Explanation to section 35AC of the Income-tax Act, 1961, the Central Government had specified various institutions - 208/2002 - Income Tax

Extract

Explanation to section 35AC of the Income-tax Act, 1961, the Central Government had specified various institutions NOTIFICATION NO. 208 Dated 14th August. 2002 In exercise of 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 recommendation 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. Name of the Institution Project or scheme estimated cost thereof Maximum amount of cost to be allowed as deduction under section 35AC 1. Shri Arbuda Seva Sangh,AT P.O.Bhiloda, District Taluka:Sabarkantha Gujrat. Construction of Kala Mandir Bldg.,Bhiloda,Sabarkantha,Gujrat Rs.12.14 lakhs for the assessment year 2003-2004, i.e. for one year only. 2. Shri Arbuda Seva Sangh, AT P.O.Bhiloda, Taluka: Bhiloda, District, Gujrat Construction of School Bldg/compound wall, land development for play ground and bldg. area, Bhiloda, Sabarkantha,Gujrat Rs.25.13 lakhs for assessment year 2003-2004 i.e. for one year only. 3. ASHRAYA-A home/Rehabilitation Centre For physically handicapped female children Pulliyil, Puliya Thumukku, Killikolloor Kollam-691 004.Kerala. ASHRAYA-Running of Home/Rehabilitation Centre for Handicapped Female Children, Killikollor, Puliyathumukku of Palkukangara division in Kollam Crporation Kerala. Rs.20.18 lakhs for assessment year 2003-2004, 2004-2005 and 2005-2006 i.e. for three year only. 4. Hindu Mission Hospital , Old No.36, New No.103, GST Road, Tambaram West, Chennia-600045 Running of artificial limb centre for providing artificial limbs,calipers, crutches, spectacles, hearing aid etc.,Tambaram(West), Chennia. Rs.50.00 lakhs(Corpus fund) for assessment year 2003-2004,2004-2005 and 2005-2006, i.e. for three years only 5. Hindu Mission Hospital , Old No.36, New No.103, GST Road, Tambaram West, Chennia-600045 School Medical Check-up and integrated annual medical surveillance of school children, around Tambaram Rs.60.00 lakhs(Corpus fund) for assessment year 2003-2004,2004-2005 and 2005-2006, i.e. for three years only. 6. Hindu Mission Hosp ital, Old No.36, New No.103, GST Road, Tambaram West, Chennia-600045 Narayan Seva- Intensive Rural Outreach Programme for providing free medical treatment to the people, around Hindu Mission Hospital, Tambaram(W) Chennia. Rs.100.00 lakhs(Corpus fund) for assessment year 2003-2004, 2004-2005 and 2005-2006, i.e. for three years only. 7. Charities Aid Foundation India , 25- Navjeevan Vihar, New Delhi-110 017 Confederation of Indian Industries- CAF primary education project, Lucknow (U.P). Rs.134.24 lakhs for assessment year 2003-2004, 2004-2005 and 2005-2006, I.e. for three years only. 8. The Banyan, 6 th Main Road , Mogapair Eri Scheme, Mogapair West, Chennia-600058 Corpus fund for the Banyan(A residential care and rehabilitation centre for mentally ill destitute women), Chennia. Rs.5.00 Crores(Corpus fund) for assessment year 2003-2004, 2004-2005 and 2005-2006, i.e. for three years only. 9. Rotary Bangalore Midtown Life Saving Brigade Trust, F-503, Mittal Towers, 6/39, M.G.Road, Bangalore-560001. Purchase of Ambulance, Accessory, equipments, Medical/Communication equipments for Emergency Critical Care Life Saving Ambulance Service project(Rotary Life Saving Brigade), Bangalore . Rs.182.00 lakhs for assessment year 2003-2004, 2004-2005 and 2005-2006, i.e. for three years only. 10. Swami Ramanand Shastri Charitable Trust, 201, Rangoli Times Complex, Dr.B.R.Ambedkar Road Parel(East), Mumbai-400012 Construction of bldg. for Home for the aged, Home for Destitute Children and Eye care Medical Centre,Village Varsoli, Near Lonavala, Tal Maval, Dist. Pune, Maharastra. Rs.1088.16 lakhs including a corpus fund of Rs.500.00 lakhs for A.Y. 2003-2004, 2004-2005 amd 2005-2006, i.e. for three years only. 11. Hindu Mission Hospital ,Old No.36, New No.103, GST Road, Tambaram West, Chennia-600045 Arogya Seva Nidhi- for providing free medical services to the poor and needy by Hindu Mission Hospital, Tambaram(W) Tamil Nadu Rs.100.00 lakhs(corpus fund) for assessment year 2003-2004, 2004-2005 and 2005-2006, i.e. for three years only. 12. Hindu Mission Hospital , Old No.36, New No.103,GST Road, Tambaram(W), Chennia-600045 Running Expenses for Kidney Care Endowmwnt Project of Hindu Mission Hospital , Chennia, (Tamil Nadu) Rs.50.00 lakhs(corpus fund) for assessment year 2003-2004, 2004-2005 and 2005-2006, i.e. for three years 13. M.H.Channegowda Vidyanilaya Regd.), Maddur-571428, Madya District, Karnataka. Constuction of School Bldg. and Child Welfare Centre, Maddur Town , Mandya District, Karnataka Rs.18.12 lakhs for assessment year 2003-2004, 2004-2005 and 2005-2006, i.e. for three years only. 14. Bharat Sevashram Sangha, 211, Rash Behari Avenue , Kolkata-700 019 Running of Welfare Projects.Jamshedpur, Pukuria, Ranibandh, Dolera, Gangasagar Ghaskol, Lumding and Dediapara Rs.84.90 lakhs for assessment year 2003-2004, 2004-2005 and 2005-2006, i.e. for three years only. 15. International Human Resources Development Centre For the Disabled, Sri Ramakrishna Mission Vidyalaya Sri Ramakrishna Vidyalaya Post Perianaickenpalayam, Coimbatore-641020 Comprehensive services to the blind, deaf , mentally retarded and locomotor handicapped persons, Coimbatore . Rs.304.40 lakhs for assessment year 2003-2004, 2004-2005 And 2005-2006, i.e. for three years only. 2. This notification shall remain in force for a period of one year in relation to assessment years 2003-2004 in respect of projects or schemes mentioned at serial number 1 and 2 and for a period of three years in relation to assessment years 2003-2004, 2004-2005 and 2005-2006 in respect of projects or schemes mentioned at serial number 3 to 15 of the said Table. Sd/- (G.C. Srivastava) Secretary (National Committee) F.N0.62/2002-TPL

234/2006 - Dated: 4-9-2006 - Income Tax - Exemption u/s 35AC - Central Government had specified for Comprehensive services to the blind, deaf, mentally retarded and locomotor handicapped persons, Coimbatore by International Human Resource Development Centre for the Disabled as an eligible project or scheme
107/2006 - Dated: 4-4-2006 - Income Tax - Exemption u/s 35AC - of the ITA, 1961, the C.G. had specified for ASHRAYA-Running of Home/Rehabilitation Centre for Handicapped Female Children, Kerala by ASHRAYA - A Home/Rehabilitation Centre For physically handicapped female children as an eligible project or scheme
025/2006- S.O. 156(E) - Dated: 3-2-2006 - Income Tax - Exemption u/s 35AC - of the ITA, 1961, the C.G. had specified for Running of Welfare Projects at Jamshedpur, Pukuria, Ranibandh, Dolera, Gangasagar, Ghaskol, Lumding and Dediapara by Bharat Sevashram Sangh as an eligible project or scheme
322/2003 - Dated: 27-11-2003 - Income Tax - Exemption u/s 35AC - Central Government had specified for construction of SchoolBuilding, land development and building area, Bhiloda, Sabarkantha, Gujarat by Shri Arbuda Seva Sangh as an eligible project or scheme
321/2003 - Dated: 27-11-2003 - Income Tax - Exemption u/s 35AC - Central Government had specified for construction of Kala Mandir Building, Bhiloda, Sabarkantha, Gujarat by Shri Arbuda Seva Sangh as an eligible project or scheme