said Table. Sd/- (G.C. Srivastava) Secretary (National Committee) F.No.NC-80/2002 ******* Notes 1. Substituted vide Notification No.20/2012 F.No.V-27015/1/2012-SO dated 16/03/2012 before it was read as ₹ 4229.00 lakhs including a corpus fund of ₹ 3000.00 lakhs

85/2013 - Dated: 27-12-2013 - Income Tax - U/s. 35AC, IT ACT, 1961 - Eligible Projects Or Schemes, Expenditure On – Sheth Vadilal Sarabhai General Hospital, Ahmedabad
111/2013 - Dated: 27-12-2013 - Income Tax - U/s. 35AC, IT ACT, 1961 - Eligible Projects Or Schemes, Expenditure On –Pratham Delhi Education Initiative, New Delhi
F.No.V-27015/1/2012-SO - Dated: 16-3-2012 - Income Tax - Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Shri Vedmata Gayatri Trust, Haridwar
71/2011 - Dated: 14-6-2011 - Income Tax - Notification Under Section 35AC in respect of Shri Vedmata Gayatri Trust, Shantikunj, Haridwar.
66/2011 - Dated: 14-6-2011 - Income Tax - Notification Under Section 35AC in respect of Pratham Delhi Education Initiative, 3rd Floor, ICICI Ltd., NBCC Place, Bhisham Pitamah Marg, Pragati Vihar, New Delhi.
S.O. 2388(E) - Dated: 3-10-2008 - Income Tax - Exemption u/s 35AC - C. G. had notified, 'Construction of additional building/renovation of existing building and purchase of equipments for the Hospital at Ahmedabad, Gujarat' by Sheth Vadilal Sarabhai General Hospital and Sheth Chinai Maternity Hospital, Ahmedabad as an eligible project or scheme
S.O. 2375(E) - Dated: 3-10-2008 - Income Tax - exemption u/s 35AC - Central Government had notified, "Pratham Delhi Education Initiative at Delhi" by Pratham Delhi Education Initiative, 3rd Floor, ICICI Ltd., NBCC Place, Bhisham Pitamah Marg, Pragati Vihar, New Delhi, as an eligible project or scheme
SO 1308(E) - Dated: 4-6-2008 - Income Tax - Exemption u/s 35AC – Amendments in Notification no. SO 915(E), dated the August 27, 2002- projects of Dev Sanskriti Vishwa Vidayala and running of swavalammban, Health care and Education programmes at Shantikunj, Haridwar' by Shri Vedmata Gayatri Trust, Shantikunj, Haridwar
168/2006 - Dated: 5-7-2006 - Income Tax - Exemption u/s 35AC - of the ITA, 1961, the C.G. had specified for Construction of additional building/renovation of existing building at Ahmedabad, Gujarat, by Sheth Vadilal Sarabhai General Hospital and Sheth Chinai Maternity Hospital as an eligible project or scheme
023/2006- S.O. 154(E) - Dated: 3-2-2006 - Income Tax - Exemption u/s 35AC - of the ITA, 1961, the C.G. had specified for Mobile Charitable Dispensary & Medical Aid at Kolkata, Jamshedpur, Purulia, Varanasi, Delhi, Rameshwaram, Gangasagar & Tarrapith by Bharat Sevashram Sangh as an eligible project or scheme
018/2006 - Dated: 3-2-2006 - Income Tax - Exemption u/s 35AC - of the ITA, 1961, the C.G. had specified for Pratham Delhi Education Initiative at Delhi by Pratham Delhi Education Initiative as an eligible project or scheme
146/2005- S.O. 710(E) - Dated: 25-5-2005 - Income Tax - Exemption u/s 35AC - C.G. had specified for Construction of building, Auditorium, Ayurvedic Clinic etc. for Dev Sanskriti Vishwa Vidayala, Haridwar by Shri Vedmata Gayatri Trust, Haridwar (Uttaranchal), as an eligible project or scheme